Tolley's International Taxation of Upstream Oil and Gas


Book Description

Why should you buy Tolley's International Taxation of Upstream Oil and Gas Third editionThis title sets out the significant international tax issues for upstream oil and gas operations, and with an emphasis on tax risk management and related tax planning. Readers will develop skills in identifying tax exposures and opportunities, managing tax negotiations, and applying tax planning solutions.The book is intended to benefit accountants, lawyers, economists, financial managers and government officials, and is the first choice for new starters in upstream oil and gas taxation.The book serves as a great introduction to international tax issues relating to upstream oil and gas, enabling the reader to analyse and understand new situations and circumstances.This third edition explains recent key developments, including the changes in United States upstream oil and gas taxation, the implementation of the OECD Base Erosion and Profit Shifting (BEPS) measures, and the application of the 2017 OECD Transfer Pricing Guidelines, together with related practical case study examples.




Tolley's International Taxation of Corporate Finance


Book Description

This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations. The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. These issues include: examples of country tax regimes; corporate finance including issuing shares; debt instruments; bank loans; investment banking activities; and alternative finance such as crowdfunding; microfinance and alternative energy funding; and international tax issues relating to interest and dividend flows; capital gains; and foreign tax credits. The book reviews related topics, including: mergers and acquisitions funding; asset and project finance; securitisation; derivatives; hybrid securities and entities; Islamic financing; bank capital structures; group treasury companies; debt restructuring; and transfer pricing issues. The book is based on Corporate Finance and International Taxation courses presented by the author in London, Paris, Zurich, Lugano, Rio de Janeiro, Mexico City, Hong Kong and Singapore.




Taxation of Company Reorganisations


Book Description

Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)




United States Code


Book Description




Tolley's Capital Gains Tax


Book Description

This work provides a definitive, yet straightforward, concise account of the law and practice relating to this tax. Worked examples are provided to further clarify the more complex points.




The Wheels That Drove New York


Book Description

The Wheels That Drove New York tells the fascinating story of how a public transportation system helped transform a small trading community on the southern tip of Manhattan island to a world financial capital that is home to more than 8,000,000 people. From the earliest days of horse-drawn conveyances to the wonders of one of the world's largest and most efficient subways, the story links the developing history of the City itself to the growth and development of its public transit system. Along the way, the key role of played by the inventors, builders, financiers, and managers of the system are highlighted. New York began as a fur trading outpost run by the Dutch West India Company, established after the discovery and exploration of New York Harbor and its great river by Henry Hudson. It was eventually taken over by the British, and the magnificent harbor provided for a growing center of trade. Trade spurred industry, initially those needed to support the shipping industry, later spreading to various products for export. When DeWitt Clinton built the Erie Canal, which linked New York Harbor to the Great Lakes, New York became the center of trade for all products moving into and out of the mid-west. As industry grew, New York became a magnate for immigrants seeking refuge in a new land of opportunity. The City's population continued to expand. Both water and land barriers, however, forced virtually the entire population to live south of what is now 14th Street. Densities grew dangerously, and brought both disease and conflict to the poorer quarters of the Five Towns. To expand, the City needed to conquer land and water barriers, primarily with a public transportation system. By the time of the Civil War, the City was at a breaking point. The horse-drawn public conveyances that had provided all of the public transportation services since the 1820's needed to be replaced with something more effective and efficient. First came the elevated railroads, initially powered by steam engines. With the invention of electricity and the electric traction motor, the elevated's were electrified, and a trolley system emerged. Finally, in 1904, the City opened its first subway. From there, the City's growth to northern Manhattan and to the "outer boroughs" of Brooklyn, Queens, and the Bronx exploded. The Wheels That Drove New York takes us through the present day, and discusses the many challenges that the transit system has had to face over the years. It also traces the conversion of the system from fully private operations (through the elevated railways) to the fully public system that exists today, and the problems that this transformation has created along the way.




How to Be a (Young) Antiracist


Book Description

The #1 New York Times bestseller that sparked international dialogue is now a book for young adults! Based on the adult bestseller by Ibram X. Kendi, and co-authored by bestselling author Nic Stone, How to be a (Young) Antiracist will serve as a guide for teens seeking a way forward in acknowledging, identifying, and dismantling racism and injustice. The New York Times bestseller How to be an Antiracist by Ibram X. Kendi is shaping the way a generation thinks about race and racism. How to be a (Young) Antiracist is a dynamic reframing of the concepts shared in the adult book, with young adulthood front and center. Aimed at readers 12 and up, and co-authored by award-winning children's book author Nic Stone, How to be a (Young) Antiracist empowers teen readers to help create a more just society. Antiracism is a journey--and now young adults will have a map to carve their own path. Kendi and Stone have revised this work to provide anecdotes and data that speaks directly to the experiences and concerns of younger readers, encouraging them to think critically and build a more equitable world in doing so.