Veerinder on Taxation


Book Description

"Veerinder on Taxation (3rd Edition) has an extensive coverage of the Malaysian taxation system in terms of the legal provisions, case law decisions, Inland Revenue Board practices and guidelines, as well as administrative aspects of the tax system and tax reform."--Publisher's website.










U.S. Master Tax Guide Hardbound Edition (2022)


Book Description

The nation's top federal tax resource, the U.S. Master Tax Guide (2022), has been updated to provide complete and reliable guidance on the Coronavirus (COVID-19) Relief Acts, as well as pertinent federal taxation changes that affect 2021 returns. By having access to the most sought-after resource on the market, you will gain a complete understanding of updated tax law, including regulations and administrative guidance.




Taxing Corporate Income in the 21st Century


Book Description

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.




Forensic Accounting, Global Edition


Book Description

For courses in Forensic Accounting As a result of increased litigation and regulatory enforcement, the demand for forensic accountants has never been higher. This area of specialty is considered the top niche market in the accounting profession. The new Forensic Accounting is the first text of its kind to provide a comprehensive view of what forensic accountants actually do and how they do it. With experience as both practitioners and educators, authors Robert Rufus, Laura Miller, and William Hahn offer a unique perspective that bridges the gap between theory and practice. They present concepts in the context of a scientific approach, emphasising critical thinking, reasoning, and problem solving—skills that are useful in a wide variety of academic and professional environments. And because its content is consistent with the AICPA curriculum for the Certified in Financial Forensics (CFF) credential, this text gives your students a head start on the path toward career advancement. Forensic Accounting facilitates an outstanding teaching and learning experience—for you and your students. It will help you to: Introduce the requisite forensic accounting skills: The text identifies a three-layer skill set and provides students instruction in the key areas of forensic accounting expertise. Offer an inside view into forensic accounting practice: Integrated case studies and sample documents give students a glimpse into the actual practice of forensic accounting. Highlight the importance of a scientific approach: The authors explain the benefits of utilising a scientific approach and provide opportunities for students to practice its application. Foster thorough understanding via learning aids: Various tools, throughout the text and at the end of each chapter, support students as they learn and review. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.




The Complexity of Tax Simplification


Book Description

Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.




Cryptocurrency Risk and Governance Challenges


Book Description

This book provides an interdisciplinary critical perspective regarding risk, uncertainty and governance challenges of cryptocurrencies. It considers the perspectives of several disciplines including accounting, cybersecurity, cyberlaw, economics, ethics, finance, financial regulation, Shariah (Islamic) law and technology. Different from other books on a similar topic, this book's in-depth analysis and critical discourse on cryptocurrency risk categories are supplemented by research evidence gathered from surveys and interviews with stakeholders. The inclusion of an Islamic insight matters given mixed views at present regarding the permissibility of cryptocurrencies and some countries have indeed imposed somewhat restricted functions of cryptocurrencies for non-religious reasons. It is envisaged that this book will help enlighten stakeholders on this aspect of uncertainty and inspire fit and proper governance strategies for the public interest.




Malaysia's Taxation System


Book Description

Offers a clear and concise analysis of Malaysia's current taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners. as well as eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future. Commissioned by the Malaysian Tax Research Foundation, this book fulfils the government's call for greater industry-academia collaboration and serves as a timely reminder about the importance of taxation in moving our country forward. This book comes at a pivotal time as we venture into new Malaysia. This book is a relevant and useful resource for scholars and policymakers alike as they seek to understand Malaysia's taxation system.




Ethical Discourse in Finance


Book Description

Ethical discourse is commonly not a priority in a conventional finance syllabus. Moral sentiments often take a back seat to market sentiments, even in shaping the direction of ethical finance business. This anomaly persists despite growing interest in ethical finance. Taking an interdisciplinary and diverse perspective, this book enriches the evolving definition and scope of ethical finance literature by focusing on actors, products and regulation that shape markets. Considering the gap between theory and practice, this book bridges academic and professional knowledge in unpacking ethical and governance issues in the financial industry. In an effort to include as many viewpoints as possible, regardless of popularity or who holds them, the book editors gathered thoughts from diverse fields, including accounting, economics, ethics, finance, governance, law, management, philosophy and religion. Appealing to academic and non-academic stakeholders with an interest in ethics and finance, this book is the result of and a testament to a distinct educational and public engagement project that included different generations and communities, for future reference.