Author: California. Legislature. Senate. Fact Finding Committee on Revenue and TaxationPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 60
Book Description
Taxes on business income, by J. S. Warren
Author: California. Legislature. Senate. Fact Finding Committee on Revenue and TaxationPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 60
Book Description
Federal Income Taxation of Individuals
Author: Boris I. BittkerPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 2234
Book Description
Impact of Federal Taxation on Real Estate Decisions
Author: J. Warren HigginsPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 84
Book Description
Taxation of Crypto Assets
Author: Niklas SchmidtPublisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 677
Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Stanley & Kilcullen's Federal Income Tax Law
Author: Joyce StanleyPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 672
Book Description
Estimates of Federal Tax Expenditures
Author: United States. Department of the TreasuryPublisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Federal Income Taxation
Author: Michael J. GraetzPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 52
Book Description
Fundamentals of Federal Income Taxation of Corporations and Shareholders : Study Guide
Author: Samuel A. DyckmanPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 230
Book Description
A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation
Author: Aqib AslamPublisher: International Monetary Fund
ISBN: 1513561073
Category : Business & Economics
Languages : en
Pages : 50
Book Description
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.
Federal Income Taxation of Real Estate
Author: Gerald J. RobinsonPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1404
Book Description