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Author: Robert Jones Publisher: ISBN: Category : Taxation Languages : en Pages : 332
Book Description
This book undertakes to refine the definition of a tax, and then to demonstrate that economy is the first principle of taxation. The first chapter discusses the nature of a tax. The second chapter considers the development of ideas about taxation: early notions; the blank period; the formative period; the physiocratic period; Adam Smith to Ricardo; Ricardo to Mill; Mill to Jevons; Jevons to Sidgwick; the moderns. Chaper III discusses the first principle of taxation and chapter IV the limitations and the complements of the principle of economy in taxation.
Author: Robert Jones Publisher: ISBN: Category : Taxation Languages : en Pages : 332
Book Description
This book undertakes to refine the definition of a tax, and then to demonstrate that economy is the first principle of taxation. The first chapter discusses the nature of a tax. The second chapter considers the development of ideas about taxation: early notions; the blank period; the formative period; the physiocratic period; Adam Smith to Ricardo; Ricardo to Mill; Mill to Jevons; Jevons to Sidgwick; the moderns. Chaper III discusses the first principle of taxation and chapter IV the limitations and the complements of the principle of economy in taxation.
Author: Fabio Ambrosio Publisher: Routledge ISBN: 0429777256 Category : Business & Economics Languages : en Pages : 370
Book Description
Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.
Author: Jane Frecknall-Hughes Publisher: Routledge ISBN: 1135085757 Category : Business & Economics Languages : en Pages : 163
Book Description
There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.
Author: Arvid Aage Skaar Publisher: Kluwer Law International B.V. ISBN: 9403520647 Category : Law Languages : en Pages : 999
Book Description
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
Author: Robert Jones
Author: Robert Jones
Author: Joseph Priestley
Author: Fabio Ambrosio
Author: Sir Josiah Stamp
Author: David Ricardo
Author: Jane Frecknall-Hughes
Author: Arvid Aage Skaar
Author: Richard Theodore Ely
Author: 
Author: Joseph Priestley