Author: Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 272
Book Description
Tolley's Complete Income Tax, Sur-tax, &c. Chart-manual of Rates, Allowances & Abatements for ...
Author: Simon's Taxes
Author: John Allsebrook Simon Simon (1st viscount)Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 0
Book Description
Tolley's Tax Havens
Author: Adrian OgleyPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 630
Book Description
Tolley's Tax Havens provides an introduction to the principal tax havens of the world including basic business information and company law, as well as taxation. It also contains a brief general overview of tax havens and several articles on specific areas of offshore tax planning.
Tolley's Income Tax, Sur-tax, &c. Chart-manual
Author: Tolley's Income Tax Chart-manual
Author: Tolley's Double Taxation Relief
Author: Alastair MunroPublisher:
ISBN: 9780754528906
Category : Capital gains tax
Languages : en
Pages : 460
Book Description
This comprehensive and definitive work includes detailed explanations of the law and practice of double taxation relief relating to income tax, capital gains and inheritance taxes. Fully updated to take into account the Finance Act 2004, the appendices include model agreements, legislation, guidance on claims and useful addresses for further information.* Covers dividends and underlying relief* Provides an explanation of articles included in agreements* Provides an up-to-date list of all agreements in force* Illustrates the rules for allowing relief* Includes many worked examplesIndex and Consolidated Table of Cases: revised annually and charged separately on publication.Quarterly Survey: published to highlight recent developments and included in the subscription to the updating service.
Principles of International Taxation
Author: Lynne OatsPublisher: Bloomsbury Publishing
ISBN: 1526519577
Category : Business & Economics
Languages : en
Pages : 709
Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Tolley's Double Taxation Relief
Author: Rodney B. TaylorPublisher:
ISBN: 9781860129162
Category : Double taxation
Languages : en
Pages : 290
Book Description
Providing detailed explanations of the law and practice of double taxation relief relating to income and capital gains and inheritance taxes, this text discusses the rules for allowing relief, dividends and underlying benefit, and offers an explanation of articles included in agreements. There is an up-to-date list of all agreements in force, and many worked examples.
Tolley's Limited Liability Partnerships
Author: Douglas ArmourPublisher: Tolley Publishing Company, Limited
ISBN:
Category : Business & Economics
Languages : en
Pages : 720
Book Description
Provides information on the Limited Liability Partnerships Act 2000, with accompanying Regulations, introducing a new form of legal entity, enabling regulated firms to incorporate with limited liability, while organising themselves as partnerships.
Author: