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Author: Reuven S. Avi-Yonah Publisher: Edward Elgar Publishing ISBN: 1788978498 Category : Double taxation Languages : en Pages : 231
Book Description
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Author: Reuven S. Avi-Yonah Publisher: Edward Elgar Publishing ISBN: 1788978498 Category : Double taxation Languages : en Pages : 231
Book Description
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Author: United States Publisher: ISBN: Category : Law Languages : en Pages : 1506
Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Author: Peter Baker Publisher: ISBN: 9781760731168 Category : Income tax Languages : en Pages : 566
Book Description
This book "is a comprehensive volume of conceptual and applied problems and guidance notes designed to assist the study of income tax law. This text covers the following Financial Services Training Package (FNS60217) units: FNSACC601 - Prepare and administer tax documentation for legal entities and FNSACC603 - Implement tax plans and evaluate tax obligations. Each chapter contains explanatory notes and matched, graded questions that isolate and then intergrate the various aspects of Australian taxation legislation as it relates to taxpayers, financial reports and tax agents." -- title page verso.
Author: Mr.Christophe J Waerzeggers Publisher: International Monetary Fund ISBN: 1513511610 Category : Business & Economics Languages : en Pages : 14
Book Description
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Author: Anthony West Publisher: ISBN: Category : Business & Economics Languages : en Pages : 0
Book Description
Are you a seasoned tax professional looking to deepen your expertise? Do you need a comprehensive guide to navigate the intricate world of corporate, partnership, and international taxation? Are you ready to tackle the latest developments and advanced tax planning strategies? Then keep reading! This authoritative resource delves into the nuances of advanced tax concepts, providing you with the tools and knowledge necessary to excel in the field. From the fundamentals of corporate taxation to the complexities of international tax law, this book covers it all. Each chapter is meticulously crafted to offer insights into the most critical aspects of tax law, ensuring you are well-equipped to handle any tax-related challenge. Corporate Taxation is dissected with precision, addressing everything from formation and income deductions to reorganizations and strategic tax planning. The section on Partnership and LLC Taxation offers a detailed exploration of formation, income distribution, and special allocations, making it an invaluable resource for professionals dealing with these business structures. The International Taxation chapter provides clarity on foreign income taxation, transfer pricing, and compliance, equipping you with the knowledge to manage cross-border tax issues effectively. Key takeaways include: In-depth analysis of recent developments in tax law, keeping you updated with the latest trends and changes. Detailed exploration of corporate and partnership taxation, offering practical insights and strategic planning tips. Comprehensive coverage of international tax issues, including transfer pricing and tax treaties. Essential terminologies and definitions, ensuring you fully understand the language of advanced tax law. Strategic tax planning techniques, helping you optimize tax outcomes for clients or your business. This book is designed for tax professionals, corporate accountants, and legal advisors who need an authoritative guide to advanced tax law. Whether you're dealing with corporate formations, partnership structures, or international tax compliance, this resource provides the expert guidance you need. Equip yourself with the most up-to-date knowledge on tax law to provide exceptional service to your clients or improve your business's tax strategy. The comprehensive coverage ensures that you are prepared for any tax-related scenario, making this book an indispensable addition to your professional library. Don't miss out on the opportunity to stay ahead in the ever-evolving field of tax law. Buy your copy today and master the complexities of advanced tax law!
Author: Reuven S. Avi-Yonah
Author: Reuven S. Avi-Yonah
Author: United States
Author: Peter Baker
Author: Mr.Christophe J Waerzeggers
Author: Peter Baker
Author: Anthony West
Author: 
Author: Susan L. Burnette
Author: L. Hart Wright
Author: David C. Holland