Author: M. P. DevereuxPublisher:
ISBN: 9780955935015
Category : Corporations
Languages : en
Pages : 68
Book Description
Corporation Tax in the United Kingdom
Author: M. P. DevereuxPublisher:
ISBN: 9780955935015
Category : Corporations
Languages : en
Pages : 68
Book Description
Private Company Limited by Shares
Author: Thilo GraboPublisher: GRIN Verlag
ISBN: 3640208528
Category : Business & Economics
Languages : en
Pages : 282
Book Description
Document from the year 2008 in the subject Business economics - Accounting and Taxes, 140 entries in the bibliography, language: English, abstract: The study consists apart from the introduction of five main chapters. In the following Chapter Two of the study, references are outlined for conducting international tax burden comparisons. In the process, not just relevant requirements but also the benefits and drawbacks of each method are described. Subsequently, selection follows of the analysis method to apply herein. This is complemented by an outline of the UK and German tax systems and of key determinants that shape the tax law in each case. Finally valid corporation tax regulations are characterised for the United Kingdom and Germany respectively. This mainly entails a description of individual tax liability and a breakdown of the broad structure of the tax assessment bases. In Chapter Three, comparative examination is conducted of tax assessment bases for selected balance sheet items in the United Kingdom and in Germany respectively. In the first part of the chapter in reference to the authoritative principle under which tax regulations refer to commercial accounting regulations, initially the commercial accounting framework concepts are analysed applicable in the countries. In order to avoid differentiation uncertainties in the second part of the chapter, the general recognition criteria and value measures are discussed for balance sheet items. In the last and most extended section, finally a qualitative examination is conducted of balance sheet items from tax point of view. The balance sheet items concerned have been split for examination purposes generally according to the country between the United Kingdom and Germany as well according to respective item classes of definition, recognition, measurement and disposal. In conclusion to each partial examination, key similarities and differences are summarised and assessed applying qualitative perspective.
Corporation Tax in the United Kingdom: a Description of Corporation Tax, Its Administration and Payment Together with an Examination of Its Political and Business Implications
Author: Mark James EvansThe Taxation of Income from Capital
Author: Mervyn A. KingPublisher: University of Chicago Press
ISBN: 0226436314
Category : Business & Economics
Languages : en
Pages : 361
Book Description
Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.
Tax Protocols with the United Kingdom and the Netherlands
Author: United States. Congress. Senate. Committee on Foreign RelationsPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 60
Book Description
The New British System of Taxation
Author: Great Britain. Central Office of Information. Reference DivisionPublisher: London : Prepared for British Information Services
ISBN:
Category : Business & Economics
Languages : en
Pages : 78
Book Description
Doing Business 2020
Author: World BankPublisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 241
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
The Missing Billions
Author: Richard MurphyPublisher:
ISBN: 9781850068143
Category : Tax evasion
Languages : en
Pages : 58
Book Description
Corporate Taxation in the United Kingdom
Author: Source WikipediaPublisher: University-Press.org
ISBN: 9781230541587
Category :
Languages : en
Pages : 24
Book Description
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Pages: 32. Chapters: Accounting period (UK taxation), Advance corporation tax, Insurance in the United Kingdom, IR35, PCTCT, Substantial shareholdings exemption, United Kingdom corporation tax, United Kingdom corporation tax loss relief, Windfall profits tax, Windfall Tax (United Kingdom).
Tax By Design
Author: Stuart AdamPublisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.