Author: Publisher:
ISBN:
Category : Telecommunication
Languages : en
Pages : 506
Book Description
Global Telecoms Tax Profiles
Taxing Telecommunications in Developing Countries
Author: Ms.Thornton MathesonPublisher: International Monetary Fund
ISBN: 1484329279
Category : Business & Economics
Languages : en
Pages : 42
Book Description
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
劳动法小全书
Author: Publisher: 中国法制出版社
ISBN: 9787801823502
Category : Law
Languages : en
Pages : 590
Book Description
本书收录涉及劳动就业、劳动合同、劳动报酬、劳动安全、劳动监察等领域的相关法律、行政法规、部门规章和司法解释。
BF Bulletin
Author: Wiley GAAP 99
Author: Patrick R. DelaneyPublisher: Wiley
ISBN: 9780471296393
Category : Study Aids
Languages : en
Pages : 1070
Book Description
The most practical, easy-to-use guide available—the leading GAAP resource. More accountants rely on this handy quick-reference volume to help them interpret and apply the latest GAAP than on any other professional resource. And with good reason. Not just a reiteration of current GAAP, it offers clear, concise explanations of all the latest GAAP rules, terminology, and concepts. Written by a dedicated team of authors, practitioners, and educators, extremely well indexed, and thoroughly cross-referenced, it provides instant answers and proven solutions to a host of practical questions and problems. Among the many outstanding features that have helped make this the bestselling GAAP resource are: The most up-to-date coverage of all financial accounting standards, including the FASB Statements on Reporting Comprehensive Income (No.130), Disclosures about Segments of Enterprise and Related Information (No.131), Employers' Disclosures about Pensions and Other Postretirement Benefits (No.132), and Accounting for Derivative Instruments and Hedging Activities (No.133). Emerging Issues Task Force Consensus Statements. More examples than any other GAAP resource. Lucid illustrations of accounting transactions and their presentation in financial statements. Summary charts and diagrams that illustrate the relationship between the standards and applications. Cross-references to all authoritative sources of GAAP, including FASB, ARB, SEC, APB, EITF, and others. Coverage of all specialized GAAP, including real estate and retail land sales, banking and thrifts, nonprofits, franchises, government contracts, and 21 other industries. Detailed explanations of key relationships and required disclosures for authoritative pronouncements. Extensive disclosure checklists, including SEC requirements. The most timely, practical, and easy-to-use GAAP resource available, Wiley GAAP 99: Interpretation and Application of Generally Accepted Accounting Principles is an indispensable tool of the accounting trade. And don't miss this exciting new resource: GAAP 99 FOR WINDOWTM. INTERPRETATION AND APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. Available in both CD-ROM and disk editions.
Bulletin for International Fiscal Documentation
Author: Wiley Practitioner's Guide to GAAS 99 for Windows?
Author: Dan M. GuyPublisher: Wiley
ISBN: 9780471193944
Category : Study Aids
Languages : en
Pages : 984
Book Description
The most practical, easy-to-use GAAS resource available. Accountants rely on this handy quick-reference guide to help them interpret and apply the latest audit, attest, review, and compilation standards—and with good reason. Written by the primary authors of the AICPA Statements on Auditing Standards (SASs) and Statements on Standards for Attestation Engagements (SSAEs), this book distills the official language of SASs, SSAEs and Statements on Standards for Accounting and Review Services (SSARSs) into easy-to-read, understandable advice. It provides vital help to CPAs in the application of, and compliance with, generally accepted auditing standards (GAAS). And, with specific requirements clearly highlighted and separated from advice, observations, and other subordinate information, it offers a flexibility and accessibility unrivaled by any other GAAS reference. Key features include: A brief identification of each standard, with its effective date and information on when to apply it. A glossary of official definitions that brings together explanations of terms ordinarily scattered throughout a standard. Behind-the-scenes explanations of the reasons for each standard. Concise listing and descriptions of each standard's specific mandates. Capsule summary of interpretations. Helpful techniques for complying with the fundamentals of each standard. Examples of the application of these fundamentals. Practical and up-to-date, this outstanding resource is an indispensable cutting-edge tool of the auditing profession.
Munich
Author: Jeremy GrayPublisher:
ISBN: 9781864500554
Category : Reference
Languages : en
Pages : 262
Book Description
This guide to Munich includes: a special section on Oktoberfest; excursions to Nuremberg and Salzburg;clubs, bars and live music venues; recommended accommodation and eating options for every budget; and a language section and glossary of useful words.
New Serial Titles
Author: Publisher:
ISBN:
Category : Periodicals
Languages : en
Pages : 1344
Book Description
A union list of serials commencing publication after Dec. 31, 1949.
The Worldwide History of Telecommunications
Author: Anton A. HuurdemanPublisher: John Wiley & Sons
ISBN: 9780471205050
Category : Technology & Engineering
Languages : en
Pages : 670
Book Description
The first comprehensive history of the Information Age... how we got there and where we are going The exchange of information is essential for both the organization of nature and the social life of mankind. Until recently, communication between people was more or less limited by geographic proximity. Today, thanks to ongoing innovations in telecommunications, we live in an Information Age where distance has ceased to be an obstacle to the sharing of ideas. The Worldwide History of Telecommunications is the first comprehensive history ever written on the subject, covering every aspect of telecommunications from a global perspective. In clear, easy-to-understand language, the author presents telecommunications as a uniquely human achievement, dependent on the contributions of many ingenious inventors, discoverers, physicists, and engineers over a period spanning more than two centuries. From the crude signaling methods employed in antiquity all the way to today’s digital era, The Worldwide History of Telecommunications features complete and fascinating coverage of the groundbreaking innovations that have served to make telecommunications the largest industry on earth, including: Optical telegraphy Electrical telegraphy via wires and cables Telephony and telephone switching Radio transmission technologies Cryptography Coaxial and optical fiber networks Telex and telefax Multimedia applications Broad in scope, yet clear and logical in its presentation, this groundbreaking book will serve as an invaluable resource for anyone involved or merely curious about the ever evolving field of telecommunications. AAP-PSP 2003 Award Winner for excellence in the discipline of the "History of Science"