Personal Taxation Fa 06 PDF Download

Author: Kaplan Publishing Staff
Publisher:
ISBN: 9781843908012
Category :
Languages : en
Pages :

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Author: Chris Devonshire-Ellis
Publisher: Springer Science & Business Media
ISBN: 3642160719
Category : Business & Economics
Languages : en
Pages : 53

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Do you want to do business in China? If you are already in this vast country and want to know more, or if you have never tried your hand at this fascinating market, then this book is for you. This Guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding establishing Representative Offices in China. We will help you to understand the implications of what can initially appear be a complicated and contradictory subject. This book tells you the basics of what you need to know, and point you at the structures you should use as well as some of the pitfalls. This book is the first in a new series of books on doing business in China, which will progressively cover such topics as setting up wholly foreign-owned enterprises, setting up joint ventures, tax, IP and many other vital issues for foreign investors in this exciting market.

Author: Eva Escribano
Publisher: Kluwer Law International B.V.
ISBN: 940350644X
Category : Law
Languages : en
Pages : 254

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Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.

Author: Kaplan Publishing Staff
Publisher:
ISBN: 9781847101334
Category :
Languages : en
Pages :

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Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149

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The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.

Author: Tom Maguire
Publisher: Bloomsbury Publishing
ISBN: 1526526697
Category : Law
Languages : en
Pages : 3514

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"The Bible of Irish income tax ...", Irish Independent, 28 January 2018. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2022. This title is included in Bloomsbury Professional's Irish Tax online service.

Author: Tom Maguire
Publisher: Bloomsbury Publishing
ISBN: 1526523957
Category : Law
Languages : en
Pages : 2963

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Book Description
"The Bible of Irish income tax ...", Irish Independent, 28 January 2018. This annual publication on Irish income tax is the long-established leading authority in the area. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It provides a complete analysis of the principles and practice of income tax in the Republic of Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2021.

Author:
Publisher:
ISBN:
Category : Tax planning
Languages : en
Pages : 228

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Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
ISBN: 1509921346
Category : Law
Languages : en
Pages : 1647

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This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but also to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems. Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019: https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf

Author:
Publisher:
ISBN:
Category : Periodicals
Languages : en
Pages : 1268

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