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Author: François Rouet Publisher: Council of Europe ISBN: 9789287137074 Category : Political Science Languages : en Pages : 84
Book Description
VAT, value added tax can be seen as a political instrument in favour of the book industry. Given the positive impact of reducing VAT on publishing and reading, the note recommends a preferential treatment of the book industry by governments. The note also highlights the role played by books in promoting a creative society.
Author: François Rouet Publisher: Council of Europe ISBN: 9789287137074 Category : Political Science Languages : en Pages : 84
Book Description
VAT, value added tax can be seen as a political instrument in favour of the book industry. Given the positive impact of reducing VAT on publishing and reading, the note recommends a preferential treatment of the book industry by governments. The note also highlights the role played by books in promoting a creative society.
Author: LexisNexis Publisher: Tolley ISBN: 9780754535263 Category : Languages : en Pages :
Book Description
This bundled set enables you to purchase these 2007 Tolley's VAT handbooks at one special price. Books are dispatched on publication. The set contains: Tolley's Value Added Tax 2007 2nd edition, Tolley's VAT Cases 2007-08, Tolley's VAT Planning 2007-08
Author: Martin Kaney Publisher: Spiramus Press Ltd ISBN: 1907444092 Category : Business & Economics Languages : en Pages : 177
Book Description
VAT and Government Departments is intended to be both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance), making this book timely. Public sector organisations must be registered for VAT where they engage in “economic activities”, especially where there is any competition with the private sector. There are special rules for Government Departments (and the NHS) under section 41 VAT Act 1994 known as the contracted-out services or COS rules (in relation to non-business activities) and Value Added Tax itself, governed by the VAT legislation (in relation to business activities). To understand VAT in a Government Department context it is essential to understand the fundamental duality in the tax in relation to the public sector. This is often overlooked and because in certain situations VAT can apparently be recovered in both contexts COS eligibility to recover and input tax entitlement on VAT incurred can be confused. Many of the areas covered in the text are complex in themselves and VAT and Government Departments does not attempt to examine all possibilities in all circumstances or to reproduce the full technical guidance or statute. The objective is to identify all of the issues in the tax relevant to Government Departments and in a logical analysis, explain these from a compliance perspective and in relation to the organisational activities of Government Departments (providing further references where appropriate if more detailed information is required). VAT & Government Departments is based on published HMRC and Treasury guidance and policy and on current case law and legislation in force as at 30thApril 2015.
Author: Suzanne M. Ward Publisher: Purdue University Press ISBN: 1612494293 Category : Language Arts & Disciplines Languages : en Pages : 372
Book Description
Academic E-Books: Publishers, Librarians, and Users provides readers with a view of the changing and emerging roles of electronic books in higher education. The three main sections contain contributions by experts in the publisher/vendor arena, as well as by librarians who report on both the challenges of offering and managing e-books and on the issues surrounding patron use of e-books. The case study section offers perspectives from seven different sizes and types of libraries whose librarians describe innovative and thought-provoking projects involving e-books. Read about perspectives on e-books from organizations as diverse as a commercial publisher and an association press. Learn about the viewpoint of a jobber. Find out about the e-book challenges facing librarians, such as the quest to control costs in the patron-driven acquisitions (PDA) model, how to solve the dilemma of resource sharing with e-books, and how to manage PDA in the consortial environment. See what patron use of e-books reveals about reading habits and disciplinary differences. Finally, in the case study section, discover how to promote scholarly e-books, how to manage an e-reader checkout program, and how one library replaced most of its print collection with e-books. These and other examples illustrate how innovative librarians use e-books to enhance users’ experiences with scholarly works.
Author: Michelle P. Brown Publisher: University of Toronto Press ISBN: 9780802041135 Category : History Languages : en Pages : 270
Book Description
The ninth-century Book of Cerne offers a fascinating insight into Insular culture and is the only surviving illuminated manuscript that can be firmly attributed to the powerful Anglo-Saxon kingdom of Mercia.
Author: Cass R. Sunstein Publisher: MIT Press ISBN: 0262543915 Category : Political Science Languages : en Pages : 261
Book Description
The New York Times–bestselling co-author of Nudge explores how more information can make us happy or miserable—and why we sometimes avoid it but sometimes seek it out. How much information is too much? Do we need to know how many calories are in the giant vat of popcorn that we bought on our way into the movie theater? Do we want to know if we are genetically predisposed to a certain disease? Can we do anything useful with next week's weather forecast for Paris if we are not in Paris? In Too Much Information, Cass Sunstein examines the effects of information on our lives. Policymakers emphasize “the right to know,” but Sunstein takes a different perspective, arguing that the focus should be on human well-being and what information contributes to it. Government should require companies, employers, hospitals, and others to disclose information not because of a general “right to know” but when the information in question would significantly improve people's lives. Of course, says Sunstein, we are better off with stop signs, warnings on prescription drugs, and reminders about payment due dates. But sometimes less is more. What we need is more clarity about what information is actually doing or achieving.
Author: Francis Newton Publisher: Cambridge University Press ISBN: 9780521583954 Category : History Languages : en Pages : 892
Book Description
In all the history of hand-written books, one of the most distinctive and handsome scripts is that of the abbey of Monte Cassino. This study examines for the first time in detail the development of this script during the Abbey's greatest period of wealth and influence, under Desiderius (abbot 1058-1087) and his successor Oderisius (abbot 1087-1105). The characteristic Cassinese hand was established long before, but in this period it was transformed into what is today considered its classic form. The present study rests on a fresh examination of many details of the Beneventan (South Italian) script in aspects incompletely studied before. It aims to provide a new history of Monte Cassino as a writing centre and to offer a context for many unique or valuable texts manuscripts that it processed.
Author: Pasquale Orsini Publisher: Walter de Gruyter GmbH & Co KG ISBN: 3110575590 Category : Language Arts & Disciplines Languages : en Pages : 342
Book Description
The volume contains a critical review of data, results and open problems concerning the principal Greek and Coptic majuscule bookhands, based on previous research of the author, revised and updated to offer an overview of the different graphic phenomena. Although the various chapters address the history of different types of scripts (i.e. biblical majuscule, sloping poitend majuscule, liturgical majuscule, epigraphic and monumental scripts), their juxtaposition allows us to identify common issues of the comparative method of palaeography. From an overall critical assessment of these aspects the impossibility of applying a unique historical paradigm to interpret the formal expressions and the history of the different bookhands comes up, due to the fact that each script follows different paths. Particular attention is also devoted to the use of Greek majuscules in the writing of ancient Christian books. A modern and critical awareness of palaeographic method may help to place the individual witnesses in the context of the main graphic trends, in the social and cultural environments in which they developed, and in a more accurate chronological framework.
Author: François Rouet
Author: François Rouet
Author: LexisNexis
Author: Martin Kaney
Author: Suzanne M. Ward
Author: 
Author: Michelle P. Brown
Author: Cass R. Sunstein
Author: Francis Newton
Author: Easygotax VAT Solutions 
Author: Pasquale Orsini