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Tax Expenditures--Shedding Light on Government Spending Through the Tax System: Lessons from Developed and Transition Economies
ISBN: 9780821356012 / Angielski / Miękka Termin realizacji zamówienia: ok. 5-8 dni roboczych. Properly used tax expenditures can play an important role in implementing countries' economic and social policies. But they often go unnoticed because they take many forms of revenue forgone, from tax exemptions to tax credits. Without subjecting tax expenditures to the same scrutiny most countries apply to the spending sides of their budgets it is impossible to know the cost and efficiency of tax expenditures or whether they might be better allocated. 'Tax Expenditure Shedding Light on Government Spending Through the Tax System' discusses conceptual and methodological issues relating to tax...
Properly used tax expenditures can play an important role in implementing countries' economic and social policies. But they often go unnoticed because...
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cena:
141,12 zł |
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Reforming the Us Corporate Tax
ISBN: 9780881323849 / Angielski / Miękka / 144 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do, the burden is highly uneven. Meanwhile, the richest Americans command income from numerous sources besides corporate dividends. The distortions and inequities are amazing. Under pressure from business lobbies, Congress legislates deductions and exemptions that twist the corporate tax base far from any plausible...
The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest A...
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cena:
87,06 zł |
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Us Taxation of Foreign Income
ISBN: 9780881324051 / Angielski / Miękka / 354 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the meantime, US-based MNEs operating abroad have used a variety of methods to cut the effective US tax on repatriated foreign source income to around 2...
Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, t...
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cena:
151,29 zł |
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Protecting Your Organization's Tax-Exempt Status: A Guide for Nonprofit Managers
ISBN: 9781555424329 / Angielski / Twarda / 296 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The most comprehensive and ambitious effort I've seen to compile and discuss, in one resource, all of the issues and information about this crucial topic. Nonprofit executives, managers, legal counsel, and trustees all can benefit from this useful and informative book. ?J. David Seay, vice president, secretary, and counsel, United Hospital Fund Bookman provides nonprofit leaders with a comprehensive examination of federal, state, and local laws affecting nonprofit organizations and recommAnds actions nonprofits can take to protect their organizations tax-exempt status. The most comprehensive and ambitious effort I've seen to compile and discuss, in one resource, all of the issues and information about this crucial to...
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cena:
281,82 zł |
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Taxation of Small Businesses
ISBN: 9781904905790 / Angielski / Miękka / 500 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. In recent years, the UK tax advantages of incorporating a small business have diminished. Business owners need to think carefully before deciding whether or not to incorporate and deal with the additional compliance. This book is a practical guide to all aspects of direct taxation of small businesses in the UK. It is ideal for sole practitioners and small partnerships and will also be a handy reference guide for tax advisers. Major topics covered by the book include taxation of business profits, taxation of employment, corporation tax, capital gains tax, inheritance tax, and pensions....
In recent years, the UK tax advantages of incorporating a small business have diminished. Business owners need to think carefully before deciding whet...
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cena:
409,67 zł |
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State Taxation of Business: Issues and Policy Options
ISBN: 9780275941253 / Angielski / Twarda / 360 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This volume is the first book-length treatment of state-level business tax issues. It addresses three broad questions: (1) How should businesses be taxed? (2) How does present practice compare with and depart from this prescription? and (3) How can present practice be improved? The contributors to the volume analyze these issues from a variety of perspectives, presenting a cross section of current thinking about states' business tax policies. The work provides a conceptual framework for defining business taxes, measuring their levels and consequences, comparing interstate differences in... This volume is the first book-length treatment of state-level business tax issues. It addresses three broad questions: (1) How should businesses be... |
cena:
358,68 zł |
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Taxation of American Railroads: A Policy Analysis
ISBN: 9780313222481 / Angielski / Twarda / 248 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. |
cena:
358,68 zł |
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The Tax Law of Associations
ISBN: 9780470455487 / Angielski / Miękka / 528 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as...
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other...
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cena:
333,06 zł |
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Ifa: Corporate Tax on Distributions: Equalization Tax
ISBN: 9789065448446 / Angielski / Miękka / 148 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This volume of the IFA Congress Seminar Series is centered on corporate tax on distributions and contains the reports that were presented at an IFA Congress Seminar held in Florence in 1993 entitled Corporate Tax on Distributions: Equalization Tax. This type of tax was created with the intention of correcting possible distortions when shareholders receiving the dividend obtain a tax credit. Both the imputation system and the equalization tax may cause problems in the countries that have adopted that type of tax system and have an equalization tax or its equivalent. The problems that...
This volume of the IFA Congress Seminar Series is centered on corporate tax on distributions and contains the reports that were presented at an IFA Co...
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cena:
727,25 zł |
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Taxation of Small Businesses
ISBN: 9781904905943 / Angielski / Miękka / 506 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This comprehensive book is a practical guide to all aspects of direct taxation of small businesses in the UK. It is particularly useful for sole practitioners and small partnerships. It gives a clear explanation of the relevant UK legislation, offers practical advice on ways of minimizing clients' tax liabilities, and warns against common pitfalls. The second edition has been updated to incorporate changes as a result of the UK's Corporation Taxes Act 2009 and Finance Act 2009. The tax advantages of incorporating a small business need careful consideration, and business owners need to decide...
This comprehensive book is a practical guide to all aspects of direct taxation of small businesses in the UK. It is particularly useful for sole pract...
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cena:
409,67 zł |
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The China Tax Guide
ISBN: 9783642149153 / Angielski / Miękka / 72 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in China. It is written very much from practical experience and contains a wealth of insider knowledge. This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in ... |
cena:
201,72 zł |
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Tax Planning for U.S. Mncs with Eu Holding Companies: Goals - Tools - Barriers
ISBN: 9789041199225 / Angielski / Twarda / 234 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The complexity of taxation exceeds all bounds when fastened to a multinational corporation (MNC). In a maze of rules that are always changing, a tax practitioner in the MNC landscape must be extremely well-informed and ready to act with sound strategic judgment. To such a practitioner, this highly informative and expert planning guide, which covers tax planning considerations in depth for U.S. companies doing business in the EU, is of immeasurable value. Starting from the proposition that holding company regimes are generally favorable in Europeand poised to become more so as the Societas...
The complexity of taxation exceeds all bounds when fastened to a multinational corporation (MNC). In a maze of rules that are always changing, a tax p...
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cena:
824,09 zł |
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A Common Tax Base for Multinational Enterprises in the European Union
ISBN: 9783834913265 / Angielski / Miękka / 231 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union.§§Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax...
Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commis...
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cena:
201,72 zł |
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Small Business Tax Issues & Benefits
ISBN: 9781616688066 / Angielski / Twarda / 152 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Federal, state and local taxes represent a major cost of doing business in the United States, and this is particularly true for small businesses. The array of federal taxes that small businesses face includes income taxes (individual and corporate), social security and Medicare employment taxes, excise taxes, and unemployment compensation taxes. This book explores the federal tax burden on small firms and its effects on their performance and rates of formation and growth.
Federal, state and local taxes represent a major cost of doing business in the United States, and this is particularly true for small businesses. The ...
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cena:
737,80 zł |
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Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions
ISBN: 9781441926784 / Angielski / Miękka / 210 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. National tax authorities individually determine multinational ?rms country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately...
National tax authorities individually determine multinational ?rms country-speci?c tax liabilities by applying one or more sanctioned transfer pricing...
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cena:
403,47 zł |
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Framing Effects in Taxation: An Empirical Study Using the German Income Tax Schedule
ISBN: 9783790812404 / Angielski / Miękka / 207 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. On October 24th, 1994, the pro-government German newspaper 'Die Welt' reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of the ruling Christian Democratic Union (CD U), withdrew her candidacy for a second term after serving a four year term. While Chancellor Helmut Kohl and other party colleagues officially expressed their regret for this move, the conservative press openly announced their relief. A symbolic photo of Ransch was published together with the article: In the background, two direction indicators are discernable, one pointing to the 'emergency exit' and...
On October 24th, 1994, the pro-government German newspaper 'Die Welt' reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of t...
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cena:
403,47 zł |
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An Economic Analysis of Bilateral Investment Treaties
ISBN: 9783834927569 / Angielski / Miękka / 239 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Bilateral Investment Treaties (BITs) are an important instrument for the protection of foreign direct investment (FDI). However, compared to international trade law, international investment law has so far received only little research attention from an economic point of view. By applying a law and economics approach, Jan Peter Sasse provides a systematic analysis of the way BITs function. He explains why BITs are more than just a signal, how they relate to institutional competition as well as to institutional quality and why transparency in international investment arbitration is hard to...
Bilateral Investment Treaties (BITs) are an important instrument for the protection of foreign direct investment (FDI). However, compared to internati...
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cena:
201,72 zł |
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Risk-Based Tax Audits: Approaches and Country Experiences
ISBN: 9780821387542 / Angielski / Miękka / 132 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving examinations are high. Just as a private business allocates its resources to areas they feel have the most...
This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management ...
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cena:
82,71 zł |
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Corporate & International Taxation: Analyses & Reforms
ISBN: 9781613246160 / Angielski / Twarda / 161 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Examines corporate and international taxation laws with a focus on reform of US international taxation; tax cuts on repatriation earnings as an economic stimulus; corporate tax reform issues for Congress; firms that incorporate abroad for tax purposes (inversions and expatriation); and, international competitiveness and the tax policy debate.
Examines corporate and international taxation laws with a focus on reform of US international taxation; tax cuts on repatriation earnings as an econom...
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cena:
1080,61 zł |
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Bankruptcy Taxation 4e +websit
ISBN: 9781118000779 / Angielski / Twarda / 752 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The thousands of mergers, acquisitions, and start-ups that have characterized the past years of business have created an increasing number of corporations in financial trouble: specifically, a shortage of venture capital or quick cash. Consequently, bankruptcy protection is now viewed as a strategic move to protect corporations from their creditors and allow them to reorganize. Fully revised and updated with new case studies and the latest coverage of regulations, Bankruptcy and Insolvency Taxation, Fourth Edition provides the answers to the questions financial managers will have on...
The thousands of mergers, acquisitions, and start-ups that have characterized the past years of business have created an increasing number of corporat...
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cena:
999,18 zł |