Multinational Investment in Developing Countries: A Study of Taxation and Nationalization
ISBN: 9780415062190 / Angielski / Twarda / 220 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This study explores the struggle for gains from direct investment between multinationals and developing countries. Its purpose is to explain differences in taxation and nationalization between countries, and to consider how direct investments can best contribute to social welfare worldwide. Using game theory models, and taking into account that the developing countries also compete with each other to attract investors, it is shown that policies which manipulate behaviour do not normally distort direct investments, whilst policies that interfere with ownership do. It also demonstrates that...
This study explores the struggle for gains from direct investment between multinationals and developing countries. Its purpose is to explain differenc...
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cena:
965,13 zł |
Tax Systems and Tax Reforms in South and East Asia
ISBN: 9780415389594 / Angielski / Twarda / 320 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand.
It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by... This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence...
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cena:
495,56 zł |
Business Tax Planning 2e
ISBN: 9780470009901 / Angielski / Twarda / 480 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.
Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxati...
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cena:
549,15 zł |
Discounted Cash Flow: A Theory of the Valuation of Firms
ISBN: 9780470870440 / Angielski / Twarda / 178 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Firm valuation is currently a very exciting topic. It is interesting for those economists engaged in either practice or theory, particularly for those in finance. The literature on firm valuation recommends logical, quantitative methods, which deal with establishing today's value of future free cash flows. In this respect firm valuation is identical with the calculation of the discounted cash flow, DCF. There are, however, different coexistent versions, which seem to compete against each other. Entity approach and equity approach are thus differentiated. Acronyms are often used, such as APV...
Firm valuation is currently a very exciting topic. It is interesting for those economists engaged in either practice or theory, particularly for those...
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cena:
302,03 zł |
IRS Form 1023 Tax Preparation Guide
ISBN: 9780471715252 / Angielski / Miękka / 264 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Line-by-line tips and instructions to successfully file Form 1023
IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code). Nonprofit organizations--including health and human service organizations, schools, private foundations, churches, libraries, museums, cultural institutions, environmental protection organizations, and other charitable, smaller groups--contend daily with issues... Line-by-line tips and instructions to successfully file Form 1023
IRS Form 1023 Tax Preparation Guide provides comprehensive instructions... |
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cena:
302,03 zł |
CPA Trade Secrets and Tax Strategies: Proven Techniques and Plans for Income Tax Savings
ISBN: 9780595406821 / Angielski / Miękka / 276 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. How to become Wealthy without working harder. Learn how to keep more money that you already earn and use those savings to create wealth.
The purpose of this book is to provide tax and business strategies for the small to medium sized business. Some the strategies offered are specific in nature, such as home office usage and medical cost deductions. Some strategies are intended to add cash flow to the owner. The major strategy was created to provide tax and cash flow benefits to the owners of the business in order to create wealth. The book contains numerous examples of how to benefit... How to become Wealthy without working harder. Learn how to keep more money that you already earn and use those savings to create wealth.
The purpos... |
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95,41 zł |
Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America
ISBN: 9780802007766 / Angielski / Twarda / 856 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation. This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a... Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trad... |
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813,84 zł |
Tax Reform and the Cost of Capital: An International Comparison
ISBN: 9780815747154 / Angielski / Miękka / 500 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. 'A comprehensive international analysis of the effects of tax reform on the incentives for capital accumulation. Jorgenson and Landau have recruited recognized experts. Their chapters on the tax Systems of nine leading economics provide a clear picture of the policies followed in the last decade and insight into the options available for the future.'--Alan J. Auerbach
'A comprehensive international analysis of the effects of tax reform on the incentives for capital accumulation. Jorgenson and Landau have recruited r...
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cena:
137,29 zł |
Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax
ISBN: 9780815753230 / Angielski / Miękka / 168 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability. In 1995, less than ten years later, repeal of the AMT was pledged as part of the Republican Party's "Contract with America" and passed by the House of Representatives. Opponents of the AMT object that it penalizes new investment by firms and prevents the use of legitimate deductions. Its defenders tout the ability of the AMT to address public perceptions of unfairness in the tax...
The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit c...
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cena:
158,45 zł |
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:
164,47 zł |
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:
93,30 zł |
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:
120,81 zł |
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:
302,03 zł |
State and Local Taxation: Principles and Practices
ISBN: 9781932159172 / Angielski / Twarda / 288 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. |
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361,85 zł |
Dealing with Hmrc Business Tax Enquiries: Second Edition
ISBN: 9781845923259 / Angielski / Miękka / 822 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The second edition of this popular book (formerly titled: Dealing with Revenue Enquiries) provides a complete guide to the law and practice of the UK's HMRC direct tax enquiries, and it now covers the increasingly important area of tax credit enquiries. Following the enquiry process from start to finish, it includes both UK corporate and personal tax investigations. This is a fast changing area of practice, and the book covers the very latest developments, such as: the substantial amendments to the UK's HMRC's Enquiry Manual, including, in particular: a change of attitude towards the...
The second edition of this popular book (formerly titled: Dealing with Revenue Enquiries) provides a complete guide to the law and practice of the UK'...
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cena:
652,11 zł |
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... |
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cena:
384,41 zł |
Taxation of American Railroads: A Policy Analysis
ISBN: 9780313222481 / Angielski / Twarda / 248 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. |
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cena:
384,41 zł |
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:
356,95 zł |
Taxation of Loan Relationships and Derivative Contracts: Ninth Edition
ISBN: 9781845923037 / Angielski / Miękka / 654 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Written by David Southern, this work offers coverage and guidance for all aspect of the taxation of loan relationships and derivative contracts. It covers IAS 32/39 and FRS 25/26, loan relationships under IAS, impairment losses and connected company rules, the derivative contracts rules and much more.
Written by David Southern, this work offers coverage and guidance for all aspect of the taxation of loan relationships and derivative contracts. It co...
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cena:
756,45 zł |
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:
821,79 zł |