Australian Taxation Law Cases 2017

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Tax Treaty Case Law around the Globe 2021

Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709412331
Total Pages : 332 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Tax Treaty Case Law around the Globe 2021 by : Georg Kofler

Download or read book Tax Treaty Case Law around the Globe 2021 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2022-07-19 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, "Tax Treaty Case Law around the Globe 2021" is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.

Australian Taxation

Author : John Bevacqua
Publisher : John Wiley & Sons
ISBN 13 : 139422592X
Total Pages : 611 pages
Book Rating : 4.3/5 (942 download)

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Book Synopsis Australian Taxation by : John Bevacqua

Download or read book Australian Taxation written by John Bevacqua and published by John Wiley & Sons. This book was released on 2024-03-11 with total page 611 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now updated to reflect the changes to the 2023/2024 tax rates and the May 2023 budget, the text is concise and to the point, easy to digest and applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essentialcore legal knowledge and meaning. Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ. This new edition discusses ethics and technology including cryptocurrency examples in every chapter. New features include more content on diversity and inclusion with a focus on indigenous content. Students can access both the print and digital formats, including animated work problems, practitioner videos, and questions with feedback in the eText.

Tax Treaty Case Law around the Globe 2020

Author : Eric Kemmeren
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411920
Total Pages : 278 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Tax Treaty Case Law around the Globe 2020 by : Eric Kemmeren

Download or read book Tax Treaty Case Law around the Globe 2020 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2021-08-04 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, “Tax Treaty Case Law around the Globe 2020” is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics

Foundations of Taxation Law

Author : Stephen Barkoczy
Publisher : Cambridge University Press
ISBN 13 : 1009458825
Total Pages : 1097 pages
Book Rating : 4.0/5 (94 download)

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Book Synopsis Foundations of Taxation Law by : Stephen Barkoczy

Download or read book Foundations of Taxation Law written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2024-02-15 with total page 1097 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and help clarify difficult concepts. This edition contains expanded technical and policy discussion of several areas of law. It has been substantially revised and restructured to take account of the many important legislative reforms, case law developments and announcements that have occurred over the last 24 months.

A Global Analysis of Tax Treaty Disputes

Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
ISBN 13 : 1108150381
Total Pages : 2216 pages
Book Rating : 4.1/5 (81 download)

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Book Synopsis A Global Analysis of Tax Treaty Disputes by : Eduardo Baistrocchi

Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Tax Justice and Global Inequality

Author : Krishen Mehta
Publisher : Bloomsbury Publishing
ISBN 13 : 1786998092
Total Pages : 320 pages
Book Rating : 4.7/5 (869 download)

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Book Synopsis Tax Justice and Global Inequality by : Krishen Mehta

Download or read book Tax Justice and Global Inequality written by Krishen Mehta and published by Bloomsbury Publishing. This book was released on 2020-10-29 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Action Plan on Base Erosion and Profit Shifting

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264202714
Total Pages : 44 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Tax Treaty Case Law around the Globe 2023

Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709413419
Total Pages : 281 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Tax Treaty Case Law around the Globe 2023 by : Georg Kofler

Download or read book Tax Treaty Case Law around the Globe 2023 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-04-17 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 29 most important tax treaty cases that were decided around the world in 2022. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2023 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.

Tax, Social Policy and Gender

Author : Miranda Stewart
Publisher :
ISBN 13 : 9781760461478
Total Pages : 358 pages
Book Rating : 4.4/5 (614 download)

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Book Synopsis Tax, Social Policy and Gender by : Miranda Stewart

Download or read book Tax, Social Policy and Gender written by Miranda Stewart and published by . This book was released on 2017-11-06 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the 'fair go'. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development and the International Monetary Fund are paying renewed attention to gender inequality. Tax, Social Policy and Gender presents new research on entrenched gender inequality in a comparative framework of human rights and fiscal sustainability. Ground-breaking empirical studies examine unequal returns to education for women and men, decision-making about child care by fathers and mothers, the history and gendered effects of the income tax and family payments, and women in the top 1 per cent. Contributors demonstrate how Australia's tax, social security, child care, parental leave, education, work and retirement income policies intersect to compound gender inequality. Tax, Social Policy and Gender calls for a rethinking of equality and efficiency in tax and social policy and provides new policy solutions. It offers a pathway to achieve gender mainstreaming for women's economic security and the wellbeing of all Australians.

The Legacies of Institutionalisation

Author : Claire Spivakovsky
Publisher : Bloomsbury Publishing
ISBN 13 : 1509930744
Total Pages : 389 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis The Legacies of Institutionalisation by : Claire Spivakovsky

Download or read book The Legacies of Institutionalisation written by Claire Spivakovsky and published by Bloomsbury Publishing. This book was released on 2020-07-09 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first collection to examine the legal dynamics of deinstitutionalisation. It considers the extent to which some contemporary laws, policies and practices affecting people with disabilities are moving towards the promised end point of enhanced social and political participation in the community, while others may instead reinstate, continue or legitimate historical practices associated with this population's institutionalisation. Bringing together 20 contributors from the UK, Canada, Australia, Spain and Indonesia, the book speaks to overarching themes of segregation and inequality, interlocking forms of oppression and rights-based advancements in law, policy and practice. Ultimately this collection brings forth the possibilities, limits and contradictions in the roles of law and policy in processes of institutionalisation and deinstitutionalisation, and directs us towards a more nuanced and sustained scholarly and political engagement with these issues.

Virtues and Fallacies of VAT: An Evaluation after 50 Years

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403524243
Total Pages : 615 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Virtues and Fallacies of VAT: An Evaluation after 50 Years by : Robert F. van Brederode

Download or read book Virtues and Fallacies of VAT: An Evaluation after 50 Years written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2021-08-09 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Australian Policing

Author : Philip Birch
Publisher : Routledge
ISBN 13 : 1000258211
Total Pages : 419 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Australian Policing by : Philip Birch

Download or read book Australian Policing written by Philip Birch and published by Routledge. This book was released on 2020-11-29 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited collection brings together leading academics, researchers, and police personnel to provide a comprehensive body of literature that informs Australian police education, training, research, policy, and practice. There is a strong history and growth in police education, both in Australia and globally. Recognising and reflecting on the Australian and New Zealand Policing Advisory Agency (ANZPAA) education and training framework, the range of chapters within the book address a range of 21st-century issues modern police forces face. This book discusses four key themes: Education, training, and professional practice: topics include police education, ethics, wellbeing, and leadership Organisational approaches and techniques: topics include police discretion, use of force, investigative interviewing, and forensic science Operational practices and procedures: topics include police and the media, emergency management, cybercrime, terrorism, and community management Working with individuals and groups: topics include mental health, Indigenous communities, young people, hate crime, domestic violence, and working with victims Australian Policing: Critical Issues in 21st Century Police Practice draws together theoretical and practice debates to ensure this book will be of interest to those who want to join the police, those who are currently training to become a police officer, and those who are currently serving. This book is essential reading for all students, scholars, and researchers engaged with policing and the criminal justice sector.

The Routledge REITs Research Handbook

Author : David Parker
Publisher : Routledge
ISBN 13 : 1351664832
Total Pages : 306 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis The Routledge REITs Research Handbook by : David Parker

Download or read book The Routledge REITs Research Handbook written by David Parker and published by Routledge. This book was released on 2018-10-10 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge REITs Research Handbook presents a cutting-edge examination of the research into this key global investment vehicle. Edited by internationally respected academic and REIT expert Professor David Parker, the book will set the research agenda for years to come. The handbook is divided into two parts, the first of which provides the global context and a thematic review covering: asset allocation, performance, trading, sustainability, Islamic REITs, emerging sectors and behavioural finance. Part II presents a regional review of the issues with high level case studies from a diverse range of countries including the US, UK, Brazil, India, Australia, China, Singapore, Israel and Russia, to name just a few. This handbook redefines existing areas within the context of international REITs research, highlights emerging areas and future trends and provides postgraduates, professionals and researchers with ideas and encouragement for future research. It is essential reading for all those interested in real estate, international investment, global finance and asset management.

Key Ideas in Tax Law

Author : Julian Ghosh KC
Publisher : Bloomsbury Publishing
ISBN 13 : 1509950745
Total Pages : 222 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Key Ideas in Tax Law by : Julian Ghosh KC

Download or read book Key Ideas in Tax Law written by Julian Ghosh KC and published by Bloomsbury Publishing. This book was released on 2024-03-21 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a short and clear guide to key ideas which underpin the UK tax code and illustrates the wider political and economic issues students need to know about when studying tax law. Some of these key ideas are controversial and the subject of much discussion and debate. The book explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world: What is a 'tax'? Is it different to a civil or criminal penalty? Why does this matter? Is 'taxation' necessarily a public law concept? Does the concept of 'taxation' attract constitutional considerations? Why? How do the answers to these questions play out when courts have to interpret tax provisions? Readers will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity.

Towards Digitally Transforming Accounting and Business Processes

Author : Tankiso Moloi
Publisher : Springer Nature
ISBN 13 : 3031461770
Total Pages : 861 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis Towards Digitally Transforming Accounting and Business Processes by : Tankiso Moloi

Download or read book Towards Digitally Transforming Accounting and Business Processes written by Tankiso Moloi and published by Springer Nature. This book was released on 2024-01-11 with total page 861 pages. Available in PDF, EPUB and Kindle. Book excerpt: This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.

Learning in Public Policy

Author : Claire A. Dunlop
Publisher : Springer
ISBN 13 : 3319762109
Total Pages : 380 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Learning in Public Policy by : Claire A. Dunlop

Download or read book Learning in Public Policy written by Claire A. Dunlop and published by Springer. This book was released on 2018-04-28 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the causal pathways, the mechanisms and the politics that define the quantity and quality of policy learning. A rich collection of case studies structured around a strong conceptual architecture, the volume comprises fresh, original, empirical evidence for a large number of countries, sectors and multi-level governance settings including the European Commission, the European Union, and individual countries across Europe, Australia, Canada and Brazil. The theoretically diverse chapters address both the presence of learning and its pathologies, deploying state-of-the-art methods, including process tracing, diffusion models, and fuzzy-set techniques.

CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms

Author : Stephanie Zolles
Publisher : Linde Verlag GmbH
ISBN 13 : 3709412803
Total Pages : 263 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms by : Stephanie Zolles

Download or read book CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms written by Stephanie Zolles and published by Linde Verlag GmbH. This book was released on 2023-07-13 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.