Consultative Document on the Tax Treatment of Financial Arrangements

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Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.:/5 (927 download)

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Book Synopsis Consultative Document on the Tax Treatment of Financial Arrangements by : South Africa. Tax Advisory Committee

Download or read book Consultative Document on the Tax Treatment of Financial Arrangements written by South Africa. Tax Advisory Committee and published by . This book was released on 1994 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Financial Arrangements

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Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Taxation of Financial Arrangements by : Australian Taxation Office

Download or read book Taxation of Financial Arrangements written by Australian Taxation Office and published by . This book was released on 1993 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 18 August 1992 the Australian Government announced that it had decided to introduce a comprehensive system for the taxation of financial arrnagements on an accruals basis. Under an accruals tax system, the gain or loss from a financial arrangement will be spread over its term. This consultative document explains the main policy proposals of the system and provides the basis for consultation ahead of further development and implementation.

Taxation of Financial Arrangements

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Publisher :
ISBN 13 : 9780644480000
Total Pages : 307 pages
Book Rating : 4.4/5 (8 download)

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Book Synopsis Taxation of Financial Arrangements by :

Download or read book Taxation of Financial Arrangements written by and published by . This book was released on 1996 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: debt can be used for heding purposes; and derivatives can be used for hedging or trading purposes.

Reforming the Taxation of Financial Arrangements

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Publisher :
ISBN 13 : 9780949482525
Total Pages : 76 pages
Book Rating : 4.4/5 (825 download)

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Book Synopsis Reforming the Taxation of Financial Arrangements by : Daniel Daugaard

Download or read book Reforming the Taxation of Financial Arrangements written by Daniel Daugaard and published by . This book was released on 1994 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Convergence of Capital Measurement and Capital Standards

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Publisher : Lulu.com
ISBN 13 : 9291316695
Total Pages : 294 pages
Book Rating : 4.2/5 (913 download)

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Book Synopsis International Convergence of Capital Measurement and Capital Standards by :

Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Tax

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Publisher : Siber Ink
ISBN 13 : 1920025774
Total Pages : 908 pages
Book Rating : 4.9/5 (2 download)

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Book Synopsis International Tax by : Michael Honiball

Download or read book International Tax written by Michael Honiball and published by Siber Ink. This book was released on 2011-03-15 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.

The Concept of Income

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Publisher : IBFD
ISBN 13 : 9076078378
Total Pages : 637 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis The Concept of Income by : Kevin Holmes

Download or read book The Concept of Income written by Kevin Holmes and published by IBFD. This book was released on 2001 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: Présentation de l'éditeur : "A resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes."

Financial sector taxation

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Publisher :
ISBN 13 : 9789279187353
Total Pages : 44 pages
Book Rating : 4.1/5 (873 download)

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Book Synopsis Financial sector taxation by : [Anonymus AC08741538]

Download or read book Financial sector taxation written by [Anonymus AC08741538] and published by . This book was released on 2010 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.

Tax Notes International

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Publisher :
ISBN 13 :
Total Pages : 1114 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Notes International by :

Download or read book Tax Notes International written by and published by . This book was released on 2006 with total page 1114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Gains Taxation

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Publisher : Edward Elgar Publishing
ISBN 13 : 1784716022
Total Pages : 449 pages
Book Rating : 4.7/5 (847 download)

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Book Synopsis Capital Gains Taxation by : Michael Littlewood

Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Bulletin for International Fiscal Documentation

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Publisher :
ISBN 13 :
Total Pages : 656 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Bulletin for International Fiscal Documentation by :

Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2003 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403510846
Total Pages : 685 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Hybrid Financial Instruments, Double Non-Taxation and Linking Rules by : Félix Daniel Martínez Laguna

Download or read book Hybrid Financial Instruments, Double Non-Taxation and Linking Rules written by Félix Daniel Martínez Laguna and published by Kluwer Law International B.V.. This book was released on 2019-06-12 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the “linking rules” developed to combat double non-taxation stemming from HFIs within the framework of the Base Erosion and Profit Shifting project of the Organisation for Economic Co-operation and Development (OECD) and the anti-avoidance initiatives of the European Union (EU). These complex rules have now become essential in international taxation. The book deals incisively with crucial theoretical and practical issues as the following: Economic and legal reasons for financing business activity through debt instruments, equity instruments and/or HFIs. Qualification of financial instruments from different perspectives such as economics, corporate finance, corporate law, financial accounting law, regulatory law and tax law and their interrelation. The concept of double non-taxation as a mere outcome of parallel exercises of sovereignty by different states and the role it plays within the international debate. The concepts of tax planning, tax avoidance and the misleading concept of aggressive tax planning within a tax competition international scenario and their relation with HFIs. Comprehensive policy, legal and technical detail and explanation of the linking rules proposed by the OECD (i.e., BEPS Project Action 2) and the EU (e.g., Anti-Tax Avoidance Directive). The (in)compatibility of linking rules with existing tax treaty rules and EU primary law. The author refers throughout to relevant model convention provisions, EU case law and a vast number of references of official documentation and literature. With its detailed attention to the concept and legal nature of HFIs and double non-taxation, the critical and comprehensive analysis of the linking rules developed by the OECD and the EU, this provocative book allows to reconsider the legality of these linking rules and will quickly become a much-used problem-solving resource for policymakers, tax practitioners, tax authorities and tax academics. This book allows to rethink whether linking rules relate to a solution or create actual legal issues.

New Zealand Tax Regulations and Determinations (2013 edition)

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Publisher : CCH New Zealand Limited
ISBN 13 : 1775470075
Total Pages : 1353 pages
Book Rating : 4.7/5 (754 download)

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Book Synopsis New Zealand Tax Regulations and Determinations (2013 edition) by : CCH New Zealand Ltd

Download or read book New Zealand Tax Regulations and Determinations (2013 edition) written by CCH New Zealand Ltd and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 1353 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidates tax regulations, Orders in Council and determinations to 1 January 2013. Includes consolidated tables of depreciation rates and a summary of amendments.

Parliamentary Debates. Legislative Council and House of Representatives

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Publisher :
ISBN 13 :
Total Pages : 846 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Parliamentary Debates. Legislative Council and House of Representatives by : New Zealand. Parliament

Download or read book Parliamentary Debates. Legislative Council and House of Representatives written by New Zealand. Parliament and published by . This book was released on 1986 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of New Financial Instruments

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Publisher : OECD
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation of New Financial Instruments by : Organisation for Economic Co-operation and Development

Download or read book Taxation of New Financial Instruments written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the results of an analysis of the application of domestic laws and tax treaties to four particular types of instruments: interest rate swaps, financial futures, options to by shares, and bonds issued at a deep discount. Explores the possibility of arriving at consistent treatment of these instruments to provide greater certainty for both tax administrators and the financial markets.

Model Rules of Professional Conduct

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Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

The Australian Banker

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Publisher :
ISBN 13 :
Total Pages : 282 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Australian Banker by :

Download or read book The Australian Banker written by and published by . This book was released on 1997 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: