European Union Corporate Tax Law

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1107354986
Total Pages : 413 pages
Book Rating : 4.1/5 (73 download)

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Book Synopsis European Union Corporate Tax Law by : Christiana HJI Panayi

Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Tolley's Yellow Tax Handbook 2021-22

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Author :
Publisher :
ISBN 13 : 9781474317641
Total Pages : 16250 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Tolley's Yellow Tax Handbook 2021-22 by : Anne Redston

Download or read book Tolley's Yellow Tax Handbook 2021-22 written by Anne Redston and published by . This book was released on 2021-09-30 with total page 16250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2021 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation.

Handbook on the Politics of Taxation

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1788979427
Total Pages : 432 pages
Book Rating : 4.7/5 (889 download)

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Book Synopsis Handbook on the Politics of Taxation by : Hakelberg, Lukas 

Download or read book Handbook on the Politics of Taxation written by Hakelberg, Lukas  and published by Edward Elgar Publishing. This book was released on 2021-09-14 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.

The Palgrave Handbook of EU Crises

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Publisher : Springer Nature
ISBN 13 : 3030517918
Total Pages : 788 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis The Palgrave Handbook of EU Crises by : Marianne Riddervold

Download or read book The Palgrave Handbook of EU Crises written by Marianne Riddervold and published by Springer Nature. This book was released on 2020-12-21 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook comprehensively explores the European Union’s institutional and policy responses to crises across policy domains and institutions – including the Euro crisis, Brexit, the Ukraine crisis, the refugee crisis, as well as the global health crisis resulting from COVID-19. It contributes to our understanding of how crisis affects institutional change and continuity, decision-making behavior and processes, and public policy-making. It offers a systematic discussion of how the existing repertoire of theories understand crisis and how well they capture times of unrest and events of disintegration. More generally, the handbook looks at how public organizations cope with crises, and thus probes how sustainable and resilient public organizations are in times of crisis and unrest.

EU Tax Law - Direct Taxation

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Author :
Publisher :
ISBN 13 : 9789087228576
Total Pages : 0 pages
Book Rating : 4.2/5 (285 download)

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Book Synopsis EU Tax Law - Direct Taxation by : Marjaana Helminen

Download or read book EU Tax Law - Direct Taxation written by Marjaana Helminen and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A guide to the European VAT directives

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Publisher : IBFD
ISBN 13 : 9076078882
Total Pages : 2422 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis A guide to the European VAT directives by : Ben Terra

Download or read book A guide to the European VAT directives written by Ben Terra and published by IBFD. This book was released on 2006 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Brussels Effect

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Publisher : Oxford University Press
ISBN 13 : 0190088605
Total Pages : 368 pages
Book Rating : 4.1/5 (9 download)

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Book Synopsis The Brussels Effect by : Anu Bradford

Download or read book The Brussels Effect written by Anu Bradford and published by Oxford University Press. This book was released on 2020-01-27 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many observers, the European Union is mired in a deep crisis. Between sluggish growth; political turmoil following a decade of austerity politics; Brexit; and the rise of Asian influence, the EU is seen as a declining power on the world stage. Columbia Law professor Anu Bradford argues the opposite in her important new book The Brussels Effect: the EU remains an influential superpower that shapes the world in its image. By promulgating regulations that shape the international business environment, elevating standards worldwide, and leading to a notable Europeanization of many important aspects of global commerce, the EU has managed to shape policy in areas such as data privacy, consumer health and safety, environmental protection, antitrust, and online hate speech. And in contrast to how superpowers wield their global influence, the Brussels Effect - a phrase first coined by Bradford in 2012- absolves the EU from playing a direct role in imposing standards, as market forces alone are often sufficient as multinational companies voluntarily extend the EU rule to govern their global operations. The Brussels Effect shows how the EU has acquired such power, why multinational companies use EU standards as global standards, and why the EU's role as the world's regulator is likely to outlive its gradual economic decline, extending the EU's influence long into the future.

The Palgrave Handbook of European Referendums

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Publisher : Springer Nature
ISBN 13 : 3030558037
Total Pages : 736 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis The Palgrave Handbook of European Referendums by : Julie Smith

Download or read book The Palgrave Handbook of European Referendums written by Julie Smith and published by Springer Nature. This book was released on 2021-03-02 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides an empirically rich analysis of referendums in Europe from the end of the Second World War to the present. It addresses a range of perennial theoretical and legal questions that face policy-makers when they offer citizens the chance to take or influence decisions by referendum, not least whether to accept the ‘will of the people’. Taking a multi-disciplinary approach, drawing on historical, philosophical and political science perspectives, the book includes a contextual section on the history of referendums, the theoretical questions underpinning their use, and on constitutional and legal questions about the use of referendums. The empirical sections are divided into those referendums that focus on domestic issues, such as constitutional matters or questions of social policy, and those related to the European Union, including membership referendums and treaty ratification.

International Tax Handbook

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Publisher : Bloomsbury Publishing
ISBN 13 : 1780436777
Total Pages : 829 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis International Tax Handbook by :

Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

Imposing Standards

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Publisher : Cornell University Press
ISBN 13 : 1501755994
Total Pages : 162 pages
Book Rating : 4.5/5 (17 download)

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Book Synopsis Imposing Standards by : Martin Hearson

Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Cooperative Compliance

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403531940
Total Pages : 152 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Cooperative Compliance by : Jeffrey Owens

Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.

1040 Quickfinder Handbook

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Author :
Publisher :
ISBN 13 : 9780764628252
Total Pages : pages
Book Rating : 4.6/5 (282 download)

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Book Synopsis 1040 Quickfinder Handbook by : Practitioners Publishing Co. Staff

Download or read book 1040 Quickfinder Handbook written by Practitioners Publishing Co. Staff and published by . This book was released on 2005-12-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

Rebellion, Rascals, and Revenue

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Author :
Publisher : Princeton University Press
ISBN 13 : 0691199981
Total Pages : 536 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis Rebellion, Rascals, and Revenue by : Michael Keen

Download or read book Rebellion, Rascals, and Revenue written by Michael Keen and published by Princeton University Press. This book was released on 2021-04-06 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.

The Routledge Handbook of Taxation and Philanthropy

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Author :
Publisher : Routledge
ISBN 13 : 1000514242
Total Pages : 759 pages
Book Rating : 4.0/5 (5 download)

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Book Synopsis The Routledge Handbook of Taxation and Philanthropy by : Henry Peter

Download or read book The Routledge Handbook of Taxation and Philanthropy written by Henry Peter and published by Routledge. This book was released on 2021-12-24 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Tolley's Yellow Tax Handbook 2020-21

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Author :
Publisher : Tolley
ISBN 13 : 9781474314183
Total Pages : 18348 pages
Book Rating : 4.3/5 (141 download)

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Book Synopsis Tolley's Yellow Tax Handbook 2020-21 by :

Download or read book Tolley's Yellow Tax Handbook 2020-21 written by and published by Tolley. This book was released on 2020-09-15 with total page 18348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2018 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation.

Taxation of Crypto Assets

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523514
Total Pages : 677 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Taxation of Crypto Assets by : Niklas Schmidt

Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.

RIA Federal Tax Handbook

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (484 download)

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Book Synopsis RIA Federal Tax Handbook by :

Download or read book RIA Federal Tax Handbook written by and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: