Immovable Property under VAT

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041139494
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Immovable Property under VAT by : Robert F. van Brederode

Download or read book Immovable Property under VAT written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2011-05-12 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn that the VAT systems of almost all countries remain far from the benchmark, and that this is particularly the case when VAT is applied to real estate. This book describes and analyses VAT treatment of real estate transactions in six representative countries: Australia, Canada, Germany, Japan, Mexico, and the United Kingdom. As in any jurisdiction, the VAT schemes covered must accommodate complex factual matrices that demand consistent, fair, and equal treatment. Among these VAT determinants the authors, each an expert in the national tax law of one of the six countries, address the following: types of real estate sales; long versus short term leases; commercial versus residential use; newly constructed versus existing property; status of the parties involved as taxable or non-taxable for VAT; taxable and tax-free supplies; special rules for charities, mooring facilities, aircraft, sports facilities, etc.; subdivision of apartments into title units; commercial residential premises; construction work; cross-border supply of construction work and services; and transfer of a ‘going concern’. The discussions also include the practical areas of accounting for VAT, administrative compliance, personal tax liability, and VAT refund and overpayment certification processes, as well as thorough consideration of relevant case law and examination of frequently litigated matters. Each author has designed his or her chapter to ensure that the technical nuances of each system are explained. An introductory chapter outlines economic theory and preferred VAT treatment of real estate transactions, and compares the variety of solutions applied in the six countries covered. Although a number of legal works exist on real estate under VAT in single jurisdictions, this is the first book to combine a multi-jurisdictional approach with attention to relevant economic theory, allowing for a very useful assessment of best practices. For this reason it is sure to be welcomed by practitioners and academics not only as an overview of the problem areas encountered when designing VAT policy, but also as a reference in applying VAT to real estate transactions.

Land and Property Law in Countries of Common Law

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Publisher : XSPO
ISBN 13 : 5001562546
Total Pages : 365 pages
Book Rating : 4.0/5 (15 download)

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Book Synopsis Land and Property Law in Countries of Common Law by : Oleg Igorevich Krassov

Download or read book Land and Property Law in Countries of Common Law written by Oleg Igorevich Krassov and published by XSPO . This book was released on with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: The monograph covers main aspects of the land and property law applicable in England, Wales, Northern Ireland, British Overseas Territories, Crown Dependencies, some countries of the Сommonwealth Caribbean, the Republic of Ireland, the Republic of Cyprus, the Commonwealth of Australia, New Zealand and island countries of Oceania, the United States of America, and Canada. Concepts which consider legal notions “land”, “real property”, “legal real estate” meaning are analyzed. Characteristics of titles to land and interests as to the land, of the law “landlord - tenant”, of the concurrent ownership are given. The essence of the doctrines of violating the boundaries of ownership, causing private inconveniences, taking possession of land by a person who does not have a title to it is revealed are considered. The monograph is targeted to students, graduate students and teachers of law schools, employees of legislative, executive and judicial authorities, as well as for all those interested in land, civil law and comparative legal studies.

Land Ownership Right in European Countries

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Publisher : XSPO
ISBN 13 : 5001562538
Total Pages : 361 pages
Book Rating : 4.0/5 (15 download)

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Book Synopsis Land Ownership Right in European Countries by : Oleg Igorevich Krassov

Download or read book Land Ownership Right in European Countries written by Oleg Igorevich Krassov and published by XSPO . This book was released on with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: The monograph presents the legal regulation system of land ownership relations in the law of continental European countries, English common law and Russian law. The concepts of ownership right and land ownership right existing in civil law, common law and Russian land law are analyzed. The land ownership right is considered as a complex legal institution regulated by the constitutional, civil, and land law norms, as well as legislation on planning the use of land, on environmental protection, water, forestry, on the subsoil, on the protection of historical and cultural sites, etc. The monograph is targeted to students, graduate students and teachers of law schools, employees of legislative, executive and judicial authorities, as well as for all those interested in land ownership issues.

Practical Guide to GST on Real Estate Industry

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 9390252113
Total Pages : 1135 pages
Book Rating : 4.3/5 (92 download)

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Book Synopsis Practical Guide to GST on Real Estate Industry by : CA Madhukar Hiregange

Download or read book Practical Guide to GST on Real Estate Industry written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-06-10 with total page 1135 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.

A Textbook of Legal Studies for Class XII

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Author :
Publisher : Goyal Brothers Prakashan
ISBN 13 : 939253051X
Total Pages : pages
Book Rating : 4.3/5 (925 download)

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Book Synopsis A Textbook of Legal Studies for Class XII by : Kirthana Singh Khurana

Download or read book A Textbook of Legal Studies for Class XII written by Kirthana Singh Khurana and published by Goyal Brothers Prakashan. This book was released on 2021-07-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A Textbook of Legal Studies for Class XII In the last few decades, India has not only showcased itself as the world’s largest democracy but also exhibited the resilience of its institutions and the fortitude of its governance benchmarks. As India pursues a leadership position in the world community, the need for a rule-of-law society has become a necessary pre-condition. A compliant and law-abiding citizenry alone can build the requisite ecosystem for a nation to surge ahead. This calls for a greater legal literacy amongst its masses to enhance their understanding of public affairs as well their entitlements and duties as citizens. In the long run, this can also potentially eradicate the ethics deficit in society. Structured training in law not only helps the youth challenge their thought process and nurture analytical and negotiation skills but also prepares them for myriad opportunities and exciting career options. No wonder, in the last few years, apart from offering the traditional career in litigation, the law has established itself into fields like public service, academics, research, public policy, journalism, and various other emerging streams. To cater to this burgeoning demand for trained legal professionals, India has seen a tremendous growth of institutions like the National Law Universities and many private universities offering law courses, in addition to the expansion of the existing facilities. Central Board of Secondary Education’s decision to introduce ‘Legal Studies’ as an elective subject, in the year 2013-14 for the Class XI students and in the year 2014-15 for the Class XII students, could not have come at a better time. It is a testimony to the realisation that the introduction of an important subject like Legal Studies at an early stage can do wonders for the students who plan a career in the field of law. Even for those who may pursue other careers, their intellectual strength and the problem-solving abilities will be enhanced though the study of law. This book is a humble attempt to make a student’s first interface with the law as a subject an elevating experience. Care has been taken to make the presentation of the text simple and reader-friendly. The various units of the book, while meeting the requirements of the prescribed syllabus, offer comprehensive coverage of the aspects of law that have been covered. Important legal terms have been meticulously explained with examples to help the students develop a clear understanding about them. All relevant cases have been duly cited, and it has been ensured that the text comprises the latest information about the incorporated content. PREFACE Authors are confident that the book shall be extremely useful for the students of Class XII in developing a clear understanding of the various critical facets of law. They can also benefit immensely from the tips given by the authors for preparing for the examinations and scoring well. The book also has the potential to become a foundational text in the hands of those seeking a basic understanding of the Indian legal system. Our sincere thanks to Dr. B.L. Babel, retired District and Sessions Judge and an acclaimed author of innumerable law books, and Dr. Anil Kaushik, former Dean, Faculty of Law, M.G.S. University, Bikaner, and presently, Principal, S.D. Law (P.G.) College, Sri Ganganagar, Rajasthan, for guiding us in the development of the text. Special thanks to Mr. Sanjay Sardana and Mr. Sankalp Sardana of the Manav Mangal Group of Schools for helping us develop a perspective about the students’ expectations from the book. We would like to express our deep gratitude to Prof. Ramesh Arora and Mrs. Priyanka Sapra for their mentoring and consistent motivation in all our endeavours. We are deeply indebted to the publishers, Goyal Brothers Prakashan, particularly Mr. Suresh Goyal and his dedicated team for making this book a reality despite all the impediments posed by the pandemic. Their efforts in enhancing the presentation of the book are sincerely acknowledged. The authors shall also like to register their profound appreciation for the outstanding academic and research environment at the O.P. Jindal Global University, Sonipat, which helped in the conception and development of this book. In particular, the suggestions from a few students turned out to be invaluable in the development of this work, for which the authors shall remain indebted. Human efforts, howsoever ingenuous, are at best attempts seeking excellence and are liable to suffer from infirmities. We look forward to the feedback from our readers and shall be ever so keen to learn from their views and acknowledge the same appropriately. Last but by no reckoning the least, the authors would like to thank all their friends and family members profusely for their encouragement and constant support.

Blue Book

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Publisher :
ISBN 13 :
Total Pages : 486 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Blue Book by : Guyana

Download or read book Blue Book written by Guyana and published by . This book was released on 1937 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fundamentals of EU VAT Law

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Europe-China Tax Treaties

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041142320
Total Pages : 322 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Europe-China Tax Treaties by : Jianwen Liu

Download or read book Europe-China Tax Treaties written by Jianwen Liu and published by Kluwer Law International B.V.. This book was released on 2010-05-28 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis. Among the topics covered are the following: • Treaty Entitlement (Articles 1, 4 and 24 OECD Model) • Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model) • Passive Income (Articles 10, 11, and 12 OECD Model) • Capital Gains (Article 13 OECD Model) • Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) • Artistes and Sportsmen (Article 17 OECD Model) • Methods to Avoid Double Taxation (Article 23 OECD Model) • Non-Discrimination (Article 24 OECD Model) • Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)

Guide to Global Real Estate Investment Trusts

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403546433
Total Pages : 693 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Guide to Global Real Estate Investment Trusts by : Stefano Simontacchi

Download or read book Guide to Global Real Estate Investment Trusts written by Stefano Simontacchi and published by Kluwer Law International B.V.. This book was released on 2022-09-19 with total page 693 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global listed property sector has been characterized by a variety of noteworthy developments in recent times, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets. This highly practical book features a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. With regard to the legal framework, the structure and functioning of a REIT are carefully investigated and explained. In terms of tax issues, the book focuses on such key issues as: REIT formation, operation and liquidation; mergers, acquisitions and dispositions; and planning for public and private REIT offerings and re-securitizations. REITs are inherently complex, and their interplay with tax treaties further compounds the complexity. This highly accessible yet authoritative work is the perfect decision-making tool for any professional looking for perspective and guidance on the challenges and opportunities REITs engender.

Green Energy Transition in China

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Author :
Publisher : Springer Nature
ISBN 13 : 9819729343
Total Pages : 328 pages
Book Rating : 4.8/5 (197 download)

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Book Synopsis Green Energy Transition in China by : Haifeng Deng

Download or read book Green Energy Transition in China written by Haifeng Deng and published by Springer Nature. This book was released on with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Housing Taxation in OECD Countries

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Publisher : OECD Publishing
ISBN 13 : 9264862684
Total Pages : 143 pages
Book Rating : 4.2/5 (648 download)

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Book Synopsis OECD Tax Policy Studies Housing Taxation in OECD Countries by : OECD

Download or read book OECD Tax Policy Studies Housing Taxation in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2022-07-21 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.

A Revised Edition of the Legislative Enactments of Ceylon

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Publisher :
ISBN 13 :
Total Pages : 1060 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis A Revised Edition of the Legislative Enactments of Ceylon by : Ceylon

Download or read book A Revised Edition of the Legislative Enactments of Ceylon written by Ceylon and published by . This book was released on 1907 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Revised Edition of the Ordinances of the Government of Ceylon ...: 1883-89

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Publisher :
ISBN 13 :
Total Pages : 984 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis A Revised Edition of the Ordinances of the Government of Ceylon ...: 1883-89 by : Ceylon

Download or read book A Revised Edition of the Ordinances of the Government of Ceylon ...: 1883-89 written by Ceylon and published by . This book was released on 1895 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Revised Edition of the Legislative Enactments of Ceylon, 1707 to [1923]

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Publisher :
ISBN 13 :
Total Pages : 1002 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis A Revised Edition of the Legislative Enactments of Ceylon, 1707 to [1923] by : Ceylon

Download or read book A Revised Edition of the Legislative Enactments of Ceylon, 1707 to [1923] written by Ceylon and published by . This book was released on 1923 with total page 1002 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Personal Financial Management

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Publisher : Juta and Company Ltd
ISBN 13 : 9780702155147
Total Pages : 436 pages
Book Rating : 4.1/5 (551 download)

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Book Synopsis Personal Financial Management by : Nico Swart

Download or read book Personal Financial Management written by Nico Swart and published by Juta and Company Ltd. This book was released on 2004-04 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides an excellent and holistic structure for planning and managing your personal finances. Everything you need to know in order to make informed decisions about any and every aspect of your finances is contained in the ten key personal financial planning areas: career, income tax, estate, investment, protection, credit, health care, retirement and emigration planning. Ultimately, we all hope for financial independence after retirement, and how you plan and manage your finances in any one of these key areas can have far-reaching positive or negative financial implications for your future. Key features: Learning outcomes and self-assessment questions; Numerous diagrams, figures and tables; Outlines the personal financial planning process; Describes the assessment and measurement of personal financial performance; Explains the time value of money; Details ten personal financial planning areas.

Annual Report on Exchange Arrangements and Exchange Restrictions 2022

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 4286 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Annual Report on Exchange Arrangements and Exchange Restrictions 2022 by : International Monetary Fund. Monetary and Capital Markets Department

Download or read book Annual Report on Exchange Arrangements and Exchange Restrictions 2022 written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2023-07-26 with total page 4286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The AREAER provides a comprehensive description of restrictions on international trade and payments, capital controls, and measures implemented in the financial sector, including prudential measures that may affect capital flows for all IMF members. It also provides information on the classification of their exchange rate arrangements, operation of foreign exchange markets, restrictions on current international payments and transfers and multiple currency practices subject to the IMF’s jurisdiction in accordance with Article VIII. Descriptions of individual member countries are available at AREAER Online.

Property and Trust Law in Croatia

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403526769
Total Pages : 394 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Property and Trust Law in Croatia by : Tatjana Josipovic

Download or read book Property and Trust Law in Croatia written by Tatjana Josipovic and published by Kluwer Law International B.V.. This book was released on 2022-12-20 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of property in Croatia deals with the issues related to rights and interests in all kinds of property and assets – immovable, movable, and personal property; how property rights are acquired; fiduciary mechanisms; and security considerations. Lawyers who handle transnational disputes and other matters concerning property will appreciate the explanation of specific terminology, application, and procedure. An introduction outlining the essential legal, cultural, and historical considerations affecting property is followed by a discussion of the various types of property. Further analysis describes how and to what extent legal subjects can have or obtain rights and interests in each type. The coverage includes tangible and intangible property, varying degrees of interest, and the various ways in which property is transferred, including the ramifications of appropriation, expropriation, and insolvency. Facts are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. The book includes ample references to doctrine and cases, as well as to relevant international treaties and conventions. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable time-saving tool for any practitioner faced with a property-related matter. Lawyers representing parties with interests in Croatia will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative property law.