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Author : James Kessler
Publisher :
ISBN 13 : 9781901614787
Total Pages : 5148 pages
Book Rating : 4.6/5 (147 download)
Download or read book Taxation of Non-residents and Foreign Domiciliaries, 2019-20 written by James Kessler and published by . This book was released on 2019 with total page 5148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael McGowan
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403537442
Total Pages : 414 pages
Book Rating : 4.4/5 (35 download)
Download or read book Classifying Entities and the Meaning of 'Tax Transparency' written by Michael McGowan and published by Kluwer Law International B.V.. This book was released on 2023-01-10 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and if so, what that means. While of great importance, the UK tax rules for classifying entities are notoriously vague, as is the UK meaning of ‘tax transparency’. This book breaks new ground by exploring these topics comprehensively, in a world which is well aware of the problems created by entity classification mismatches. In so doing, it addresses, with emphasis on UK tax law, issues such as: the meaning of a ‘partnership’ and a ‘trust’; what is meant and is not meant by ‘tax transparency’, across a range of taxes and situations; how tax treaties have dealt with entity classification questions and related ‘transparency’ issues; how entity classification questions are impacted by EU law; and how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance. The book compares in detail the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is party to loans or derivative contracts, or owns intangible assets. Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This book unlocks those questions for both academics and practitioners.
Author : James Kessler KC
Publisher : Bloomsbury Publishing
ISBN 13 : 1526507994
Total Pages : 842 pages
Book Rating : 4.5/5 (265 download)
Download or read book Drafting Trusts and Will Trusts in Northern Ireland written by James Kessler KC and published by Bloomsbury Publishing. This book was released on 2020-08-13 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legal, tax and accountancy practitioners will find this accessible book truly indispensable. It supplies the tools and instructions that will help you build watertight trusts and will trusts in Northern Ireland. This superb book allows you to draft crisp, accurate legally binding trusts and will trusts with the minimum of research. Benefit from: - The practical precedents - use these to create accurate trusts and will trusts time after time; - The latest legislation - everything you need to know on Northern Ireland law and tax law; - All you need to know on trustees - the role and responsibilities, plus how to appoint somebody; - Key financial advice on stamp duty transactions; - A vast amount of knowledge and experience from two leading experts in this field. The main legislative change since the last edition published in 2013 has been the introduction of the complex residence nil rate band which will be covered comprehensively. Practitioners who have little involvement with inter vivos trusts will find this book invaluable for the will drafting chapters. Another important legislative change since the publication of the last edition is the Charities Act (NI) 2013 which clarified the public benefit test and which is also covered in detail in this new edition.
Author :
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (3 download)
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gerald Mowles
Publisher : Pearson UK
ISBN 13 : 1292098805
Total Pages : 797 pages
Book Rating : 4.2/5 (92 download)
Download or read book Zurich Tax Handbook 2015-16 written by Gerald Mowles and published by Pearson UK. This book was released on 2015-09-24 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: ‘The Zurich Tax Handbook should be on the bookshelf of every independent financial adviser, as well as many higher rate tax payers.’ Pensions World The Zurich Tax Handbook 2015–16 is your annual authoritative guide to the UK tax system and how it may affect you or your clients. It explains the key aspects of taxation, providing worked examples, checklists, definitions and tax-saving hints. This edition includes full information from the 2014 Autumn Statement, the March 2015 Budget, the July 2015 Budget and the Finance Act 2015. Key features include: A digest at the beginning of the book which summarises the main tax changes for 2015–16 Over 120 key ‘tax notes’ to help save you money Detailed advice on how to reduce tax liabilities for yourself and your clients Comprehensive information on tax allowances and thresholds Guidance on how to complete tax returns on time and without penalties Gerald A. Mowles is the founder of BBL (UK) Services LLP – London. He is a US and UK tax accountant with over two decades of experience in dealing with high net worth individuals and their tax affairs. Tony Foreman is an Associate with BBL. He is a Fellow of the Chartered Institute of Taxation and has specialised in tax planning since 1975.
Author : Peter Harris
Publisher : Cambridge University Press
ISBN 13 : 9780521853118
Total Pages : 520 pages
Book Rating : 4.8/5 (531 download)
Download or read book International Commercial Tax written by Peter Harris and published by Cambridge University Press. This book was released on 2010-07-22 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Author : Glen Loutzenhiser
Publisher : Bloomsbury Publishing
ISBN 13 : 1509929118
Total Pages : 574 pages
Book Rating : 4.5/5 (99 download)
Download or read book The Dynamics of Taxation written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2020-10-15 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.
Author : Birke Häcker
Publisher : Bloomsbury Publishing
ISBN 13 : 1782256296
Total Pages : 315 pages
Book Rating : 4.7/5 (822 download)
Download or read book Current Issues in Succession Law written by Birke Häcker and published by Bloomsbury Publishing. This book was released on 2016-07-28 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: While continental and comparative lawyers have recently rediscovered succession law as an area of immense practical importance deserving greater academic attention, it is still a neglected field in England. This book aims to reinvigorate the English debate. It brings together contributions by leading academics and practitioners engaging with topical issues as well as questions of fundamental importance in succession law and estate planning. The book will be of interest to both academics and practitioners working in the field, and to non-English comparative lawyers.
Author : National Academies of Sciences, Engineering, and Medicine
Publisher : National Academies Press
ISBN 13 : 0309483980
Total Pages : 619 pages
Book Rating : 4.3/5 (94 download)
Download or read book A Roadmap to Reducing Child Poverty written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2019-09-16 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: The strengths and abilities children develop from infancy through adolescence are crucial for their physical, emotional, and cognitive growth, which in turn help them to achieve success in school and to become responsible, economically self-sufficient, and healthy adults. Capable, responsible, and healthy adults are clearly the foundation of a well-functioning and prosperous society, yet America's future is not as secure as it could be because millions of American children live in families with incomes below the poverty line. A wealth of evidence suggests that a lack of adequate economic resources for families with children compromises these children's ability to grow and achieve adult success, hurting them and the broader society. A Roadmap to Reducing Child Poverty reviews the research on linkages between child poverty and child well-being, and analyzes the poverty-reducing effects of major assistance programs directed at children and families. This report also provides policy and program recommendations for reducing the number of children living in poverty in the United States by half within 10 years.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264338462
Total Pages : 125 pages
Book Rating : 4.2/5 (643 download)
Download or read book Tax Policy Reforms 2020 OECD and Selected Partner Economies written by OECD and published by OECD Publishing. This book was released on 2020-09-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Author : Emma Chamberlain
Publisher :
ISBN 13 : 9780414043350
Total Pages : 1679 pages
Book Rating : 4.0/5 (433 download)
Download or read book Trust Taxation written by Emma Chamberlain and published by . This book was released on 2011 with total page 1679 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.
Download or read book Foreign Investment in U.S. Real Property written by and published by . This book was released on 1992 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Phil Thornton
Publisher : Kogan Page Publishers
ISBN 13 : 1789665558
Total Pages : 297 pages
Book Rating : 4.7/5 (896 download)
Download or read book The Daily Telegraph Tax Guide 2020 written by Phil Thornton and published by Kogan Page Publishers. This book was released on 2020-05-03 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Daily Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for 2019/20. With advice on how to complete self-assessment tax returns and a number of tax saving tips, this book includes: ·Key changes from the Budget and Spring Statements ·Dealing effectively with HM Revenue & Customs ·Worked illustrations showing you how to complete your tax submission ·How living or working abroad affects the tax that you pay ·Tax saving tips which will help you save money ·Inheritance Tax and potentially exempt transfers Whether you are self-employed, work part time or full time, are unemployed or retired, if you pay tax, The Daily Telegraph Tax Guide is invaluable. It helps ensure that you are as tax efficient as possible, offering practical advice, timetables and examples that make the complex and challenging world of tax returns easier to understand.
Author : Gary R. Mullen
Publisher : Academic Press
ISBN 13 : 0080919693
Total Pages : 646 pages
Book Rating : 4.0/5 (89 download)
Download or read book Medical and Veterinary Entomology written by Gary R. Mullen and published by Academic Press. This book was released on 2009-04-22 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: Medical and Veterinary Entomology, Second Edition, has been fully updated and revised to provide the latest information on developments in entomology relating to public health and veterinary importance. Each chapter is structured with the student in mind, organized by the major headings of Taxonomy, Morphology, Life History, Behavior and Ecology, Public Health and Veterinary Importance, and Prevention and Control. This second edition includes separate chapters devoted to each of the taxonomic groups of insects and arachnids of medical or veterinary concern, including spiders, scorpions, mites, and ticks. Internationally recognized editors Mullen and Durden include extensive coverage of both medical and veterinary entomological importance. This book is designed for teaching and research faculty in medical and veterinary schools that provide a course in vector borne diseases and medical entomology; parasitologists, entomologists, and government scientists responsible for oversight and monitoring of insect vector borne diseases; and medical and veterinary school libraries and libraries at institutions with strong programs in entomology. Follows in the tradition of Herm's Medical and Veterinary Entomology The latest information on developments in entomology relating to public health and veterinary importance Two separate indexes for enhanced searchability: Taxonomic and Subject New to this edition: Three new chapters Morphological Adaptations of Parasitic Arthropods Forensic Entomology Molecular Tools in Medical and Veterinary Entomology 1700 word glossary Appendix of Arthropod-Related Viruses of Medical-Veterinary Importance Numerous new full-color images, illustrations and maps throughout
Author : James Kessler
Publisher :
ISBN 13 : 9781901614688
Total Pages : 4416 pages
Book Rating : 4.6/5 (146 download)
Download or read book Taxation of non-residents and foreign domiciliaries : 2016-2017 written by James Kessler and published by . This book was released on 2016 with total page 4416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the taxation of foreign domiciliaries, the taxation of non-residents on UK assets and taxation of UK residents on foreign assets. The book states the law as at 1 October 2016. The chapters include the following topics: foreign domicile (tax policy and reforms); public debate on tax avoidance; domicile; residence of individuals; residence of trustees; treaty-residence; year of arrival and departure; exit taxes; temporary non-residence; remittance basis; meaning of remittance; remittance reliefs; mixed funds; income sources and categorization; trading income; entertainers and sportspeople; property income; deduction of interest from property income; interest income; exempt interest of non-residents; dividend income; royalty income; employment income; PAYE; employment income: DT relief; pension and annuity income; discretionary trusts: income tax; IIP trusts; settlor-interested trusts; transfer of assets abroad (transferors, non-transferors, double taxation issues, motive defence); life policies and contracts; offshore funds; offshore income gains; income from offshore funds; accrued income profits; deeply discounted securities; unit trusts; intermediated securities; partnerships; non-residents income tax relief; collection of tax from UK representatives; investment manager exemptions; loans from non-resident companies; rates of tax; personal allowances; national insurance contributions; capital gains of UK residents; gains of non-resident settlor-interested trusts: s.86; capital payments from non-resident trusts: s.87; borrowing by non-resident trusts: Sch 4B; gains of non-resident companies; capital losses; foreign currency issues; exchange control; double taxation agreements; foreign tax credit relief; EU law and UK taxation; deemed domicile for IHT; excluded property for IHT; reservation of benefit; IHT consequences of transfers between trusts; IHT deduction for debts; IHT planning before and after a change of domicile; IHT on death: wills and IOVs; double inheritance taxation; IHT DTAs: India, Pakistan, Italy, France, USA, Switzerland; foreign IHT credit relief; UK domiciliary married to foreign domiciliary; residential property of non-resdients: NRCGT; family home and its chattels; corporate residential property; pre-owned assets; joint accounts; estates of deceased persons (CGT, income tax); who is the settlor; trusts with two or more settlors; situs of assets for IHT; situs of assets for CGT; foreign entities; control connected close and related expressions; permanent establishment and branch/agency; disclosure and compliance; Swiss Tax Agreement (clearance facility, withholding tax); disclosure of information by Swiss authorities; criminal law and professional conduct.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264068872
Total Pages : 112 pages
Book Rating : 4.2/5 (64 download)
Download or read book Engaging with High Net Worth Individuals on Tax Compliance written by OECD and published by OECD Publishing. This book was released on 2009-09-09 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Author : Great Britain. Treasury
Publisher : Stationery Office
ISBN 13 : 9780115601071
Total Pages : 114 pages
Book Rating : 4.6/5 (1 download)
Download or read book The Green Book written by Great Britain. Treasury and published by Stationery Office. This book was released on 2003 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition incorporates revised guidance from H.M Treasury which is designed to promote efficient policy development and resource allocation across government through the use of a thorough, long-term and analytically robust approach to the appraisal and evaluation of public service projects before significant funds are committed. It is the first edition to have been aided by a consultation process in order to ensure the guidance is clearer and more closely tailored to suit the needs of users.
