The Artful Aussie Tax Dodger

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Publisher : BoD – Books on Demand
ISBN 13 : 383820994X
Total Pages : 397 pages
Book Rating : 4.8/5 (382 download)

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Book Synopsis The Artful Aussie Tax Dodger by : Lex Fullarton

Download or read book The Artful Aussie Tax Dodger written by Lex Fullarton and published by BoD – Books on Demand. This book was released on 2017-05-30 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Artful Aussie Tax Dodger Lex Fullarton studies the impact of 100 years of taxation legislation in Australia 1915–2016. He finds that despite the lessons of a century of actions and reactions of taxpayers and administrators little changes—despite entering a new century old habits are hard to break. At Federation on January 1, 1901, the Commonwealth of Australia was empowered to impose income tax on its citizens. However, it was not until September 3, 1915 that it began a century of ‘tax reform’ when its first Income Tax Assessment Act was introduced. For 100 years, driven by the winds of various political and social interests, Australia ‘reviewed and reformed’ its tax legislation. Fullarton studies that transformation. Fullarton’s examination considers the oldest of tax planning entities—the British Trust (‘received‘ in Australia at colonisation)—, the introduction of Australia’s ‘reformed‘ consumption tax—its VAT, referred to as Goods and Services Tax (GST) in Australia—, an analysis of tax avoidance schemes, and finally government taxation reform activities over the century. Fullarton notes that, just one year into a new century of taxation, the Australian Federal Government put forward a proposal to go forward to the past by repealing certain sections of the Income Tax Assessment Act and transferring Income Taxing powers back to the Australian States, a position which existed prior to 1936. This book looks at how Australia’s tax legislation was grounded, added to, avoided, and evolved, until it went ‘Back to the Future’. It is a collection of studies compiled from a rich mosaic of experience and research conducted over 20 years of involvement in taxation law in rural and remote Australia.

Artful Dodgers

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Publisher : Oxford University Press
ISBN 13 : 0199756740
Total Pages : 279 pages
Book Rating : 4.1/5 (997 download)

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Book Synopsis Artful Dodgers by : Marah Gubar

Download or read book Artful Dodgers written by Marah Gubar and published by Oxford University Press. This book was released on 2010 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this account of the golden age of children's fiction, Gubar redefines the phenomenon known as the 'cult of the child'. She looks at the works of Lewis Carroll, Frances Hodgson Burnett, and J.M. Barrie, contending that they reject the simplistic 'child of nature' paradigm in favour of one based on the child as an artful collaborator.

The Hidden Wealth of Nations

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Publisher : University of Chicago Press
ISBN 13 : 022624556X
Total Pages : 142 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Hidden Wealth of Nations by : Gabriel Zucman

Download or read book The Hidden Wealth of Nations written by Gabriel Zucman and published by University of Chicago Press. This book was released on 2015-09-22 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.

The Cheating of America

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Publisher : Harper Perennial
ISBN 13 : 9780060084318
Total Pages : 336 pages
Book Rating : 4.0/5 (843 download)

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Book Synopsis The Cheating of America by : Charles Lewis

Download or read book The Cheating of America written by Charles Lewis and published by Harper Perennial. This book was released on 2002-04-02 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charles Lewis, Bill Allison, and a team of researchers from the Center for Public Integrity -- an organization that the National Journal called "a watchdog in the corridors of power" -- investigated how millions of high-income adults and some major corporations cheat the government of billions through tax avoidance (legal), tax evasion (illegal), or tax "avoision" (catch me if you can). Now Lewis and his team provide explosive revelations about who cheats and how they do it, from offshore banks to foreign "tax havens." Case studies of the most brazen dodgers will have taxpayers seeing red in this eye-opening report that puts the IRS on notice. Sure to enlighten and outrage, The Cheating of America is a must -- read for every citizen.

Duty Free Art

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Publisher : Verso Books
ISBN 13 : 1786632462
Total Pages : 251 pages
Book Rating : 4.7/5 (866 download)

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Book Synopsis Duty Free Art by : Hito Steyerl

Download or read book Duty Free Art written by Hito Steyerl and published by Verso Books. This book was released on 2017-11-21 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the function of art in the era of digital globalization? How can one think of art institutions in an age defined by planetary civil war, growing inequality, and proprietary digital technology? The boundaries of such institutions have grown fuzzy. They extend from a region where the audience is pumped for tweets to a future of “neurocurating,” in which paintings surveil their audience via facial recognition and eye tracking to assess their popularity and to scan for suspicious activity. In Duty Free Art, filmmaker and writer Hito Steyerl wonders how we can appreciate, or even make art, in the present age. What can we do when arms manufacturers sponsor museums, and some of the world’s most valuable artworks are used as currency in a global futures market detached from productive work? Can we distinguish between information, fake news, and the digital white noise that bombards our everyday lives? Exploring subjects as diverse as video games, WikiLeaks files, the proliferation of freeports, and political actions, she exposes the paradoxes within globalization, political economies, visual culture, and the status of art production.

A Comparative Look at Regulation of Corporate Tax Avoidance

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Publisher : Springer Science & Business Media
ISBN 13 : 9400723423
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis A Comparative Look at Regulation of Corporate Tax Avoidance by : Karen B. Brown

Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

The Artful Dodger

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Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781973925897
Total Pages : 606 pages
Book Rating : 4.9/5 (258 download)

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Book Synopsis The Artful Dodger by : Dirk Langeveld

Download or read book The Artful Dodger written by Dirk Langeveld and published by Createspace Independent Publishing Platform. This book was released on 2018-08-05 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shortly after he was convicted of dodging the draft in World War I, Grover Cleveland Bergdoll asked the U.S. Army to temporarily release him from prison. He had buried a valuable cache of gold during the war, he claimed, and he wanted to recover it before someone else did. Bergdoll's subsequent escape would mark the start of a 20-year standoff with the American government. Although the case is largely forgotten today, Grover Cleveland Bergdoll was a household name for much of the early 20th century. He was the son of a wealthy German-American brewing family, an amateur race car driver, and a skilled aviator who trained with the Wright Brothers. After his draft evasion, he was captured at his stately mansion as his gun-toting mother tried to fend off the police. Bergdoll's escape overseas would prove to be a thorny issue in international politics. It resulted in a contentious investigation in Congress, where one witness was nearly shot by a representative. He was regularly pilloried by veterans' groups, and American servicemen twice tried to kidnap him. As Bergdoll's exile dragged on, he was left with a harsh choice: return to the country where he was a wanted man, or stay in Europe to face the perils of the Nazi dictatorship.

The Artful Tax Dodgers

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Author :
Publisher : Matador
ISBN 13 : 9781848764378
Total Pages : 348 pages
Book Rating : 4.7/5 (643 download)

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Book Synopsis The Artful Tax Dodgers by : John W. O'Sullivan

Download or read book The Artful Tax Dodgers written by John W. O'Sullivan and published by Matador. This book was released on 2010-09-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax dodging: more popular than football, more subtle than chess, and played by millions. Some know the rules of the game, a few have some idea of the tactics, but what do they know of their faceless opponents in the distant computer centres and Special Compliance offices?In this ‘partial, prejudiced and jaundiced overview’, a former Senior Inspector of Taxes presents a frank insider’s view of a working life in taxes. With humour, relevance and a refreshing minimum of technical jargon, he casts an ironic eye on the professional activities and private passions of Dobson, one of the ‘odious agents of the Income Tax’.Dobson’s investigations uncover the professional fouls, dirty tricks and shady practices of those for whom tax dodging means anything from modest evasion to criminal fraud: both illegal, of limited effectiveness, and with serious consequences if detected.Tax dodging by avoidance, however, is an entirely different ball game: legal and hugely rewarding, but expensive, so strictly for the rich. Euphemistically called ‘tax planning’ and provided by battalions of well-paid advisors – often former Inspectors – it employs every devious and dodgy device to further enrich the few at the expense of the vast majority. ‘All according to the rules. We’ve done nothing wrong,’ is the morally constipated response to any hint of criticism. A cry that in another context will be familiar to every reader.‘There ain’t no justice about taxes’, said Mr Justice Rowlett (or words to that effect) in his celebrated Cape Brandy Syndicate judgement: one legal opinion with which few would disagree after reading this book.

State and Local Taxation

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Publisher :
ISBN 13 :
Total Pages : 860 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis State and Local Taxation by :

Download or read book State and Local Taxation written by and published by . This book was released on 1908 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Trusts Law

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Publisher : Cambridge University Press
ISBN 13 : 9781139445283
Total Pages : 1110 pages
Book Rating : 4.4/5 (452 download)

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Book Synopsis Trusts Law by : Graham Moffat

Download or read book Trusts Law written by Graham Moffat and published by Cambridge University Press. This book was released on 2005-09-29 with total page 1110 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique contextual emphasis and authoritative commentary, Trusts Law: Text and Materials is a book that no serious undergraduate on trust law courses can afford to be without. The book is divided into four main parts: trusts and the preservation of family wealth; trusts and family breakdown; trusts and commerce; and trusts and non-profit activity. Within each of these parts, leading cases, statutes, and historical and research materials are placed alongside the narrative of the author's text to give emphasis both to general theories of trust concepts and to the practical operation of trusts. Attention is also given to important themes such as the developing relationship between trusts law and other areas of private law such as the Law of Restitution. This new edition takes account of all relevant judicial and legislative developments since the third edition, and expands discussion of key themes in current developments of the law.

The Routledge Companion to Tax Avoidance Research

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Publisher : Routledge
ISBN 13 : 1317377079
Total Pages : 676 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Routledge Companion to Tax Avoidance Research by : Nigar Hashimzade

Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Combating Tax Avoidance in the EU

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501421
Total Pages : 880 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid

Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

A Guide to the Anti-Tax Avoidance Directive

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 178990577X
Total Pages : 340 pages
Book Rating : 4.7/5 (899 download)

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Book Synopsis A Guide to the Anti-Tax Avoidance Directive by : Werner Haslehner

Download or read book A Guide to the Anti-Tax Avoidance Directive written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2020-06-26 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Corporate Tax Planning

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Publisher : Atlantic Publishers & Dist
ISBN 13 : 9788126909179
Total Pages : 384 pages
Book Rating : 4.9/5 (91 download)

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Book Synopsis Corporate Tax Planning by : Kaushal Kumar Agrawal

Download or read book Corporate Tax Planning written by Kaushal Kumar Agrawal and published by Atlantic Publishers & Dist. This book was released on 2007-12 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Primarily Written For The Students Of Commerce, The Present Book Is A Complete Study Of Tax Planning, Tax Procedures And Management, Wealth Tax, Value Added Tax And Service Tax. Upto The Fifth Edition The Book Was Entitled Direct Tax Planning And Management. Now It Is Entitled Corporate Tax Planning And Has 46 Chapters Divided Into Eleven Self-Contained Units Basics; Tax Planning Of Salary; Tax Holiday; Profits And Gains From Business Or Profession And Capital Gain; Corporate Tax In India; Financial Decisions; Setting Up Of New Business; Managerial Decisions; Tax Planning Others; Corporate Restructuring; And Non-Residents Taxation. The Book Comprehensively Covers The Latest Syllabus Prescribed By Most Of The Indian Universities. In Addition To The Detailed Explanation Of Each Of Its Topics, The Book Is Rich In Illustrations And Practice Exercises That Facilitate Easy Understanding And Quick Revision Of The Subject.The Book Will Undoubtedly Prove Useful To The Students Of B.Com., Cs (Final), Icwa (Final), M.Com., Mba, Mfc And Cfa. Besides Students, The General Readers Keen To Obtain Basic And In-Depth Knowledge Of Tax Planning Will Find This Book Highly Informative.

The Dynamics of Taxation

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509929118
Total Pages : 574 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis The Dynamics of Taxation by : Glen Loutzenhiser

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.

Sustainability in Art, Fashion and Wine

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Author :
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110783932
Total Pages : 334 pages
Book Rating : 4.1/5 (17 download)

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Book Synopsis Sustainability in Art, Fashion and Wine by : Annamma Joy

Download or read book Sustainability in Art, Fashion and Wine written by Annamma Joy and published by Walter de Gruyter GmbH & Co KG. This book was released on 2024-03-18 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: The art, fashion and wine industries are currently at various stages in their efforts to embrace and transition towards sustainability. While sustainability commitments are a necessary condition for progress, they are not sufficient. Instead, there is a need for sweeping transformative change that includes giving serious consideration to indigenous worldviews without recolonizing them. Sustainability in Art, Fashion and Wine includes findings from recent research and contributes to a new understanding of familiar concepts such as sustainability, (de)colonization and corporate responsibility in the art, fashion and wine industries by adopting critical lenses and incorporating them with innovative perspectives on circular business models and digitalization. It endeavors to present remedies for effectively combating climate change and promoting social good. While discussing specific issues such as sub-contracted labor, safe working conditions, living wages, environmental degradation, mismanaged waste, and more, the book argues that recognizing the significant role western colonization has played – and continues to play – in the developing world in our current conception of capitalism is itself unsustainable. To understand the true meaning of sustainability – to fully recognize the looming deadlines we face in combating the climate crisis and instituting sustainability as a new normal – the acceptance of a new conception of capitalism, one antithetical to colonization and exploitation, is required. Contributors to this book address these issues by applying a critical studies approach to their respective chapters, allowing the book to set out what real sustainability could and should look like in the art, fashion and wine industries.

Elements of International Income Taxation

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Author :
Publisher : Bruylant
ISBN 13 : 2802750542
Total Pages : 146 pages
Book Rating : 4.8/5 (27 download)

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Book Synopsis Elements of International Income Taxation by : Philippe Malherbe

Download or read book Elements of International Income Taxation written by Philippe Malherbe and published by Bruylant. This book was released on 2015-05-26 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.