Taxation History, Theory, Law and Administration

Download Taxation History, Theory, Law and Administration PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

DOWNLOAD NOW!


Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

The Income Tax Law of India

Download The Income Tax Law of India PDF Online Free

Author :
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781517014629
Total Pages : 272 pages
Book Rating : 4.0/5 (146 download)

DOWNLOAD NOW!


Book Synopsis The Income Tax Law of India by : Shubham Sinha

Download or read book The Income Tax Law of India written by Shubham Sinha and published by Createspace Independent Publishing Platform. This book was released on 2015-11-04 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is BARE ACT of Indian Law on Income Tax within Indian territories. It is the hardcore set of rules as exactly provided by Indian government authorities.The Income-tax Act, 1961 is the charging Statute of Income Tax in India. It provides for levy, administration, collection and recovery of Income Tax. Recently the Government of India has brought out a draft statute called the "Direct Taxes Code" intended to replace the Income Tax Act,1961 and the Wealth Tax Act, 1956. Public Commentary has been called for the Draft Bill. The redrafted bill is supposed to be made public soon. 1) Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which-(a) is received or is deemed to be received in India in such year by or on behalf of such person ; or(b) accrues or arises or is deemed to accrue or arise to him in India during such year ; or(c) accrues or arises to him outside India during such year :Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6) of section 6, the income which accrues or arises to him outside India shall not be so included unless it is derived from a business controlled in or a profession set up in India.(2) Subject to the provisions of this Act, the total income of any previous year of a person who is a non-resident includes all income from whatever source derived which-(a) is received or is deemed to be received in India in such year by or on behalf of such person ; or(b) accrues or arises or is deemed to accrue or arise to him in India during such year.Explanation 1.-Income accruing or arising outside India shall not be deemed to be received in India within the meaning of this section by reason only of the fact that it is taken into account in a balance sheet prepared in India.Explanation 2.-For the removal of doubts, it is hereby declared that income which has been included in the total income of a person on the basis that it has accrued or arisen or is deemed to have accrued or arisen to him shall not again be so included on the basis that it is received or deemed to be received by him in

Your Federal Income Tax for Individuals

Download Your Federal Income Tax for Individuals PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 234 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Your Federal Income Tax for Individuals by : United States. Internal Revenue Service

Download or read book Your Federal Income Tax for Individuals written by United States. Internal Revenue Service and published by . This book was released on 1986 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Code

Download United States Code PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1506 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!


Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Rules on the Income Tax Act of the Kingdom of Bhutan, 2001

Download Rules on the Income Tax Act of the Kingdom of Bhutan, 2001 PDF Online Free

Author :
Publisher :
ISBN 13 : 9789993660644
Total Pages : 105 pages
Book Rating : 4.6/5 (66 download)

DOWNLOAD NOW!


Book Synopsis Rules on the Income Tax Act of the Kingdom of Bhutan, 2001 by : Bhutan

Download or read book Rules on the Income Tax Act of the Kingdom of Bhutan, 2001 written by Bhutan and published by . This book was released on 2005 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Kautilya's Arthashastra

Download Kautilya's Arthashastra PDF Online Free

Author :
Publisher : Jaico Publishing House
ISBN 13 : 8184950292
Total Pages : 206 pages
Book Rating : 4.1/5 (849 download)

DOWNLOAD NOW!


Book Synopsis Kautilya's Arthashastra by : Kau?alya

Download or read book Kautilya's Arthashastra written by Kau?alya and published by Jaico Publishing House. This book was released on 2009-01-01 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kautilya, also known as Chanakya, is India s most illustrious political economist of all time. He regarded economic activity as the driving force behind the functioning of any political dispensation. In fact, he went to the extent of saying that revenue should take priority over the army because sustaining the army was possible out of a well-managed revenue system.Kautilya advocated limiting the taxation power of the State, having low rates of taxation, maintaining a gradual increase in taxation and most importantly devising a tax structure that ensured compliance. He strongly encouraged foreign trade, basing it on the premise that for a successful trade contract to be established, it had to be beneficial to all. He emphasised State control and investment in land, water and mining. Kautilya was a true statesman who bridged the gap between experience and vision. For Kautilya, good governance was paramount. He suggested built-in checks and balances in systems and procedures for the containment of malpractices. Many postulates of Kautilya s philosophy of political economy are applicable to contemporary times.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS

Download OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264293086
Total Pages : 218 pages
Book Rating : 4.2/5 (642 download)

DOWNLOAD NOW!


Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.

The Charitable and Religious Trusts Act, 1920 (14 of 1920)

Download The Charitable and Religious Trusts Act, 1920 (14 of 1920) PDF Online Free

Author :
Publisher : Universal Law Publishing
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4./5 ( download)

DOWNLOAD NOW!


Book Synopsis The Charitable and Religious Trusts Act, 1920 (14 of 1920) by : Prahlad C. Divanji

Download or read book The Charitable and Religious Trusts Act, 1920 (14 of 1920) written by Prahlad C. Divanji and published by Universal Law Publishing. This book was released on 1923 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax Law & Practice by Dr. R. K. Jain

Download Income Tax Law & Practice by Dr. R. K. Jain PDF Online Free

Author :
Publisher : SBPD Publications
ISBN 13 : 9381865841
Total Pages : 717 pages
Book Rating : 4.3/5 (818 download)

DOWNLOAD NOW!


Book Synopsis Income Tax Law & Practice by Dr. R. K. Jain by : Dr. R. K. Jain

Download or read book Income Tax Law & Practice by Dr. R. K. Jain written by Dr. R. K. Jain and published by SBPD Publications. This book was released on 2020-07-01 with total page 717 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10 . Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.

Problems and Solutions in Income Tax (including Short Questions) Assessment Year 2020-21

Download Problems and Solutions in Income Tax (including Short Questions) Assessment Year 2020-21 PDF Online Free

Author :
Publisher : Sahitya Bhawan Publications
ISBN 13 : 9383866500
Total Pages : 515 pages
Book Rating : 4.3/5 (838 download)

DOWNLOAD NOW!


Book Synopsis Problems and Solutions in Income Tax (including Short Questions) Assessment Year 2020-21 by : Dr. H. C. Mehrotra, Dr. S. P. Goyal

Download or read book Problems and Solutions in Income Tax (including Short Questions) Assessment Year 2020-21 written by Dr. H. C. Mehrotra, Dr. S. P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 515 pages. Available in PDF, EPUB and Kindle. Book excerpt: The salient features of the present edition are: All the Problems and Solutions have been thoroughly revised in the light of up-to-date amendments in Income tax Law and Rules for Assessment Year 2020-21. Almost all numerical questions given at the end of the chapters of the authors’ other publications on Income-tax (viz., Income-tax Law and Accounts, Aaykar Vidhan evam Lekhe, Law and Practice of Income-tax) have been solved in this book and the number printed within brackets at the end of the questions in other publications is the problem number of this book. The selection and sequence of the questions are well planned and systematic so as to cover all ticklish points within a reasonable number of questions. Wherever needed, detailed explanatory notes have been given at the end of solutions. Candidates preparing for C.A., Company Secretaries, Cost and Works Accountants, and Income-tax Departmental Examinations, will, particularly, find the book very useful. It will also be useful for candidates preparing for B.Com. and M.Com. Examinations of various Indian Universities.

Kanga & Palkhivala's the Law and Practice of Income Tax

Download Kanga & Palkhivala's the Law and Practice of Income Tax PDF Online Free

Author :
Publisher :
ISBN 13 : 9789389991178
Total Pages : pages
Book Rating : 4.9/5 (911 download)

DOWNLOAD NOW!


Book Synopsis Kanga & Palkhivala's the Law and Practice of Income Tax by :

Download or read book Kanga & Palkhivala's the Law and Practice of Income Tax written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Source Versus Residence

Download Source Versus Residence PDF Online Free

Author :
Publisher :
ISBN 13 : 9789041127631
Total Pages : 0 pages
Book Rating : 4.1/5 (276 download)

DOWNLOAD NOW!


Book Synopsis Source Versus Residence by : Michael Lang

Download or read book Source Versus Residence written by Michael Lang and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.

Tax Sparing

Download Tax Sparing PDF Online Free

Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Tax Sparing by : Organisation for Economic Co-operation and Development

Download or read book Tax Sparing written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 1998 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.

The Indian Law Reports

Download The Indian Law Reports PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1008 pages
Book Rating : 4.:/5 (47 download)

DOWNLOAD NOW!


Book Synopsis The Indian Law Reports by :

Download or read book The Indian Law Reports written by and published by . This book was released on 1925 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax

Download Income Tax PDF Online Free

Author :
Publisher : Pearson Education India
ISBN 13 : 9788131732281
Total Pages : 708 pages
Book Rating : 4.7/5 (322 download)

DOWNLOAD NOW!


Book Synopsis Income Tax by : B. B. Lal

Download or read book Income Tax written by B. B. Lal and published by Pearson Education India. This book was released on 2010 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Direct Taxes Ready Reckoner

Download Direct Taxes Ready Reckoner PDF Online Free

Author :
Publisher :
ISBN 13 : 9788171946020
Total Pages : 624 pages
Book Rating : 4.9/5 (46 download)

DOWNLOAD NOW!


Book Synopsis Direct Taxes Ready Reckoner by : Dr. V. K. Singhania

Download or read book Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and published by . This book was released on 2009-07-01 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Transfer Pricing

Download Transfer Pricing PDF Online Free

Author :
Publisher :
ISBN 13 : 9788195294534
Total Pages : 1013 pages
Book Rating : 4.2/5 (945 download)

DOWNLOAD NOW!


Book Synopsis Transfer Pricing by :

Download or read book Transfer Pricing written by and published by . This book was released on 2021 with total page 1013 pages. Available in PDF, EPUB and Kindle. Book excerpt: