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Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.3/5 ( download)
Download or read book Law Books Published written by and published by . This book was released on 2001 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 586 pages
Book Rating : 4.3/5 ( download)
Download or read book Taxation written by and published by . This book was released on 2002 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Snape
Publisher : Bloomsbury Publishing
ISBN 13 : 1847318711
Total Pages : 206 pages
Book Rating : 4.8/5 (473 download)
Download or read book The Political Economy of Corporation Tax written by John Snape and published by Bloomsbury Publishing. This book was released on 2011-12-09 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.
Author : 布卢姆斯伯里出版公司
Publisher : 中信出版社
ISBN 13 : 9787800736599
Total Pages : 2176 pages
Book Rating : 4.7/5 (365 download)
Download or read book Business written by 布卢姆斯伯里出版公司 and published by 中信出版社. This book was released on 2003 with total page 2176 pages. Available in PDF, EPUB and Kindle. Book excerpt: 责任者取自版权页。
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041159835
Total Pages : 417 pages
Book Rating : 4.0/5 (411 download)
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 1445393190
Total Pages : 405 pages
Book Rating : 4.4/5 (453 download)
Download or read book CTA - Application and Interaction (FA2012) Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
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ISBN 13 :
Total Pages : 1430 pages
Book Rating : 4.4/5 (91 download)
Download or read book Accountancy written by and published by . This book was released on 1985-07 with total page 1430 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Arthur James Wells
Publisher :
ISBN 13 :
Total Pages : 2142 pages
Book Rating : 4.3/5 (91 download)
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 2005 with total page 2142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Pester
Publisher : Elsevier
ISBN 13 : 1780630581
Total Pages : 308 pages
Book Rating : 4.7/5 (86 download)
Download or read book Finding Legal Information written by David Pester and published by Elsevier. This book was released on 2003-09-30 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the vast amount of legal information available, it is sometimes very difficult - and certainly very time consuming - to know where to start looking for the specific information you require. This book, covering the most up-to-date information sources (printed and electronic), helps guide the reader towards the information they need. It is an accessible and easy-to-use directory of legal information sources for librarians, lawyers, students and anyone needing legal information. The book covers mainly British and European Union law and includes general material and the main subject areas, including online and internet sources. It also lists reference material, such as legal dictionaries and directories. The book is essentially a directory of information sources, with publishing details (including ISBN), and short comments where useful. Electronic sources are mentioned where relevant, with details of scope and any limitations of coverage. - Comprehensive and up-to-date (covering electronic sources and important legal developments, including civil procedure and human rights) - Covers the massive expansion of information on the web and online services - Based on the author's considerable experience – thus, he has gained a detailed and wide ranging understanding and appreciation of users' needs and areas of interest
Author : Raffaele Russo
Publisher : IBFD
ISBN 13 : 907607884X
Total Pages : 488 pages
Book Rating : 4.0/5 (76 download)
Download or read book The Attribution of Profits to Permanent Establishments written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016
Author : Chris f Agar
Publisher : Elsevier
ISBN 13 : 0080476384
Total Pages : 444 pages
Book Rating : 4.0/5 (84 download)
Download or read book Capital Investment & Financing written by Chris f Agar and published by Elsevier. This book was released on 2005-05-06 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: The requirement to maximise value for shareholders is at the core of any corporate investment or financing decision. The intrinsic value of proposed investments should be assessed before deciding how much capital to allocate; the benefits and risks associated with each available source of finance should be considered when capital is being raised; and capital, and any associated financial risks, should be managed in a way that continues to maximise value. At every stage, an analysis should be carried out to ensure the decision is optimal for shareholders and other capital providers.This book provides practical guidance on the application of financial evaluation techniques and methods (mainly covered in Appendices), as well as comprehensive coverage of traditional corporate finance topics, discussed in the context of capital investment, raising and management and financial risk management (using derivatives). Models, formulae and other quantitative techniques are illustrated in over 100 examples (using only basic mathematics). Topics discussed include the following:* business appraisal using financial ratios* corporate valuation (mainly discounted cash flow and real options)*investment appraisal techniques* acquisition structuring and evaluation* the nature of loans and loan agreements* features and pricing of bonds (straight and convertible)* leasing (including leveraged leasing)* equity raising (Initial Public Offerings)* long and short term capital management* basic pricing of derivatives (forwards, futures, options, swaps)* interest rate and currency risk management using derivativesCapital Investment & Financing provides a comprehensive, in-depth coverage of concepts, methods and techniques involved when evaluating acquisitions and other investments, assessing financing opportunities, and managing capital. The core chapters provide practical guidance on key corporate finance topics; the Appendices contain more quantitative material, focusing on pricing techniques. Examples are used throughout, and an integrated case study (fictional) in the final Appendix uses many of the techniques discussed.*Discusses all key areas of corporate investing and financing, focusing on key financial issues *Concise, thorough and technical, it enables to reader to acquire knowledge effectively *Can be used in everyday analysis and decision making
Author : Malcolm James Finney
Publisher : John Wiley & Sons
ISBN 13 : 0470742313
Total Pages : 588 pages
Book Rating : 4.4/5 (77 download)
Download or read book Wealth Management Planning written by Malcolm James Finney and published by John Wiley & Sons. This book was released on 2010-04-01 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth Management Planning addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax. It is aimed at those involved in providing advice in the field of wealth management planning including solicitors, accountants, financial planners, private bankers, trustees, students of tax and law and the layman seeking in depth knowledge. The recent Finance Acts 2006 and 2008, in particular, have modified significantly the tax rules in key areas applicable to wealth management planning. These new tax rules are all addressed in detail in this book and include the pre and post Finance Act 2006 inheritance tax treatment of trusts; the new post Finance Act 2008 residence rules; and the new Finance Act 2008 rules applicable to non-domiciled individuals and the tax treatment of off shore trusts. In view of the increasingly international nature of wealth management planning the book attempts to place the UK tax rules in an international context addressing such issues as: the role of wills in the international arena; the implications of the EU; the suitability of off shore financial centres; and the role and use of double taxation agreements. Appendices bring together useful material produced by HMRC and a detailed bibliography for the interested reader is also included. “ This book gives comprehensive coverage to the complicated subject of taxation for Financial Planners. It will be very valuable to all those Financial Planners who wish to extend their learning and reference and desire to meet the needs of clients”. NICK CANN, CHIEF EXECUTIVE OF THE INSTITUTE OF FINANCIAL PLANNING. “ In this book, Malcolm Finney presents a comprehensive summary of the UK tax rules in straightforward language and with many practical examples. It is a notable achievement to put incomprehensible tax legislation into such readily understandable terms; anyone advising on wealth management will find this to be an invaluable guide to the subject”. MALCOLM GUNN, CONSULTANT, SQUIRE, SANDERS & DEMPSEY “ The author demonstrates considerable skill in explaining complicated tax rules in a manner that makes them easy to assimilate and understand. The book contains Chapter summaries, useful Appendices and numerous worked examples, which provide a very clear, helpful explanation of some difficult tax rules. The book’s contents cover wide areas of the tax system, and yet provide sufficient technical depth to be a valuable point of reference for those involved in wealth management and financial planning”. MARK McLAUGHLIN, MARK McLAUGHLIN ASSOCIATES, MANAGING EDITOR OF TAXATIONWEB “ A valuable new text explaining the tax treatment applicable to financial planning products and strategies for UK domiciled persons (UK resident or expats) and non domiciled UK residents. This book will be of interest to a wide readership ranging from students of law and tax, the interested layman seeking in depth knowledge and professionals including solicitors, accountants, financial planners, private bankers and trustees. Malcolm is to be commended on distilling a vast amount of detailed material into a logical and well ordered framework”. ANDREW PENNEY, MANAGING DIRECTOR, ROTHSCHILD TRUST CORPORATION LTD “ Malcolm Finney’s book is stimulating, innovative and refreshingly practical. Anyone wanting either a high-level understanding of tax principles involved in wealth management or a deeper insight should read this book”. JACOB RIGG, HEAD OF POLICY, SOCIETY OF TRUST AND ESTATE PRACTITIONERS, ST
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403524057
Total Pages : 519 pages
Book Rating : 4.4/5 (35 download)
Download or read book Taxation of Derivatives and Cryptoassets written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
Author :
Publisher :
ISBN 13 :
Total Pages : 448 pages
Book Rating : 4.3/5 (91 download)
Download or read book Directory of Companies Required to File Annual Reports with the Securities and Exchange Commission Under the Securites Exchange Act of 1934, Alphabetically and by Industry Groups written by and published by . This book was released on 1980 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Tiley
Publisher : Bloomsbury Publishing
ISBN 13 : 1782250395
Total Pages : 532 pages
Book Rating : 4.7/5 (822 download)
Download or read book Advanced Topics in Revenue Law written by John Tiley and published by Bloomsbury Publishing. This book was released on 2013-01-07 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.
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Publisher :
ISBN 13 :
Total Pages : 172 pages
Book Rating : 4.F/5 ( download)
Download or read book Serials in the British Library written by and published by . This book was released on 2008 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Elizabeth E. Tolley
Publisher : John Wiley & Sons
ISBN 13 : 1118834674
Total Pages : 484 pages
Book Rating : 4.1/5 (188 download)
Download or read book Qualitative Methods in Public Health written by Elizabeth E. Tolley and published by John Wiley & Sons. This book was released on 2016-03-24 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Qualitative Methods in Public Health: A Field Guide for Applied Research, 2nd Edition provides a practical orientation to conducting effective qualitative research in the public health sphere. With thorough examination and simple explanations, this book guides you through the logic and workflow of qualitative approaches, with step-by-step guidance on every phase of the research. Students learn how to identify and make use of theoretical frameworks to guide your study, design the study to answer specific questions, and achieve their research goals. Data collection, analysis, and interpretation are given close attention as the backbone of a successful study, and expert insight on reporting and dissemination helps you get your work noticed. This second edition features new examples from global health, including case studies specifically illustrating study design, web and mobile technologies, mixed methods, and new innovations in information dissemination. Pedagogical tools have been added to help enhance your understanding of research design and implementation, and extensive appendices show you how these concepts work in practice. Qualitative research is a powerful tool for public health, but it's very easy to get it wrong. Careful study design and data management are critical, and it's important to resist drawing conclusions that the data cannot support. This book shows you how to conduct high-quality qualitative research that stands up to review.
