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Author : Stephen A. Lind
Publisher : West Publishing Company
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.F/5 ( download)
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen A. Lind and published by West Publishing Company. This book was released on 1997 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen A. Lind
Publisher : West Publishing Company
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.F/5 ( download)
Download or read book Fundamentals of Corporate Taxation written by Stephen A. Lind and published by West Publishing Company. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen Schwarz
Publisher : Foundation Press
ISBN 13 : 9781609300654
Total Pages : 0 pages
Book Rating : 4.3/5 (6 download)
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen Schwarz and published by Foundation Press. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of this comprehensive casebook teaches the fundamentals of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials. Highlights cover all significant developments since the last edition, including: The impact of changing tax rates Final and proposed regulations under Subchapters C and K Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions Codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning A fresh perspective on choice of entity and an update on the "carried interest" controversy
Author :
Publisher :
ISBN 13 :
Total Pages : 826 pages
Book Rating : 4.F/5 ( download)
Download or read book Fundamentals of Corporate Taxation written by and published by . This book was released on 2005 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.
Author : Stephen A. Lind
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.F/5 ( download)
Download or read book Fundamentals of Partnership Taxation written by Stephen A. Lind and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ulrich Schreiber
Publisher : Springer Science & Business Media
ISBN 13 : 3642363067
Total Pages : 179 pages
Book Rating : 4.6/5 (423 download)
Download or read book International Company Taxation written by Ulrich Schreiber and published by Springer Science & Business Media. This book was released on 2013-01-30 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
Author : William D. Popkin
Publisher : Debolsillo
ISBN 13 :
Total Pages : 776 pages
Book Rating : 4.F/5 ( download)
Download or read book Introduction to Taxation written by William D. Popkin and published by Debolsillo. This book was released on 2008 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Annette Nellen
Publisher :
ISBN 13 :
Total Pages : 728 pages
Book Rating : 4.4/5 (91 download)
Download or read book Tax Aspects of Business Transactions written by Annette Nellen and published by . This book was released on 1999 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on understand tax concepts rather than on memorization of detailed tax rules. Instead of focusing solely on the individual taxpayer, this book covers a wide range of tax concepts -- including a broad introduction to various types of tax entities and an emphasis on the relationship between financial and tax accounting. Stresses the importance of tax rules and concepts to financial accounting showing the role of taxes in the business decision-making process.
Author : Juliana Swaney
Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.4/5 (55 download)
Download or read book The Fundamentals Of Business Taxation written by Juliana Swaney and published by . This book was released on 2021-08-12 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Filing business-related taxes can often be a time-consuming and complicated process, especially for new entrepreneurs. Small business owners need a good understanding of the federal, state, and local taxes required to file. The types of taxes can range from income, employment, excise, and sales. In thorough detail, you will be acquainted with the workings of the IRS, different types of business partnerships, and how proper tax planning ensures efficient business proceedings. This book will help you achieve your business goals while staying on top of small business taxing problems. ●Maximize Business Deductions ●Avoid Problems with the IRS ●Maintain Proper Tax Records This book makes it easy to understand business taxation, fulfills tax duties with efficiency, and discover tax reduction strategies to grow your profits and expand as a small business enterprise.
Author : Vern Krishna
Publisher : Carswell Legal Publications
ISBN 13 : 9780459390808
Total Pages : 1272 pages
Book Rating : 4.3/5 (98 download)
Download or read book The Fundamentals of Canadian Income Tax written by Vern Krishna and published by Carswell Legal Publications. This book was released on 1986-01-01 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen Schwarz
Publisher : West Academic Publishing
ISBN 13 : 9781642428933
Total Pages : 402 pages
Book Rating : 4.4/5 (289 download)
Download or read book Black Letter Outline on Corporate Taxation written by Stephen Schwarz and published by West Academic Publishing. This book was released on 2019-08-05 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Author : Andreas Waltrich
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041168389
Total Pages : 362 pages
Book Rating : 4.0/5 (411 download)
Download or read book Cross-Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
Author : Robert L. Williams
Publisher : Kluwer Law International
ISBN 13 : 9789041149480
Total Pages : 0 pages
Book Rating : 4.1/5 (494 download)
Download or read book Fundamentals of Permanent Establishments written by Robert L. Williams and published by Kluwer Law International. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and dependent agency types of PE, as well as the exceptions for independent agents, permitted ancillary activities, and parent-subsidiary relationships. It provides commentary on applicable rules and discusses regulations and case law from multiple jurisdictions. This new edition has entirely new chapters on e-commerce, supply chain and contract manufacturing structures and service PEs; updates of model treaty changes and PE rulings globally; and features implications of new developments in mineral extraction, real estate leasing and construction management. The book identifies key PE rulings not only in OECD countries, but also in the emerging BRIC countries.
Author : Isabelle Richelle
Publisher : Springer
ISBN 13 : 3662530554
Total Pages : 283 pages
Book Rating : 4.6/5 (625 download)
Download or read book State Aid Law and Business Taxation written by Isabelle Richelle and published by Springer. This book was released on 2016-10-18 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
Author : John A. Miller
Publisher :
ISBN 13 :
Total Pages : 640 pages
Book Rating : 4.F/5 ( download)
Download or read book The Fundamentals of Federal Taxation written by John A. Miller and published by . This book was released on 2010 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.
Author : John Prebble
Publisher :
ISBN 13 : 9780947486211
Total Pages : 462 pages
Book Rating : 4.4/5 (862 download)
Download or read book Fundamentals of Income Taxation written by John Prebble and published by . This book was released on 2018 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses. Split into six distinct parts, Fundamentals of Income Taxation covers: Essentials of income tax and its administration; The characteristics of income; Treatment of income in the tax regime; Distinguishing capital/revenue and taxable/non-taxable; Deductions; and Tax avoidance concepts, legislation, and historic and contemporary approaches"--Back cover.
Author : Stephen J. Skripak
Publisher :
ISBN 13 : 9780997920116
Total Pages : 442 pages
Book Rating : 4.9/5 (21 download)
Download or read book Fundamentals of Business (black and White) written by Stephen J. Skripak and published by . This book was released on 2016-07-29 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: (Black & White version) Fundamentals of Business was created for Virginia Tech's MGT 1104 Foundations of Business through a collaboration between the Pamplin College of Business and Virginia Tech Libraries. This book is freely available at: http://hdl.handle.net/10919/70961 It is licensed with a Creative Commons-NonCommercial ShareAlike 3.0 license.
