Download or read book GAARs a Key Element of Tax Systems in the Post BEPS Tax World written by Michael Lang and published by . This book was released on 2016 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt: General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.

Download or read book The South African Legal System and Its Background written by H. R. Hahlo and published by Gaunt. This book was released on 1968 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Meyerowitz on Income Tax 2003 2004 written by David Meyerowitz and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Law written by Beric J. Croome and published by Juta and Company Ltd. This book was released on 2013 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book History of Architectural Conservation written by Jukka Jokilehto and published by Routledge. This book was released on 2007-06-07 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: A History of Architectural Conservation expands knowledge about the conservation of ancient monuments, works of art and historic buildings. It includes the origins of the interest in conservation within the European context, and the development of the concepts from Antiquity and the Renaissance to the present day. Jokilehto illustrates how this development has influenced international collaboration in the protection and conservation of cultural heritage, and how it has formed the principal concepts and approach to conservation and restoration in today's multi-cultural society. This book is based on archival research of original documents and the study of key restoration examples in countries that have influenced the international conservation movement. Accessible and of great interest to students and the general public it includes conservation trends in Europe, the USA, India, Iran and Japan.

Download or read book Study into the Role of Tax Intermediaries written by OECD and published by OECD Publishing. This book was released on 2008-03-10 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

Download or read book Tax Simplification written by Chris Evans and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

Download or read book Income Tax Cases and Materials written by Trevor Emslie and published by . This book was released on 2012 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tackling tax avoidance written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2011-03-25 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)

Download or read book Double Taxation and the League of Nations written by Sunita Jogarajan and published by Cambridge University Press. This book was released on 2018-05-10 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.

Download or read book Silke on South African written by Costa Divaris and published by . This book was released on 1992-12-01 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book South African Concise Oxford Dictionary written by Rhodes University. Dictionary Unit for South African English and published by Oxford University Press, USA. This book was released on 2002 with total page 1400 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise dictionary for speakers of English, ideal for families, students and professionals. Based on the Concise Oxford Dictionary (10th ed) and adapted for local use at the Dictionary Unit for South African English, Rhodes University, it defines over 200,000 words and phrases, and is distinguished by clear language and design. It is a guide to everyday language, specialist technical, scientific, literary and historical vocabulary, and new words. The almost 2000 items from South African English make it a resource for understanding local culture and current affairs. Features include notes on language usage, a pronunciation guide to words that commonly cause uncertainty, notes on the origins of words, and a list of South African institutions and organizations and their abbreviations.

Download or read book The Airports Authority of India Act 1994 written by and published by Universal Law Publishing. This book was released on with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sham Transactions written by Edwin Simpson and published by OUP Oxford. This book was released on 2013-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first work to draw together the law on shams across the broad range of fields in which it occurs including tax, trusts, company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.

Download or read book Broomberg on Tax Strategy written by E. B. Broomberg and published by . This book was released on 2012 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Tax Law written by Annet Wanyana Oguttu and published by . This book was released on 2015 with total page 735 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax in South Africa written by Robert C. Williams and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: