Download or read book Canadian Tax Principles 2018 2019 Edition Volume 2 written by Clarence E. Byrd and published by . This book was released on 2018-08-23 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Principles Volume 2 written by Jerry Weygandt and published by John Wiley & Sons. This book was released on 2022-01-10 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Principles, 9th Canadian Edition empowers students to succeed by providing a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective. To develop a deeper understanding of course concepts, students work through high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. There are also a variety of hands-on activities that help students learn how to solve business problems, including running cases with real-world application, Analytics in Action problems, Data Analytics Insight features, and Excel templates. With Accounting Principles, your students will stay on track and be better prepared to connect the classroom to the real world. With Accounting Principles, your students will stay on track and be better prepared to connect the classroom to the real world.
Download or read book Byrd and Chen s Canadian Tax Principles 2010 2011 Edition written by Clarence Byrd and published by Prentice Hall. This book was released on 2010-08-31 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles, 2010-2011 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs. For your convenience, the text material is now presented in two separate volumes.
Download or read book The Routledge Handbook of Taxation and Philanthropy written by Henry Peter and published by Routledge. This book was released on 2021-12-24 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.
Download or read book Who Pays for Canada written by E.A. Heaman and published by McGill-Queen's Press - MQUP. This book was released on 2020-09-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Canadians can never not argue about taxes. From the Chinese head tax to the Panama Papers, from the National Policy to the Canada-United States-Mexico Agreement, tax grievances always inspire private resentments and public debates. But if resentment and debate persist, the terms of the debate have continually altered and adapted to reflect changing social, economic, and political conditions in Canada and the wider world. The centenary of income tax is the occasion for Canadian scholars to wrestle with past and present debates about tax equity, efficiency, and justice. Who Pays for Canada? explores the different ways governments can and should tax their peoples and evaluates how well Canada has done so. It brings together a diverse group of perspectives from academia - law, economics, political science, history, geography, philosophy, and accountancy - and from the wider world of activists and public servants. It asks how Canada compares to other countries and how other countries - especially the United States - influence Canadian tax policies. It also surveys internal tax tensions and politics, through the lenses of region and jurisdiction, as well as race, class, and gender. Reasoning from tax perplexities and reforms in the past and the present, it argues that fair taxation requires an informed populace and a democratically inclined public will. Above all, this book serves as a reminder that it is not only what counts as fair that is important, but how fairness is evaluated. Revealing how closely tax policy is tied to mainstream politics, human rights, and morality, Who Pays for Canada? represents new perspectives on a matter of tremendous national urgency.
Download or read book Intermediate Accounting Volume 2 written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2022-03-14 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intermediate Accounting, 13th Canadian Edition has always been, and continues to be, the gold standard that helps connect students to the what, the why, and the how of accounting information. Through new edition updates, you will be able to spark efficient and effective learning and inspire and prepare students to be the accounting professionals of tomorrow. To help develop a deeper understanding of course concepts and move beyond basic understanding, students work through a high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. This course also presents an emphasis on decision-making through Integrated Cases and Research and Analysis questions that allow students to analyze business transactions, apply both IFRS and ASPE, and explore how different accounting standards impact real companies. Throughout the course, students also work through a variety of hands-on activities including Data Analytics Problems, Analytics in Action features, Excel templates, and a new emphasis on sustainability, all within the chapter context. These applications help students develop an accounting decision-making mindset and improve the professional judgement and communication skills needed to be successful in the evolving accounting world.
Download or read book Rebel Musics Volume 2 written by Fischlin Daniel Fischlin and published by Black Rose Books Ltd.. This book was released on 2020-02-10 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: When it was first published in 2003, Rebel Musics sought to explore how musical activism resonates as resistance to the dominant culture, and how political action through music increases the potential for people to determine their own fate. If anything, these issues seem to be even more pressing today. Rebel Musics offers a fascinating journey into a rich, complex world where music and politics unite, and where rebel musicians are mobilizing for political change, resistance, and social justice. Daniel Fischlin and Ajay Heble cover a wide range of artists, genres, and topics, including Thomas Mapfumo, Bob Marley, William Parker, Frank Zappa, Edgard Varese, Ice-T, American blues, West African drumming, hip hop, gospel, rock'n'roll cabaret, Paul Robeson, and free jazz. This book shows how rebel music is at the heart of some of the most incisive critiques of global politics. With explosive lyrics and driving rhythms, rebel musicians are helping to mobilize movements for political change and social justice, at home and around the world. In celebration of the 50th anniversary of Black Rose Books, this revised and expanded edition of Rebel Musics will include all the original essays, as well as a new contribution by the editors. Rounding out the new edition will be several new pieces from artists and scholars that will continue to spark debate about these vital topics in compelling ways.
Download or read book Foundations of Real World Economics written by John Komlos and published by Taylor & Francis. This book was released on 2023-03-20 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: • Presents many of the microeconomic and macroeconomic theories and schools of thought not generally covered in mainstream principles of economics textbooks • Each chapter starts with a short "refresher" of standard neoclassical economic modelling before demonstrating how that model is distorted by people, problems and events in the real world to provide students with a more realistic picture of how the economy works • Updates throughout and new material on populism, racism, inequality, climate change and the covid-19 pandemic • Now has online supplements: quiz questions for students and PowerPoint slides for instructors
Download or read book Comparative Law Yearbook of International Business Volume 43 written by Christian Campbell and published by Kluwer Law International B.V.. This book was released on 2021-11-11 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Comparative Law Yearbook of International Business, published under the auspices of the Center for International Legal Studies, in this 43rd volume spans an arc of timely and challenging concerns for business law practitioners and academics alike. It discusses: how arbitrability of intellectual property rights disputes might improve worldwide IPR enforcement; how the “disregard of legal entity” may be used to establish implied consent by a person or entity that is not a signatory to an arbitration agreement; how an effective cross-border insolvency framework under the Indian insolvency and bankruptcy code can borrow from the UNCITRAL Model Law’s and other jurisdictions’ approaches to the tension between “universality” and “territoriality”; how a promising new mediation act for Pakistan may help resolve a backlog of millions of cases in a jurisdiction with a patchwork of traditional and modern alternative dispute resolution mechanisms; how the European Union seeks to balance the taxation of digital services; how Brazil is addressing the taxation of offshore indirect transfers; how private equity capital structures in the unique market of professional sports create opportunities as well as risks; how Securities Market Regulation theory plays a role in the organization and development of active securities markets, particularly in emerging markets; and how non-signatories can be bound by arbitration agreements in Brazil through “disregard of legal entity” to ascertain implied consent. The authors are practitioners and academics from Brazil, England, France, India, Pakistan, Singapore, the United States and Uzbekistan. They offer a broad and diverse perspective on some of today’s pressing business law issues in a shrinking world.
Download or read book Tax Transfer Pricing written by Andrea Musselli and published by Gruppo 24 Ore. This book was released on 2022-09-15T00:00:00+02:00 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book pays attention to the tax treatment of transfer pricing in a single perspective of analysis since the most important principles (the arm’s length -ALP- i.e. conditions that independent parties would share, and the sale country) are agreed worldwide. They must be applied in the same way regardless of the economic sector or industry. A country survey overlooks the most important issue of the fiscal problem, that is, the ability to project a unitary policy in compliance with the ALP (or with the sale country principle) and that should be audited by one sole (only theoretically) existing tax authority. The practical part and examples disclose how rules should be/have been applied, how legal proceedings can arise/arose regarding their application , how they were decided if litigation truly occurred, and finally the author’s motivated opinion with special focus on which is “the breaking point” of a specific analysis. The term “breaking point” is used to explain which can be the factual and/or the interpretative change that is able to modify such analysis and thus the solution. Extract from the preface of prof. Reuven Avi-Yonah: “this book is a must read for any serious student of the topic and an important contribution to understanding how the ALP is applied today as well as to how it should be applied. It is an invaluable contribution and should be read widely by both tax lawyers and accountants and by tax policy makers”.
Download or read book Canadian Tax Principles 2019 2020 Edition written by Clarence Byrd and published by . This book was released on 2019-08-15 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and the Economy Volume 36 written by Robert A. Moffitt and published by University of Chicago Press. This book was released on 2022-06-27 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents five new studies on current topics in taxation and government spending. Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time. Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suárez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings. Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the U.S. for many years. Nora Gordon and Sarah Reber study the distributional impact of emergency subsidies to schools made by the federal government during the recent COVID pandemic and whether those subsidies were sufficient to cover the increased school costs induced by the pandemic. Jacob Goldin, Elaine Maag, and Katherine Michelmore investigate the fiscal cost of an expansion of the U.S. child tax credit, which has been discussed extensively in policy circles recently. They take into account not only the direct expenditure on the allowance but how cost is affected by the existence of work incentives and by possible beneficial effects on childrens’ adult earnings.
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:
Download or read book The pursuit of sustainable agriculture in EU free trade agreements written by Luchino Ferraris and published by BRILL. This book was released on 2023-09-14 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the extent to which EU Free Trade Agreements (FTAs) pursue sustainable agriculture in third country parties. It contends that this should be part of a duty for the EU enshrined in the Treaties to promote its fundamental values in its external action. It suggests that the extent to which this occurs in practice, may be reviewed judicially by the Court of Justice of the European Union. Against this background, selected agreements concluded by the EU with developed and developing countries (Canada, South Korea, Ukraine, Chile, SADC countries and Vietnam) are taken as case studies. The author concludes that, in spite of the remarkable progress made hitherto, EU trade policy is still far from being in line with the increasingly strong commitment of the EU to take the lead in the international arena for environmental and climate matters. This work adopts primarily a legal methodology, but it broaches the subject in interdisciplinary terms. It is addressed not only to (EU) policy-makers, but also to scholars of different fields and to the wider public interested in topics that have become of common concern for the future of our planet. With a foreword by Daniel Calleja Crespo, Director General of the European Commission - DG Environment
Download or read book Modern Statutory Interpretation written by Jeffrey Barnes and published by Cambridge University Press. This book was released on 2023-01-10 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: Statutory interpretation is both a distinct body of law governing the determination of the meaning of legislation and a task that requires a set of skills. It is thus an essential area of legal practice, education and research. Modern Statutory Interpretation: Framework, Principles and Practice is an original, clear, coherent and research-based account of contemporary Australian statutory interpretation. Written by experts in the field, the book provides a comprehensive coverage of statutory interpretation law as well as examining related areas such as legislative drafting, the parliamentary process, the modern history of interpretation, sources of doubt, and interpretation techniques. The content is structured in eight parts. Parts I-III introduce foundational matters, Parts IV-VII deal with the general principles of interpretation, and Part VIII examines special interpretative issues. Modern Statutory Interpretation is an essential resource for legal professionals, legal researchers, and students undertaking advanced courses in statutory interpretation in Australia.
Download or read book OECD Best Practice Principles for Regulatory Policy International Regulatory Co operation written by OECD and published by OECD Publishing. This book was released on 2021-07-30 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Established domestic regulatory frameworks are reaching their limits to cope with today’s increasing cross-boundary policy challenges. Only united action can effectively navigate the rapid growth of economic integration and interdependencies, particularly driven by innovative technologies.
Download or read book Tax Treaty Residence of Entities written by Jan Gooijer and published by Kluwer Law International B.V.. This book was released on 2019-09-13 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ‘legalistic’ requirements for corporate residence. In this study of the OECD Model Tax Convention – the basis for most tax treaties – the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition. In seeking a definition of the term ‘resident’ that covers all uses in treaties, the analysis draws on, in addition to the current and earlier iterations of the OECD Model Law itself, such elements as the following: domestic law meaning of residence in the tax law of France, Germany, the Netherlands, the United Kingdom and the United States; Articles 31 and 32 of the Vienna Convention on the Law of Treaties; historical documents that uncover the ordinary meaning of treaty terms; tax treaty case law and court decisions; and fiscal, tax and legal scholarship surrounding the concept of residence for taxation purposes. The analysis includes a comprehensive description of tiebreaker rules, various perspectives on ‘place of effective management’ and policy considerations as to the further development of the treatment of entities under double tax conventions. Given the inordinate importance of the definition of ‘resident’, the differences in interpretation to which the current definition gives rise and the economic developments that call for an evaluation of the provision, this thorough examination of the treaty rules on residence of entities will be welcomed by tax lawyers, corporate counsel and policymakers and academics concerned with tax law. The author’s guidance on the concept of residence for tax purposes and his original proposals for reform will prove of great practical value for tax practitioners.
