Download or read book New Zealand Goods and Services Tax Legislation 2013 edition written by CCH New Zealand Ltd and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Download or read book Management written by Stephen P. Robbins and published by Pearson Australia. This book was released on 2014-09-01 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 7th edition of Management is once again a resource at the leading edge of thinking and research. By blending theory with stimulating, pertinent case studies and innovative practices, Robbins encourages students to get excited about the possibilities of a career in management. Developing the managerial skills essential for success in business—by understanding and applying management theories--is made easy with fresh new case studies and a completely revised suite of teaching and learning resources available with this text.
Download or read book GST A Practical Guide edition 9 written by Alastair McKenzie and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alastair McKenzie’s GST — A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985. The ninth edition has been comprehensively updated to incorporate the new legislative regimes for input tax, apportionment of input tax, adjustments and the zero-rating of land transactions which came into force in 2011. It also encompasses other legislative developments, case law and IRD rulings and statements that have been released since the publication of the eighth edition in 2008.
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Download or read book The Art Collecting Legal Handbook written by Bruno W. Boesch and published by Edward Elgar Publishing. This book was released on 2023-11-03 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Art Collecting Legal Handbook, now in its third edition, is a cross-border legal guide to the ever-changing maze of rules and regulations when acquiring, moving, and sharing works of art and antiquities.
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Download or read book Modern Legal Drafting written by Peter Butt and published by Cambridge University Press. This book was released on 2001-06-04 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly structured and well-referenced book shows how and why traditional legal language has developed some of the peculiar characteristics that sometimes make legal documents inaccessible to the end users. It examines recent reforms in the UK, Australia, New Zealand and North America, and provides a critical examination of case law and the rules of interpretation. Practical elements are also covered. Detailed case studies illustrate how obtuse words and phrases can be reworked or removed. Particularly useful is the step-by-step guide to drafting in the modern style, using examples drawn from four types of legal documents: leases, company constitutions, wills and conveyances. Readers of this book will receive clear instructions on how to make their writing clearer and their legal documents more useful to clients and colleagues. This book will benefit all law students and professionals.
Download or read book Tax Agents Manual written by John Gaal and published by CCH Australia Limited. This book was released on 2010 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new publication deals comprehensively with the fundamental changes to the law governing practice as a tax agent that are being introduced by the Tax Agent Services Act 2009.
Download or read book GST Law Book Make it Simple by AUBSP written by Suresh Prasad and published by AUBSP. This book was released on with total page 1563 pages. Available in PDF, EPUB and Kindle. Book excerpt: March 2023 Edition of this digital book is updated till 1st March, 2023 including amendments made by the Finance Bill, 2023. I prepared this E-Book on GST for the help of students and professionals who may access it as per their convenience while working on the desk or on the move through their computer, laptop, tablet, iPad, mobile etc. Compilation of annotated texts of- • Bare Acts (CGST, IGST, UTGST); • All notified Rules; • GST Rates; and • GST Exemptions. Also includes GST Notifications No. with G.S.R. / S.O. No. and enforcement Dates. I am very confident that this E-Book would be of immense help to Chartered Accountants, Cost Accountants and Company Secretaries in carrying out their professional assignments and CA/CS/CMA students in preparing for their coming ICAI exams, ICSI exams and ICWAI examinations. There are mainly two types of GST viz. Central GST and State GST. For transaction within a State, there are two components of GST Central GST (CGST) and State GST (SGST) being levied on the value of goods and services. In case of inter-state transactions, the Centre would levy and collect the Integrated GST (IGST). The IGST would roughly be equal to CGST plus SGST. Central Government levied CGST for intra-State supply and IGST for inter-State supply. State Governments including Union Territories with legislatures levied SGST or Union territories without legislatures levied UTGST for intra-State supply. The Goods and Services Tax (GST) has simplified indirect tax in India. Previously, the indirect tax structure comprises of so many different taxes levied by the Central Government (Central Excise duty, Additional duties of excise, Additional duties of customs, Service Tax) and taxes levied by the various State Governments (State VAT / Sales Tax, Central Sales Tax, Purchase Tax, Entertainment Tax, Luxury Tax, Entry Tax, Taxes on lottery, betting & gambling). But now almost all Indirect Taxes unified as GST across the country on Goods and Services. However, Basic Customs Duty, Export Duty, Toll Tax, Road and Passenger Tax, Electricity Duty, Stamp Duty and Property Tax has not been subsumed in GST. Disclaimer: Although we endeavour to provide accurate and updated information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. Accordingly, we accept no responsibility for any omission or errors it may contain, whether caused by negligence or otherwise, or for any loss, however caused, or sustained by any person that relies on it. Hence, the users are advised to cross check with the original Act, Rules, Orders, Circulars, Notifications and Amendments before acting upon this E-Book.
Download or read book The Reservoir of Central Acts of Parliament for All Vol II written by Ram K Narayan and published by Notion Press. This book was released on 2022-07-12 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is the first of its kind. It consolidates under 18 different subjects in two volumes the objective of Central Acts passed by the Central Government. It covers the objective of each Act, the rights, duties, obligations, and punishments for non-compliance. The book is directed at non-legal persons i.e., ordinary citizens of the country who have not studied or practice law as a subject. The book can also be of immense value as a reference tool to lawyers and legal practitioners. The utility value of the book can be enhanced manifold once it is translated into regional languages. The book aims at guiding a reader into an informed citizen. It provides a platform to reduce the impact and incidence of risks arising out of non-compliance. It is more apt today when so much debate is taking place in the country related to constitutional rights, sedition laws, receiving FCRA, rights of women, the privileged, animal rights, etc. The book has the foreword notes by Mr. Shailesh Haribhakti, an eminent chartered accountant and Mr. Manoj K Raut, CEO of the Institute of Directors (IOD).
Download or read book Report written by International Bureau of Fiscal Documentation and published by . This book was released on 1994 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Concept of Income written by Kevin Holmes and published by IBFD. This book was released on 2001 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: Présentation de l'éditeur : "A resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes."
Download or read book Tax Law Design and Drafting Volume 2 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1998-06-25 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.
Download or read book Australian GST Legislation with Overview 2012 written by CCH Australia Staff and published by CCH Australia Limited. This book was released on 2012-02 with total page 1481 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foundations of Taxation Law 2022 written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2022-01-25 with total page 1151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.
