Download or read book Goods and Services Tax Law and Practice Second Edition written by Koh Soo How and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GOODS AND SERVICES TAX SECOND EDITION written by YASH GUPTA and published by YASH GUPTA. This book was released on 2023-02-20 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goods and Services Tax (GST) is an indirect tax imposed on supply of goods and services. The book has 18 Chapters covering topics : Levy & Collection of GST, Registration, Supply, Time of Supply, Place of Supply, Value of Supply, Input Tax Credit, etc. A good amount of examples and reasoning problems have been included and the language of the book is simple. The book has been updated as per the latest revisions as on 1st September, 2022.
Download or read book Goods and Services Tax written by Dr. Sanjeet Sharma and published by VK Global Publications. This book was released on 2020-04-27 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strictly according the the syllabus prescribed by: Himachal Pradesh University, Shimla for B.Com.-III Guru Nanak Dev University, Amritsar for B.Com. (Pass & Hons.), Sem.-IV Panjab University, Chandigarh for B.Com.-II, Sem.-III and BBA-II, Sem.-IV
Download or read book The Economics of Taxation second edition written by Bernard Salanie and published by MIT Press. This book was released on 2011-11-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise and rigorous text that combines theory, empirical work, and policy discussion to present core issues in the economics of taxation. This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families. This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the chapter on mixed taxation; the replacement of the chapter on capital taxation with a chapter on the “new dynamic public finance”; and considerations of environmental taxation in both theory and policy chapters. The book is aimed at graduate students or advanced undergraduates taking public finance classes as well as economists who want to learn more about the topic. It combines discussion of theory, empirical work, and policy objectives in compact form. Appendixes provide necessary background material on consumer and producer theory and the theory of optimal control.
Download or read book Breaking the Tax Code written by America's Leading Tax Professionals and published by . This book was released on 2011-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Breaking the Tax Code is a must read for all taxpayers. If you work outside the tax accounting spectrum, chances are you have preconceived notions of the IRS and the Tax Code. Here is a book that will update your knowledge on a wide range of tax topics including tax shelters, divorce implications, tax planning, and how to stay out of trouble with the IRS - all topics that concern every taxpaying individual. As a bonus, it's written in a readable format. Breaking the Tax Code guides you, with the advice of leading tax professionals, how to legally plan for and minimize your tax burden while maximizing your cash flow. Whether you're a millionaire or you're just starting to build your nest egg, this book will lead you on the path to greater financial freedom with the turn of every page. These are proven strategies to legally minimize your taxes and help you to keep more of what you earn.
Download or read book Taxmann s GST Exports Imports Deemed Exports Harmonious Blend to Consolidate Explain different Provisions of GST Customs FTP Allied Laws and Subsequent Procedural Changes written by Kaza Subrahmanyam & T.N.C. Rajagopalan and published by Taxmann Publications Private Limited. This book was released on 2021-08-10 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws: · GST · Customs · Foreign Trade Policy · Allied Laws This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws. This book is intended to help the trade and industry dealing with exports, imports and deemed exports for compliance with the legal requirements and avail the benefits under various provisions of the Foreign Trade Policy, Customs and GST laws with better understanding and appreciation of the intricacies. The Present Publication is the 2nd Edition, authored by Kaza Subrahmanyam & T.N.C. Rajagopalan, with the following coverage: · [Conceptual Understanding of provisions of Imports and Exports] of Goods & Services · [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and Deemed Exports under GST · [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along with Special Exemptions/Concessions and procedural requirements · [Foreign Trade Policy] under GST The detailed contents of the book are as follows: · [Import of Goods under GST] The first chapter gives not only the relevant GST provisions but also the gist of the relevant provisions under the Customs and the Foreign Exchange Management laws and some relevant advance rulings · [Import of Services under GST] The second chapter presents a fair treatment on determining the place of supply. The FAQs of the CBIC and the gist of some relevant advance rulings are also given [Export of Goods under GST] The third chapter deals with the export of goods under the letter of undertaking without payment of IGST and export of goods on payment of IGST under refund claim highlighting various restrictions placed from time to time. It also deals with the relevant duty drawback provisions and refund of unutilized credit due to the export of goods under the letter of undertaking without payment of IGST. Export through merchant exporter is also dealt with in this chapter · [Export of Services under GST] The fourth chapter deals with the determination of place of supply of services, zero-rated supply that includes with the export of services under the letter of undertaking without payment of IGST and export of services on payment of IGST besides refund of unutilized credit due to export of services under the letter of undertaking without payment of IGST · [Deemed Exports under GST] The fifth chapter deals with Deemed Exports under GST, where refund of GST paid on specified supplies can be claimed by the supplier or recipient of the goods. Where necessary, the relevant provisions from the Foreign Trade Policy are also given along with the gist of some advance rulings · [Supplies To or By Special Economic Zone/Special Economic Zone Developer] The sixth Chapter deals with supplies to units or developers in a Special Economic Zone that are zero-rated and the related provisions for supplies under the letter of undertaking without payment of IGST and supplies on payment of IGST besides refund unutilized credit due to such supplies under the letter of undertaking without payment of IGST. It also deals with supplies by the units or developers in Special Economic Zones to the domestic tariff area · [Refund of GST for Physical Exports and Deemed Exports] The seventh chapter gives the procedures for getting the refunds and various instructions that deal with mismatches · [Foreign Trade Policy under GST] The eighth chapter deals with various schemes like duty exemption scheme, EPCG scheme, duty credit schemes under the export from India schemes and so on · [Integrated Goods and Services Tax Act 2017 (IGST) under Customs] The ninth chapter deals with various provisions under the Customs laws, duty drawback, trade facilitation measures such as paperless processing and so on · [IGST – Some Relevant Provisions] The tenth chapter deals with some relevant provisions of the IGST Act, 2017 that are relevant for understanding various aspects of exports, imports and deemed exports
Download or read book Tax Stories written by Paul L. Caron and published by . This book was released on 2003 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploration by ten leading tax scholars of the historical contexts of ten U.S. Supreme Court federal income tax cases and the role they continue to play in current tax law: Glenshaw Glass; Macomber; Kirby Lumber; Davis; Welch; INDOPCO; Crane; Schlude; Earl; Knetsch.
Download or read book Handbook on GST Audit by Tax Authorities Second edition written by Sanjay Malhotra and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features · Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. · Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. · Comprehensive guidance for conducting different types of audits under GST Act. · Includes practical tables giving Step-by-Step approach with Internal control questionnaires. · Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. · Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. · Explains key auditing and accounting terms relevant to GST.
Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2007-01-22 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Download or read book Good and Services Tax Singapore 2nd Edition written by and published by CCH Asia Pte Ltd. This book was released on 2008 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2019 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Download or read book SSB Interview The Complete Guide Second Edition written by Dr. N. K. Natarajan and published by Jaico Publishing House. This book was released on 2021-07-05 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplifying All The Steps: • Screening Test • Psychological Test • Group Testing • Interview • Conference Procedure With Dynamic Topics: • Service-related Information • Geopolitics • National Issues In this new and updated edition the author takes the candidates through the various stages of the SSB test. He lists out the different phases of the tests that are conducted in exact sequential order with his vast experience in this field. The content in this new edition has been divided into two parts and nine sections. The first part addresses the screening tests, which includes verbal, non-verbal, picture perception and discussion tests followed by psychological tests, group testing, interview techniques and conference procedure. The second part covers service-related information, geopolitics and national issues. KEY FEATURES • Simplified and reader-friendly approach towards all necessary steps: Screening Test, Psychological Test Series, Group Testing Series, Interview Techniques and Conference Procedure • Coverage of essential topics like Service-Related Information with Geopolitics and National Issues DR (CDR) N K NATARAJAN has an experience of over 25 years in the Indian Navy, and a three year stint as a Group Testing Officer at the Selection Center in Bhopal. In addition to serving in the navy, he also holds a degree in management and a doctorate in psychology. He has helped assess more than 1500 candidates during his term as a selection officer.
Download or read book International Commercial Tax written by Peter Harris and published by Cambridge University Press. This book was released on 2010-07-22 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Download or read book Second Report of the Advisory Panel on Goods and Services Tax to the Minister of Finance written by New Zealand. Advisory Panel on Goods and Services Tax and published by . This book was released on 1985 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book FINANCIAL ADMINISTRATION IN INDIA Second Edition written by Mahajan, Sanjeev Kumar and published by PHI Learning Pvt. Ltd.. This book was released on 2021-01-01 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of the book comprehensively covers the vast subject of Financial Administration in a coherent and simple language. Providing vivid explanation with suitable examples of the topics prescribed in the core paper offered to undergraduate and postgraduate students of public administration, it thoroughly discusses all the key topics as per the UPSC syllabus. The book deals with the major types and the process of budgeting, committees, commissions and tax administration in India. Creating foundation of the concepts laid by Kautilya, the book gives a clear understanding and view how they have evolved into modern concepts in India. KEY FEATURES • Blend of theoretical and practical aspects • Evolution of the concepts in Financial Administration • Across-the-board study of original government reports • Includes topics like NITI Aayog; XIV and XV Finance Commission TARGET AUDIENCE • B.A. Hons. Public Administration • B.A. Public Administration • UPSC–Civil Services Exam
Download or read book Practical Guide to Research and Development Tax Incentives written by Michael D. Rashkin and published by CCH. This book was released on 2007 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign by Michael Rashkin, J.D., LL.M., provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. This newly expanded resource is practical, easy to follow, easy to understand, and is particularly effective at clarifying and demystifying this complex subject. It provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R & D expenditures. In doing so, it explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Historically, the IRS has been vigilant in denying R & D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R & D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries.
Download or read book Tax Free Wealth written by Tom Wheelwright and published by RDA Press, LLC. This book was released on 2013-02-28 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax-Free Wealth is about tax planning concepts. It’s about how to use your country’s tax laws to your benefit. In this book, Tom Wheelwright will tell you how the tax laws work. And how they are designed to reduce your taxes, not to increase your taxes. Once you understand this basic principle, you no longer need to be afraid of the tax laws. They are there to help you and your business—not to hinder you. Once you understand the basic principles of tax reduction, you can begin, immediately, reducing your taxes. Eventually, you may even be able to legally eliminate your income taxes and drastically reduce your other taxes. Once you do that, you can live a life of Tax-Free Wealth.
