Download or read book Studies in the History of Tax Law Volume 11 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2023-09-21 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.
Download or read book Studies in the History of Tax Law Volume 7 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2015-09-24 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Studies in the History of Tax Law Volume 8 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2017-08-10 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Download or read book Critical Tax Theory written by Bridget J. Crawford and published by Cambridge University Press. This book was released on 2009-06-22 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Download or read book Studies in the History of Tax Law Volume 4 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2010-06-07 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.
Download or read book Our Selfish Tax Laws written by Anthony C. Infanti and published by MIT Press. This book was released on 2018-10-02 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.
Download or read book Income Tax in Common Law Jurisdictions Volume 1 From the Origins to 1820 written by Peter Harris and published by Cambridge University Press. This book was released on 2006-11-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
Download or read book Tax Law State Building and the Constitution written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-08-06 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
Download or read book Bloomsbury s Company Law Ready Referencer written by CS Rupanjana De and published by Bloomsbury Publishing. This book was released on 2021-08-30 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: Highlights ? With 85+ Referencer containing more than 165 procedures, tables & charts ? Containing the following lucid charts for procedures/compliances under the Companies Law: - Compliance requirements – Annual, One-time and Others - Disclosure requirements in Financial Statements, Board Reports etc - Flow chart for Name Change, Conversion, Directors, Auditors, KMP, Allotment, Registered Office, Charges, Managerial Remuneration, Removal of Name, Acceptance of Deposits, Buy-back of Securities, Declaration and Payment of Dividend, Loan, Advances and Borrowings, Related Party Transactions, Dormant/Inactive Company and many more - LLP – Advantage, Registration, Conversion, Closure, Compliances, Returns & Records, FLLP ? Act, Rules, Standards and table/flow charts of procedures- all integrated at one place with comments on each section
Download or read book Bibliography of American Historical Societies written by Appleton Prentiss Clark Griffin and published by . This book was released on 1896 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of Law and Politics written by Keith E. Whittington and published by OUP Oxford. This book was released on 2010-06-11 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of law and politics is one of the foundation stones of the discipline of political science, and it has been one of the most productive areas of cross-fertilization between the various subfields of political science and between political science and other cognate disciplines. This Handbook provides a comprehensive survey of the field of law and politics in all its diversity, ranging from such traditional subjects as theories of jurisprudence, constitutionalism, judicial politics and law-and-society to such re-emerging subjects as comparative judicial politics, international law, and democratization. The Oxford Handbook of Law and Politics gathers together leading scholars in the field to assess key literatures shaping the discipline today and to help set the direction of research in the decade ahead.
Download or read book The Oxford Handbook of the History of International Law written by Bardo Fassbender and published by OUP Oxford. This book was released on 2012-11-01 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of the History of International Law provides an authoritative and original overview of the origins, concepts, and core issues of international law. The first comprehensive Handbook on the history of international law, it is a truly unique contribution to the literature of international law and relations. Pursuing both a global and an interdisciplinary approach, the Handbook brings together some sixty eminent scholars of international law, legal history, and global history from all parts of the world. Covering international legal developments from the 15th century until the end of World War II, the Handbook consists of over sixty individual chapters which are arranged in six parts. The book opens with an analysis of the principal actors in the history of international law, namely states, peoples and nations, international organisations and courts, and civil society actors. Part Two is devoted to a number of key themes of the history of international law, such as peace and war, the sovereignty of states, hegemony, religion, and the protection of the individual person. Part Three addresses the history of international law in the different regions of the world (Africa and Arabia, Asia, the Americas and the Caribbean, Europe), as well as 'encounters' between non-European legal cultures (like those of China, Japan, and India) and Europe which had a lasting impact on the body of international law. Part Four examines certain forms of 'interaction or imposition' in international law, such as diplomacy (as an example of interaction) or colonization and domination (as an example of imposition of law). The classical juxtaposition of the civilized and the uncivilized is also critically studied. Part Five is concerned with problems of the method and theory of history writing in international law, for instance the periodisation of international law, or Eurocentrism in the traditional historiography of international law. The Handbook concludes with a Part Six, entitled "People in Portrait", which explores the life and work of twenty prominent scholars and thinkers of international law, ranging from Muhammad al-Shaybani to Sir Hersch Lauterpacht. The Handbook will be an invaluable resource for students and scholars of international law. It provides historians with new perspectives on international law, and increases the historical and cultural awareness of scholars of international law. It is the standard reference work for the global history of international law.
Download or read book Studies in the History of Tax Law Volume 6 written by John Tiley and published by A&C Black. This book was released on 2014-07-18 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.
Download or read book GST Audit Handbook Government Perspective written by CA Madhukar Hiregange and published by Bloomsbury Publishing. This book was released on 2021-05-31 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need. This book is divided into 12 chapters as follows: Chapter 1: Overview of GST Law Chapter 2: Objectives, principles and statutory provisions of department audit Chapter 3: Selection of taxpayers for audit Chapter 4: Preliminary work – Before allocation of audit Chapter 5: Preparation for audit with the help of available and collected data and desk review Chapter 6: Audit verification – conduct of audit Chapter 7: Audit report and follow up Chapter 8: How to Read Financial Reports/Statements Chapter 9: Relevant Accounting Standards for the purpose of auditors Chapter 10: Important decisions relevant for audit Chapter 11: Common errors Chapter 12: Modus operandi of frauds and detection of GST frauds KEY FEATURES Includes drafts of letters to tax payers. Contains detailed internal evaluation questionnaire. Samples of walk through, audit plan, tables for trend and ratio analysis. Details of verification work in the office before audit and during audit. Covers latest case laws relating to audit and GST issues. Contains guidance on 'How to read financial reports?' Discussion of relevant Accounting Standards.
Download or read book Catalogue of Books in the Legislative Library of the Province of Ontario on November 1 1912 written by Ontario. Legislative Library and published by . This book was released on 1913 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report written by State Library of Massachusetts and published by . This book was released on 1891 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
