Download or read book Reasonable Compensation written by Anne E. Moran and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).

Download or read book Wiley CPA Exam Review 2012 written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2011-12-15 with total page 841 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2012 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Download or read book Taxpayer s Comprehensive Guide to LLCs and S Corps written by Jason Watson and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This is our ninth edition (2021-2022 Edition). How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describing the benefits of an S Corporation. That original article, which was about four pages long, quickly became a series of knowledge base posts on the WCG website. The articles touched on basic topics such as how to elect S Corp status, shareholder payroll, reasonable salary determination and liability protection. Those broad topics demanded much more information, both horizontally by spanning into more related issues, and vertically by digging deeper into the granular yet riveting levels of the tax code..." --

Download or read book The Critical State of Corporate Social Responsibility in Europe written by Ralph Tench and published by Emerald Group Publishing. This book was released on 2018-06-29 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume aims at exploring the uniqueness and complexity of European CSR approaches, perspectives, and practices through a critical lens.

Download or read book The Standard Periodical Directory written by and published by . This book was released on 1993 with total page 1970 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Making It Happen written by Asad Alam and published by World Bank Publications. This book was released on 2016-04-18 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: South Africa has achieved a lot on its path of socio-economic transformation since the end of Apartheid in 1994. While many challenges remain to foster inclusive growth to address the triple challenges of unemployment, poverty, and inequality, some innovative approaches have been used to build more inclusive public institutions. These have helped to expand service delivery, strengthen quality, and improve the lives of millions of South Africans. Although much is known about the motivation and nature of the policies and institutional changes that drove this transformation, very little is known of the manner in which they were executed. With this book, Making It Happen, From Policies to Implementation, we offer a selection of twelve case studies to illustrate how policies and institutions were developed and implemented to improve specific public services. Done through interviews with senior policy makers, the book captures the how to of executing these policies in a variety of areas including increasing budget transparency, developing an intergovernmental fiscal system, strengthening tax administration, developing a modern performance monitoring and evaluation system, expanding HIV/AIDS treatment, reforming the social transfer system, strengthening statistics, creating a modern national identity system, developing a system for the management of biodiversity, modernizing the national road network management, developing the framework for renewable energy, and the formulation of the country’s much lauded constitution. Tracing a twenty year journey of transformation, this book places particular emphasis on recording the design of these reforms and endeavors to shed some light on the decision-making processes. In particular, it attempts to provide insight on the trade-offs policy makers faced, and the sequencing and complementarities among the various reforms. It finds leadership at different levels, adoption of pragmatic and innovative solutions, and the focus on results as among the key drivers in implementing these changes. This book is primarily intended to enhance knowledge exchange by exporting South Africa’s development experience to the world. It is a product of the country’s Knowledge Hub, developed in partnership with the World Bank Group, to provide evidence-based solutions for enhancing service delivery.

Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax simplification An African Perspective Edited by Chris Evans Ri l Franzsen Elizabeth Lilla Stack 2019 written by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack and published by Pretoria University Law Press. This book was released on 2019-01-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index

Download or read book Wiley CPA Exam Review 2013 written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2012-12-07 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything today's CPA candidates need to pass the CPA Exam Published annually, this Regulation volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in regulation. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in regulation Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2013 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Download or read book Bowker s Law Books and Serials in Print 1993 written by Bowker Editorial Staff and published by . This book was released on 1993-02 with total page 1262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Download or read book Wiley CPAexcel Exam Review January 2016 Course Outlines written by Wiley and published by John Wiley & Sons. This book was released on 2015-12-01 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPAexcel Course Outlines are updated bi-annually, map perfectly to the Wiley CPAexcel Courseware outline and structure, and feature Bite-Sized Lessons. Provided in printed format for all four sections of the CPA Exam; the REG section includes 1 volume. Each course outline is a series of Bite-Sized Lessons. Each lesson usually consists of 3 to 10 pages of study material. The content of each course outline is identical to our courseware at the date of printing. Separate course outlines(s) for each exam section covering the complete scope of the AICPA content specification. Course outlines map perfectly to our courseware outline and structure. No cross-referencing is required. At the front of each course outline is advice from the author concerning the emphasis of the questions on the CPA Exam, as a guide to students completing their studies.

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2024-06-20 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

Download or read book J K Lasser s Small Business Taxes 2012 written by Barbara Weltman and published by John Wiley & Sons. This book was released on 2011-11-08 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Offers a complete overview of small business tax planning and ... provides information needed to make tax-smart decisions throughout the year"--Page 4 of cover

Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Download or read book Income Averaging written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Practical Guide to Corporate Taxation written by Dominic Daher and published by Cch Incorporated. This book was released on 2012-02-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.