Download or read book The Public International Law of Taxation written by Asif H. Qureshi and published by Kluwer Law International B.V.. This book was released on 2019-05-22 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt: The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Download or read book Taxation in Colonial America written by Alvin Rabushka and published by Princeton University Press. This book was released on 2010-12-16 with total page 969 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.
Download or read book Understanding Estate and Gift Taxation written by Brant J. Hellwig and published by Carolina Academic Press LLC. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. Understanding Estate and Gift Taxation is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book similarly would be useful to accountants who practice in these areas.
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 2001 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Board of Tax Appeals written by United States. Board of Tax Appeals and published by . This book was released on 1929 with total page 1484 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Teaching with Primary Sources Cookbook written by Julie M. Porterfield and published by American Library Association. This book was released on 2021-05-19 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection brings together the work of archivists, librarians, museum professionals, and other educators who evoke the power of primary sources to teach information literacy skills to a variety of audiences.
Download or read book A Source Book for Medi val History written by Oliver J. Thatcher and published by Good Press. This book was released on 2019-11-22 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Source Book for Mediæval History is a scholarly piece by Oliver J. Thatcher. It covers all major historical events and leaders from the Germania of Tacitus in the 1st century to the decrees of the Hanseatic League in the 13th century.
Download or read book Magna Carta written by Randy James Holland and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: An authoritative two volume dictionary covering English law from earliest times up to the present day, giving a definition and an explanation of every legal term old and new. Provides detailed statements of legal terms as well as their historical context.
Download or read book Democracy written by Xina M. Uhl and published by The Rosen Publishing Group, Inc. This book was released on 2019-07-15 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originating with the ancient Greeks, democracy has taken many forms through the centuries. The beginning of modern democracies is traced to the Magna Carta in 1215, and afterward the increasing rights of individuals in their governments. The Constitution of the United States embraced the idea of democracy, becoming the great experiment that inspired democratic forms of governments through the years and across the world. This insightful volume includes relevant sources, images, and a timeline to trace the history and permutations of democracy as it has been practiced by different countries.
Download or read book Using Internet Primary Sources to Teach Critical Thinking Skills in History written by Kathleen W. Craver and published by Libraries Unlimited. This book was released on 1999-10-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A guide for history and school library media specialists for creating technologically advanced, resource-based instructional units in American and World History in grades 7-12.
Download or read book Primary Source Readings in World Religions written by Jeffrey Brodd and published by Saint Mary's Press. This book was released on 2009 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Primary Source Readings in World Religions provides your students with the opportunity to read foundational texts from the major world religions. Through understanding other religions we can create an atmosphere of genuine respect and honest discussion. In doing this we can respond to the invitation Pope Benedict XVI extended to all of us when he said, "I encourage all religious groups in America to persevere in their collaboration and thus enrich public life with the spiritual values that motivate your action in the world" (from Benedict XVI; Meeting with Representatives of Other Religions.) In Primary Source Readings in World Religions you will find portions of the foundational texts and teachings of a wide variety of world religions, including Islam, Shinto, Confucianism, Sikhism, Judaism, Hinduism, Taoism, Christianity, and Buddhism.>
Download or read book Reading the American West written by Mitchell Roth and published by Prentice Hall. This book was released on 1999 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology is from our Primary Sources in American History series, designed to make primary sources widely available in an inexpensive format that encourages analytical thinking. The letters, diary excerpts, speeches, interviews and newspaper articles in Reading the American West let students experience what historians really do and how history is written. Every document is accompanied by a contextual headnote and study questions, and each chapter includes extensive introductions.
Download or read book Fundamentals of Corporate Taxation written by Stephen A. Lind and published by West Publishing Company. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The American Republic written by Bruce Frohnen and published by . This book was released on 2002 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many reference works offer compilations of critical documents covering individual liberty, local autonomy, constitutional order, and other issues that helped to shape the American political tradition. Yet few of those works are available in a form suitable for classroom use, and traditional textbooks give short shrift to these important issues. The American Republic overcomes that knowledge gap by providing, in a single volume, critical, original documents revealing the character of American discourse on the nature and importance of local government, the purposes of federal union, and the role of religion and tradition in forming America’s drive for liberty. The American Republic is divided into nine sections, each illustrating major philosophical, cultural, and policy positions at issue during crucial eras of American development. Readers will find documentary evidence of the purposes behind European settlement, American response to English acts, the pervasive role of religion in early American public life, and perspectives in the debate over independence. Subsequent chapters examine the roots of American constitutionalism, Federalist and Anti-Federalist arguments concerning the need to protect common law rights, and the debates over whether the states or the federal government held final authority in determining the course of public policy in America. Also included are the discussions regarding disagreements over internal improvements and other federal measures aimed at binding the nation, particularly in the area of commerce. The final section focuses on the political, cultural, and legal issues leading to the Civil War. Arguments and attempted compromises regarding slavery, along with laws that helped shape slavery, are highlighted. The volume ends with the prelude to the Civil War, a natural stopping-off point for studies of early American history. By bringing together key original documents and other writings that explain cultural, religious, and historical concerns, this volume gives students, teachers, and general readers an effective way to begin examining the diversity of issues and influences that characterize American history. The result unquestionably leads to a deeper and more thorough understanding of America's political, institutional, and cultural continuity and change. Bruce P. Frohnen is Associate Professor of Law at Ohio Northern University College of Law. He holds a J.D. from the Emory University School of Law and a Ph.D. in Government from Cornell University. Click here to print or download The American Republic index.
Download or read book Sources of the African American Past written by Roy E. Finkenbine and published by Prentice Hall. This book was released on 2003 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains nearly 100 source documents, organized chronologically in 17 chapters. Includes letters, speeches, editorials, interviews, memoirs, petitions, poems, songs, and stories by African American men and women of all classes in different regions of the United States.
