Download or read book The Timing of Income Recognition in Tax Law and the Time Value of Money written by Moshe Shekel and published by Routledge. This book was released on 2009-05-28 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Accounting background -- Tax values -- Between GAAP and fiscal accounting -- Timing of recognition of income from deposits -- Timing of recognition of income from advances -- Timing of the deduction of future expenses -- Alternative models.
Download or read book Taxation of Investment Derivatives written by Antti Laukkanen and published by IBFD. This book was released on 2007 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
Download or read book CTA Application and Interaction FA2012 Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book The Political Economy of Corporation Tax written by John Snape and published by Bloomsbury Publishing. This book was released on 2011-12-09 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.
Download or read book The Economist written by and published by . This book was released on 2005 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Inclusive Environment written by Maritz Vandenberg and published by Routledge. This book was released on 2008-09-24 with total page 667 pages. Available in PDF, EPUB and Kindle. Book excerpt: People can be excluded from freedom and the good things in life by age, disability, poverty, unfair discrimination, crime or the fear of crime, and arrogant and unresponsive governments. This practical reference deals with all of these factors, and shows the links between them. In addition to several hundred shorter notes it includes over a thousand major entries, each of which comprises: a summary of relevant facts, incisive commentary to help readers cut through the fog of jargon and propaganda that confuses many of these issues and websites where the latest information may be found. It concludes with a detailed bibliography of around 500 useful references. The work will be found useful by professionals and managers in all walks of life; by central and local government officials and representatives, and by students in the social sciences. It devotes particular attention to the all-important Disability Discrimination Act, and numerous detailed entries, accompanied in many cases by elegant diagrams, suggest to architects and other designers, facilities managers, and personnel managers how the requirements of the Act may be met.
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 2009 with total page 2744 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Subject Guide to Books in Print written by and published by . This book was released on 2001 with total page 3054 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bowker s Law Books and Serials in Print written by and published by . This book was released on 1995 with total page 970 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The New Walford written by Ray Lester and published by Facet Publishing. This book was released on 2005 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers 15 broad subject groupings: social sciences (generic); psychology; sociology; social work & social welfare; politics; government; law; finance, accountancy & taxation; industries & utilities; business & management; education & learning; sport; media & communications; information & library sciences; and tools for information professionals.
Download or read book The Times Index written by and published by . This book was released on 2005 with total page 1712 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indexes the Times and its supplements.
Download or read book The Biology of Chameleons written by Krystal A. Tolley and published by Univ of California Press. This book was released on 2013-11-16 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.
Download or read book Qualitative Methods in Public Health written by Elizabeth E. Tolley and published by John Wiley & Sons. This book was released on 2016-03-24 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Qualitative Methods in Public Health: A Field Guide for Applied Research, 2nd Edition provides a practical orientation to conducting effective qualitative research in the public health sphere. With thorough examination and simple explanations, this book guides you through the logic and workflow of qualitative approaches, with step-by-step guidance on every phase of the research. Students learn how to identify and make use of theoretical frameworks to guide your study, design the study to answer specific questions, and achieve their research goals. Data collection, analysis, and interpretation are given close attention as the backbone of a successful study, and expert insight on reporting and dissemination helps you get your work noticed. This second edition features new examples from global health, including case studies specifically illustrating study design, web and mobile technologies, mixed methods, and new innovations in information dissemination. Pedagogical tools have been added to help enhance your understanding of research design and implementation, and extensive appendices show you how these concepts work in practice. Qualitative research is a powerful tool for public health, but it's very easy to get it wrong. Careful study design and data management are critical, and it's important to resist drawing conclusions that the data cannot support. This book shows you how to conduct high-quality qualitative research that stands up to review.
Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1980 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Parliamentary Debates Hansard written by Great Britain. Parliament. House of Commons and published by . This book was released on 2006 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1979 with total page 1044 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Whitaker s Cumulative Book List written by and published by . This book was released on 1978 with total page 906 pages. Available in PDF, EPUB and Kindle. Book excerpt:
