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Book ATT 4  Corporate Tax Fa2012

Download or read book ATT 4 Corporate Tax Fa2012 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2013-02-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book Att   4

    Book Details:
  • Author : BPP Learning Media (Firm)
  • Publisher : BPP Publishing
  • Release : 2012-09-01
  • ISBN : 9781445397009
  • Pages : pages

Download or read book Att 4 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2012-09-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book 4

    4

    Book Details:
  • Author : BPP Learning Media
  • Publisher : BPP Learning Media
  • Release : 2012-12-01
  • ISBN : 1445393239
  • Pages : 481 pages

Download or read book 4 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the ATT Qualification

Book ATT 4  Corporate Tax Fa2012

Download or read book ATT 4 Corporate Tax Fa2012 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2013-02-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book ATT 2  Business Taxation and Accounting Principles Fa2012

Download or read book ATT 2 Business Taxation and Accounting Principles Fa2012 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2013-02-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book ATT 2  Business Taxation and Accounting Principles Fa2012

Download or read book ATT 2 Business Taxation and Accounting Principles Fa2012 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2012-09-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book ATT 3  Business Compliance Fa2012

Download or read book ATT 3 Business Compliance Fa2012 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2013-02-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book ATT 1  Personal Taxation Fa2012

Download or read book ATT 1 Personal Taxation Fa2012 written by BPP Learning Media (Firm) and published by BPP Publishing. This book was released on 2013-02-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.

Book CTA   Awareness  FA2012  Study Text

Download or read book CTA Awareness 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 853 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification

Book 2

    2

    Book Details:
  • Author : BPP Learning Media
  • Publisher : BPP Learning Media
  • Release : 2012-12-01
  • ISBN : 1445393212
  • Pages : 465 pages

Download or read book 2 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the ATT Qualification

Book 1

    1

    Book Details:
  • Author : BPP Learning Media
  • Publisher : BPP Learning Media
  • Release : 2012-12-01
  • ISBN : 1445393204
  • Pages : 449 pages

Download or read book 1 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the ATT Qualification

Book Law and Regulation of Tax Professionals

Download or read book Law and Regulation of Tax Professionals written by Julian Hickey and published by Bloomsbury Publishing. This book was released on 2021-04-09 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.

Book 5

    5

    Book Details:
  • Author : BPP Learning Media
  • Publisher : BPP Learning Media
  • Release : 2012-12-01
  • ISBN : 1445393247
  • Pages : 305 pages

Download or read book 5 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the ATT Qualification

Book 6

    6

    Book Details:
  • Author : BPP Learning Media
  • Publisher : BPP Learning Media
  • Release : 2012-12-01
  • ISBN : 1445393255
  • Pages : 275 pages

Download or read book 6 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the ATT Qualification

Book 3

    3

    Book Details:
  • Author : BPP Learning Media
  • Publisher : BPP Learning Media
  • Release : 2012-12-01
  • ISBN : 1445393220
  • Pages : 401 pages

Download or read book 3 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the ATT Qualification

Book Optimization Based Models for Measuring and Hedging Risk in Fixed Income Markets

Download or read book Optimization Based Models for Measuring and Hedging Risk in Fixed Income Markets written by Johan Hagenbjörk and published by Linköping University Electronic Press. This book was released on 2019-12-09 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global fixed income market is an enormous financial market whose value by far exceeds that of the public stock markets. The interbank market consists of interest rate derivatives, whose primary purpose is to manage interest rate risk. The credit market primarily consists of the bond market, which links investors to companies, institutions, and governments with borrowing needs. This dissertation takes an optimization perspective upon modeling both these areas of the fixed-income market. Legislators on the national markets require financial actors to value their financial assets in accordance with market prices. Thus, prices of many assets, which are not publicly traded, must be determined mathematically. The financial quantities needed for pricing are not directly observable but must be measured through solving inverse optimization problems. These measurements are based on the available market prices, which are observed with various degrees of measurement noise. For the interbank market, the relevant financial quantities consist of term structures of interest rates, which are curves displaying the market rates for different maturities. For the bond market, credit risk is an additional factor that can be modeled through default intensity curves and term structures of recovery rates in case of default. By formulating suitable optimization models, the different underlying financial quantities can be measured in accordance with observable market prices, while conditions for economic realism are imposed. Measuring and managing risk is closely connected to the measurement of the underlying financial quantities. Through a data-driven method, we can show that six systematic risk factors can be used to explain almost all variance in the interest rate curves. By modeling the dynamics of these six risk factors, possible outcomes can be simulated in the form of term structure scenarios. For short-term simulation horizons, this results in a representation of the portfolio value distribution that is consistent with the realized outcomes from historically observed term structures. This enables more accurate measurements of interest rate risk, where our proposed method exhibits both lower risk and lower pricing errors compared to traditional models. We propose a method for decomposing changes in portfolio values for an arbitrary portfolio into the risk factors that affect the value of each instrument. By demonstrating the method for the six systematic risk factors identified for the interbank market, we show that almost all changes in portfolio value and portfolio variance can be attributed to these risk factors. Additional risk factors and approximation errors are gathered into two terms, which can be studied to ensure the quality of the performance attribution, and possibly improve it. To eliminate undesired risk within trading books, banks use hedging. Traditional methods do not take transaction costs into account. We, therefore, propose a method for managing the risks in the interbank market through a stochastic optimization model that considers transaction costs. This method is based on a scenario approximation of the optimization problem where the six systematic risk factors are simulated, and the portfolio variance is weighted against the transaction costs. This results in a method that is preferred over the traditional methods for all risk-averse investors. For the credit market, we use data from the bond market in combination with the interbank market to make accurate measurements of the financial quantities. We address the notoriously difficult problem of separating default risk from recovery risk. In addition to the previous identified six systematic risk factors for risk-free interests, we identify four risk factors that explain almost all variance in default intensities, while a single risk factor seems sufficient to model the recovery risk. Overall, this is a higher number of risk factors than is usually found in the literature. Through a simple model, we can measure the variance in bond prices in terms of these systematic risk factors, and through performance attribution, we relate these values to the empirically realized variances from the quoted bond prices. De globala ränte- och kreditmarknaderna är enorma finansiella marknader vars sammanlagda värden vida överstiger de publika aktiemarknadernas. Räntemarknaden består av räntederivat vars främsta användningsområde är hantering av ränterisker. Kreditmarknaden utgörs i första hand av obligationsmarknaden som syftar till att förmedla pengar från investerare till företag, institutioner och stater med upplåningsbehov. Denna avhandling fokuserar på att utifrån ett optimeringsperspektiv modellera både ränte- och obligationsmarknaden. Lagstiftarna på de nationella marknaderna kräver att de finansiella aktörerna värderar sina finansiella tillgångar i enlighet med marknadspriser. Därmed måste priserna på många instrument, som inte handlas publikt, beräknas matematiskt. De finansiella storheter som krävs för denna prissättning är inte direkt observerbara, utan måste mätas genom att lösa inversa optimeringsproblem. Dessa mätningar görs utifrån tillgängliga marknadspriser, som observeras med varierande grad av mätbrus. För räntemarknaden utgörs de relevanta finansiella storheterna av räntekurvor som åskådliggör marknadsräntorna för olika löptider. För obligationsmarknaden utgör kreditrisken en ytterligare faktor som modelleras via fallissemangsintensitetskurvor och kurvor kopplade till förväntat återvunnet kapital vid eventuellt fallissemang. Genom att formulera lämpliga optimeringsmodeller kan de olika underliggande finansiella storheterna mätas i enlighet med observerbara marknadspriser samtidigt som ekonomisk realism eftersträvas. Mätning och hantering av risker är nära kopplat till mätningen av de underliggande finansiella storheterna. Genom en datadriven metod kan vi visa att sex systematiska riskfaktorer kan användas för att förklara nästan all varians i räntekurvorna. Genom att modellera dynamiken i dessa sex riskfaktorer kan tänkbara utfall för räntekurvor simuleras. För kortsiktiga simuleringshorisonter resulterar detta i en representation av fördelningen av portföljvärden som väl överensstämmer med de realiserade utfallen från historiskt observerade räntekurvor. Detta möjliggör noggrannare mätningar av ränterisk där vår föreslagna metod uppvisar såväl lägre risk som mindre prissättningsfel jämfört med traditionella modeller. Vi föreslår en metod för att dekomponera portföljutvecklingen för en godtycklig portfölj till de riskfaktorer som påverkar värdet för respektive instrument. Genom att demonstrera metoden för de sex systematiska riskfaktorerna som identifierats för räntemarknaden visar vi att nästan all portföljutveckling och portföljvarians kan härledas till dessa riskfaktorer. Övriga riskfaktorer och approximationsfel samlas i två termer, vilka kan användas för att säkerställa och eventuellt förbättra kvaliteten i prestationshärledningen. För att eliminera oönskad risk i sina tradingböcker använder banker sig av hedging. Traditionella metoder tar ingen hänsyn till transaktionskostnader. Vi föreslår därför en metod för att hantera riskerna på räntemarknaden genom en stokastisk optimeringsmodell som också tar hänsyn till transaktionskostnader. Denna metod bygger på en scenarioapproximation av optimeringsproblemet där de sex systematiska riskfaktorerna simuleras och portföljvariansen vägs mot transaktionskostnaderna. Detta resulterar i en metod som, för alla riskaverta investerare, är att föredra framför de traditionella metoderna. På kreditmarknaden använder vi data från obligationsmarknaden i kombination räntemarknaden för att göra noggranna mätningar av de finansiella storheterna. Vi angriper det erkänt svåra problemet att separera fallissemangsrisk från återvinningsrisk. Förutom de tidigare sex systematiska riskfaktorerna för riskfri ränta, identifierar vi fyra riskfaktorer som förklarar nästan all varians i fallissemangsintensiteter, medan en enda riskfaktor tycks räcka för att modellera återvinningsrisken. Sammanlagt är detta ett större antal riskfaktorer än vad som brukar användas i litteraturen. Via en enkel modell kan vi mäta variansen i obligationspriser i termer av dessa systematiska riskfaktorer och genom prestationshärledningen relatera dessa värden till de empiriskt realiserade varianserna från kvoterade obligationspriser.

Book Tiley   s Revenue Law

    Book Details:
  • Author : Glen Loutzenhiser
  • Publisher : Bloomsbury Publishing
  • Release : 2022-05-05
  • ISBN : 1509959467
  • Pages : 1456 pages

Download or read book Tiley s Revenue Law written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2022-05-05 with total page 1456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 10th edition of John Tiley's classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book's companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK's value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.