Download or read book Tax Review 2001 Issues Paper June 2001 written by Tax Review 2001 and published by . This book was released on 2001 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Download or read book Canadian Tax Journal written by and published by . This book was released on 2004 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contemporary Issues in Taxation Research written by Andy Lymer and published by Routledge. This book was released on 2019-12-20 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.
Download or read book Bulletin for International Taxation written by and published by . This book was released on 2007 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Havens in a Storm written by J. C. Sharman and published by Cornell University Press. This book was released on 2018-10-22 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states. In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition.
Download or read book Recordkeeping Ethics and Law written by Livia Iacovino and published by Springer Science & Business Media. This book was released on 2006-07-20 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the interrelationship of recordkeeping, ethics and law in terms of existing regulatory models and their application to the Internet. It proposes an Internet model based on the notion of a legal and social relationship as a means of identifying the legal and ethical rights and obligations of recordkeeping participants in networked transactions. It also provides a unique approach to property, access, privacy and evidence for online records.
Download or read book OECD Economic Surveys New Zealand 2002 written by OECD and published by OECD Publishing. This book was released on 2002-05-02 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2002 edition of OECD's periodic economic reviews for New Zealand examines recent economic developments, policies and prospects and includes special features on public spending and raising output growth.
Download or read book Business Valuation and Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disputes over valuation issues fill the court's dockets and for good reason, fair market valuations are required frequently by the law. The authors believe that approximately 243 sections of the Code and several thousand references in the Regulations explicitly require fair market value determination. Consequently, taxpayers file an estimated 15 million tax returns each year reporting an event involving a valuation related issue. It is no mystery, therefore, why valuation cases are ubiquitous. Today, valuation is an important and highly sophisticated process. Valuators need legitimate guidance to perform their work. The objective of this book is to provide knowledge, and guidance to those who do the valuations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from two of the nation’s top authorities, Hon. David Laro and Dr Shannon Pratt. Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon. David Laro and Dr. Shannon Pratt who express their unique and critical views. The business valuer with everything from the basics to the sophisticated. From definitions to valuing complex business interests, what you need to know about business valuation. Everything from empirical market evidence to credible expert business valuation testimony discussed and analyzed by the Hon. David Laro and Dr. Shannon Pratt.
Download or read book International and EC Tax Aspects of Groups and Companies written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2008 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Download or read book Poverty Today Index to Issues 28 57 June 1995 January 2003 written by and published by Combat Poverty Agency. This book was released on with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Eco Economy written by Lester R. Brown and published by Routledge. This book was released on 2013-10-31 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1543, Polish astronomer Nicolaus Copernicus challenged the view that the sun revolved around the earth, arguing instead that the earth revolved around the sun. His paper led to a revolution in thinking. In Lester Brown's brilliant and invigorating account of the industrial economy, he shows how a rethink of its fossil fuel-based, throwaway ethos is necessary to ensure that it works with, not against, the natural environment. The issue now is whether the environment is part of the economy or the economy is part of the environment. Brown argues the latter, pointing out that treating the environment as part of the economy has produced an economy that is destroying its natural support systems. One of the foremost experts on the new economic opportunities, Brown shows the vast economic potential and environmental gains that exist from eliminating the waste and destruction of current consumption. He describes how the global economy can be restructured to make it compatible with the earth's ecosystem so that economic progress can continue, with high standards of living and secure employment for all, while conserving resources and restoring the environment. In the new economy, wind farms replace coal mines, hydrogen-powered fuel cells replace internal combustion engines, and cities are designed for people, not cars. Eco-Economy is a map of how to get from here to there. It is an essential guide to the economy of the 21st century and will be compelling reading for business readers and environmentalists alike looking for ways to build a better future.
Download or read book Slovak Republic written by International Monetary Fund and published by International Monetary Fund. This book was released on 2002-09-26 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2002 Article IV Consultation highlights that after two years of subdued domestic activity, strong private domestic demand and expansionary fiscal policy in the Slovak Republic buoyed economic growth, which recovered to over 3 percent in 2001. Increased profitability, enterprise restructuring, and reduced corporate income tax boosted fixed investment. Rising real wages and employment, personal income tax reduction, and the redemption of National Property Fund bonds underpinned vigorous growth in private consumption. The general government deficit widened by a half percentage point of GDP to 4 percent of GDP in 2001.
Download or read book Sierra Leone written by International Monetary Fund and published by International Monetary Fund. This book was released on 2006-05-24 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses Sierra Leone’s Request for a Three-Year Arrangement under the Poverty Reduction and Growth Facility (PRGF). Sierra Leone has made considerable progress during the last PRGF-supported program toward macroeconomic stability. Macroeconomic performance was generally strong, and structural reforms sought to establish a foundation for sound public finances and the effective conduct of macroeconomic policies. There were slippages in fiscal performance in 2005, but the government took corrective actions during the last quarter of the year to bring performance in line with the budget.
Download or read book REPUBLIC OF MOZAMBIQUE Staff Report for the 2002 Article IV Consultation Fourth Review Under the Poverty Reduction and Growth Facility and Request for an Extension of the Poverty Reduction and Growth Facility Arrangement written by International Monetary Fund and published by International Monetary Fund. This book was released on 2002-07-09 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the Republic of Mozambique’s 2002 Article IV Consultation, Fourth Review Under the Poverty Reduction and Growth Facility (PRGF), and a Request for an Extension of the PRGF Arrangement. Economic activity in Mozambique has recovered strongly from the devastating floods that reduced growth in 2000 to less than 2 percent. The authorities are seeking a one-year extension of the current PRGF arrangement to allow full disbursement of the committed amount in support of the reform program. The IMF staff welcomes the priority given by the authorities to comprehensive public sector reform.
Download or read book Automatic Fiscal Policies to Combat Recessions written by Laurence S. Seidman and published by Routledge. This book was released on 2015-04-08 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on the most prominent research in the field, this timely book offers bold new fiscal policies that can complement current automatic stabilizers and counter-cyclical monetary policy to help combat recessions. Dr. Seidman argues for an independent fiscal policy board or the Federal Reserve to decide changes in the magnitude of Congress's fiscal policy package of stimulus or restraint, with recommendations going into effect immediately, subject only to Congressional override.
