Download or read book The Essential GAAR Manual written by William I. Innes and published by CCH Canadian Limited. This book was released on 2006 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Charities Non profits and Philanthropy Under the Income Tax Act written by William I. Innes and published by CCH Canadian Limited. This book was released on 2006 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Secret Power of Juries written by Gary Bauslaugh and published by James Lorimer & Company. This book was released on 2013-09-18 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Canadians know that the jurors at a trial decide the defendant's guilt or innocence according to the law of the land. What they don't know is how far that right actually goes, and what the real power of juries is. Sometimes people -- even jurors -- wonder if a law or a judgment in a particular case is a just one. When the law seems wrong, we are told there is only one solution: change the law. In fact, though, in our legal system there is another remedy: When jurors decide that to question the fairness of applying the law in the case they are deciding may lead to a manifestly unfair and unjust result, they have the right not to apply that law. However, in Canada it is illegal and completely forbidden for a trial lawyer, or even a judge to tell jurors they have this right to nullify the law. In the Canadian justice system, jurors can hand down a verdict of not guilty even if the facts pointing to guilt are clear, even if the accused doesn't deny the facts, even if the judge tells the jurors to find the accused guilty. This centuries-old safeguard, which goes along with the principle of jury independence, has protected people's rights and freedoms and helped sweep away laws that ordinary citizens think are outdated and unjust. This power of juries is known to the legal community -- but is largely unknown by the general public -- until now. Gary Bauslaugh, author of Robert Latimer, A Story of Justice and Mercy (Lorimer, 2010), learned the specifics of this matter as a result of his research around the Robert Latimer case. In his new book, written for non-expert readers and citizens who have been summoned for jury duty, he tells the story of jury nullification from Quaker leader William Penn to the modern-day acquittal of Henry Morgentaler, who was charged with conducting abortions. Bauslaugh then lays out the arguments that some people make against jury independence and nullification, and makes his own argument in favour of these safeguards. He offers suggestions for jurors who may find themselves in a situation where their consciences are at odds with the law.
Download or read book Moody s Manual of Investments written by John Sherman Porter and published by . This book was released on 1921 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt: American government securities); 1928-53 in 5 annual vols.:[v.1] Railroad securities (1952-53. Transportation); [v.2] Industrial securities; [v.3] Public utility securities; [v.4] Government securities (1928-54); [v.5] Banks, insurance companies, investment trusts, real estate, finance and credit companies (1928-54).
Download or read book The Practical Guide to Canadian Legal Research written by Nancy McCormack and published by . This book was released on 2010 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introducing a General Anti Avoidance Rule GAAR written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Download or read book Moody s Manual of Investments American and Foreign written by and published by . This book was released on 1921 with total page 1672 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Canadian Who s Who 2007 written by Elizabeth Lumley and published by . This book was released on 2007 with total page 1450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its ninety-seventh year of publication, this standard Canadian reference source contains the most comprehensive and authoritative biographical information on notable living Canadians. Those listed are carefully selected because of the positions they hold in Canadian society; or because of the contribution they have made to life in Canada. The volume is updated annually to ensure accuracy, and 600 new entries are added each year to keep current with developing trends and issues in Canadian society. Included are outstanding Canadians from all walks of life: politics, media, academia, business, sports, and the arts, from every area of human activity. Each entry details birth date and place, education, family, career history, memberships, creative works, honours and awards, and full addresses. Indispensable to researchers, students, media, business, government, and schools, Canadian Who's Who is an invaluable source of general knowledge.
Download or read book Studies in the History of Tax Law Volume 8 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2017-08-10 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Download or read book Concept and Implementation of CFC Legislation written by Nathalie Bravo and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Download or read book The Rough Guide to Nirvana written by Gillian G. Gaar and published by Rough Guides UK. This book was released on 2009-06-01 with total page 719 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Rough Guide to Nirvana uncovers the magic and tragedy of this iconic 90's grunge band - from small-town gigs to the last days of Kurt Cobain, delve into the story of the life and afterlife of this extraordinary, all too short-lived group. This essential guide for Nirvana fans is written by Gillian G. Gaar, a Seattle music journalist who has personally interviewed many of those involved in the story. No other book explores and documents Nirvana's history, critiques every Nirvana album, single, EP and compilation, including the rare, stray Nirvana tracks and solo projects, and summaries the array of other Nirvana books and Nirvana films, in one volume. From Nirvana's early days on the burgeoning Seattle music scene, the birth of grunge, their global success from Smells Like Teen Spirit and Nevermind to In Utero and the untimely death of lead singer Kurt Cobain, The Rough Guide to Nirvana delivers a wealth of musical insight as the definitive guide to Nirvana.
Download or read book The Beatles Recording Reference Manual My Bonnie through Beatles for sale 1961 1964 written by Jerry Hammack and published by Createspace Independent Publishing Platform. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The first book of the four-book series, The Beatles Recording Reference Manual: Volume 1: My Bonnie through Beatles For Sale (1961-1964) tracks the evolution of the band from their earliest recordings and initial hits, through Please Please Me, With The Beatles, A Hard Day's Night, and Beatles For Sale. From the first take to the final remix, discover the making of the greatest recordings of all time. Through extensive, fully-documented research, these books fill an important gap left by all other Beatles books published to date and provide a unique view into the recordings of the world's most successful pop music act. The collection and analysis of hundreds of recordings (takes, outtakes, remixes and release versions), books, magazine articles, photos, film and video evidence, and interviews with key engineers who worked on the sessions filter out the noise of myth and conflicting fact to arrive at an accurate telling of the creation of The Beatles classic recordings“--Provided by publisher.
Download or read book Recent Trends In Transfer Pricing Intangibles GAAR and BEPS written by Ravikant Gupta and published by Bloomsbury Publishing. This book was released on 2017-06-15 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features · Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. · Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods · Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles · Valuation of Highly Uncertain as well Hard-to-Value Intangibles · Relevant Features of and taxation challenges posed by Digital economy · Various possible techniques of Tax Planning adopted by the Multi-national Enterprises · All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)} · Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers · Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017 · Famous and important global and Indian case laws with regard to intangibles · Detailed discussion on issue of AMP expenses & marketing intangibles
Download or read book Medieval Christian Literary Imagery written by Robert Earl Kaske and published by University of Toronto Press. This book was released on 1988-01-01 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: If a reader of Chaucer suspects that an echo of a biblical verse may somehow depend for its meaning on traditional commentary on that verse, how does he or she go about finding the relevant commentaries? If one finds the word 'fire' in a context that suggests resonances beyond the literal, how does that reader go about learning what the traditional figurative meanings of fire were? It was to the solution of such difficulties that R.E. Kaske addressed himself in this volume setting out and analyzing the major repositories of traditional material: biblical exegesis, the liturgy, hymns and sequences, sermons and homilies, the pictorial arts, mythography, commentaries on individual authors, and a number of miscellaneous themes. An appendix deals with medieval encyclopedias. Kaske created a tool that will revolutionize research in its designated field: the discovery and interpretation of the traditional meanings reflected in medieval Christian imagery.
Download or read book The Oxford Handbook of Early Christian Studies written by Susan Ashbrook Harvey and published by Oxford University Press. This book was released on 2008-09-05 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of Early Christian Studies responds to and celebrates the explosion of research in this inter-disciplinary field over recent decades. As a one-volume reference work, it provides an introduction to the academic study of early Christianity (c. 100-600 AD) and examines the vast geographical area impacted by the early church, in western and eastern late antiquity. It is thematically arranged to encompass history, literature, thought, practices, and material culture. It contains authoritative and up-to-date surveys of current thinking and research in the various sub-specialties of early Christian studies, written by leading figures in the discipline. The essays orientate readers to a given topic, as well as to the trajectory of research developments over the past 30-50 years within the scholarship itself. Guidance for future research is also given. Each essay points the reader towards relevant forms of extant evidence (texts, documents, or examples of material culture), as well as to the appropriate research tools available for the area. This volume will be useful to advanced undergraduate and post-graduate students, as well as to specialists in any area who wish to consult a brief review of the 'state of the question' in a particular area or sub-specialty of early Christian studies, especially one different from their own.
Download or read book Vinyl Manual written by Matt Anniss and published by Haynes Publishing UK. This book was released on 2017-12-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to get the best from your vinyl records and kit. The Vinyl Manual is the 21st century companion for anyone who is bringing their vinyl music collection back to life or discovering the joys of vinyl for the first time. With chapters on turntables and audio kit, it is a step-by-step guide to getting the most from your vinyl collection and understanding the technology behind it. We explain how vinyl delivers the unique sound so loved by audio enthusiasts and its evolution over 100 years, from the 78s of the late 19th century to today's advanced electronic formats. As well as expert insight into setting up your system correctly and guides to choosing the right hardware for your music, the Haynes experts take you behind the scenes of the vinyl industry, including the super-clubs of the 1970s, 1980s and 1990s. We tell you the best way to build and curate your collection, from dance to rock to classical, and provide tips from the world's most respected professionals. Whether you are collecting, recording or just playing, the Vinyl Manual is the essential companion for any vinyl enthusiast.
Download or read book Music Business Handbook and Career Guide written by David Baskerville and published by SAGE Publications. This book was released on 2018-12-31 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Twelfth Edition of this powerhouse best-selling text maintains its tradition as the most comprehensive, up-to-date guide to the music industry in all of its diversity. Readers new to the music business and seasoned professionals alike will find David Baskerville and Tim Baskerville’s handbook the go-to source, regardless of their specialty within the music field. Music Business Handbook and Career Guide is ideal for introductory courses such as Introduction to the Music Business, Music and Media, and other survey courses as well as more specialized courses such as the record industry, music careers, artist management, and more. The fully updated Twelfth Edition includes a comprehensive discussion of the streaming revolution and its impact on all parts of the value chain, including composers, performing artists, publishers, and labels. The book also analyzes shifts in the competing platforms of consumption ranging from fast-shrinking physical formats and broadcasting to downloads and subscription services. This edition offers more vignettes than ever, illustrating how individuals in different industry roles advanced their careers, as well as how they’ve adjusted to the intertwining influences of technology, law, and culture.
