Download or read book The Interpretation of Tax Laws with Special Reference to Form and Substance written by and published by . This book was released on 1965 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The interpretation of tax laws with special reference to form and substance written by and published by . This book was released on 1970 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Interpretation of Tax Laws with Special Reference to Form and Substance written by and published by . This book was released on 1965 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Interpretation of Tax Laws with Special Reference to Form and Substance Directives Submitted by the General Rapporteur G S A Wheatcroft written by G. S. A. Wheatcroft and published by . This book was released on 1964 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports for the 19th International Congress on Financial and Fiscal Law written by International Congress on Financial and Fiscal Law and published by . This book was released on 1970 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports for the 19th International Congress on Financial and Fiscal Law written by and published by . This book was released on 1965 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports for the 19th International Congress on Financial and Fiscal Law London 1965 written by International Fiscal Association. Congress and published by . This book was released on 1965 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports for the 19th International Congress on Financial and Fiscal Law written by International Fiscal Association. Congress and published by . This book was released on 1965 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Form and Substance in Tax Law written by Manuel Marín Arias and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Form and Substance in Tax Law written by International Fiscal Association. Congress and published by . This book was released on 2002 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Download or read book Equity in Tax Law with Special Reference to the Interpretation of Tax Statutes written by Izak Cornelis Prinsloo and published by . This book was released on 1986 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues and Policy Recommendations written by and published by Joint Committee. This book was released on 2003 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2018 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond.

Download or read book Cultural Expertise written by Livia Holden and published by MDPI. This book was released on 2020 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cultural expertise in the form of expert opinions formulated by social scientists appointed as experts in the legal process is not different from any other kind of expertise in court. In specialised fields of law, such as native land titles in America and in Australia, the appointment of social scientists as experts in court is a consolidated practice. This Special Issue focuses on the contemporary evolution and variation of cultural expertise as an emergent concept providing a conceptual umbrella for a variety of evolving practices, which all include use of the specialised knowledge of social sciences for the resolution of conflicts. It surveys the application of cultural expertise in the legal process with an unprecedented span of fields ranging from criminology and ethnopsychiatry to the recognition of the rights of autochthone minorities including linguistic expertise, and modern reformulation of cultural rights. In this Special Issue, the emphasis is on the development and change of culture-related expert witnessing over recent times, culture-related adjudication, and resolution of disputes, criminal litigation, and other kinds of court and out-of-court procedures. This Special Issue offers descriptions of judicial practices involving experts in local laws and customs and surveys of the most frequent fields of expert witnessing that are related with culture; interrogates who the experts are, their links with local communities, and also with the courts and the state power and politics; how cultural expert witnessing has been received by judges; how cultural expertise has developed across the sister disciplines of history and psychiatry; and eventually, it asks whether academic truth and legal truth are commensurable across time and space.

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.