Download or read book Taxation Virtual Currency and Blockchain written by Aleksandra Bal and published by Kluwer Law International B.V.. This book was released on 2018-11-29 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virtual transactions may bene?t from a VAT exemption and determining the most optimal method of tax regulation. This ?rst book-length treatment of this major current topic provides an in-depth and comprehensive analysis of the tax implications of virtual currency transactions. Seeking to ascertain whether virtual currency requires additional regulation or whether the law as it stands is adequate to administer its usage, the analysis not only thoroughly explains the nature of the underlying blockchain technology and its regulatory and judicial treatment so far but also identi?es best practices for virtual currency transactions and makes recommendations for the improvement of the existing tax systems. Among the aspects of the phenomenon covered are the following: – particular aspects of virtual currency use such as smart contracts and initial coin offerings; – comparative review of income tax consequences of virtual currency transactions in Germany, the Netherlands, the United Kingdom and the United States; – VAT/sales tax treatment of transactions involving virtual currency in the European Union and the United States; – methodology for creating an effective regulatory framework for the taxation of virtual currency; and – the future of blockchain. The book has three parts and an annex that describes tax regulations, administrative rulings and court decisions concerning virtual currency in twenty countries. In its in-depth analysis of tax implications of virtual currency transactions in major economies, detailed overview of recent tax developments that affect virtual currency transactions and evaluation of tax policies related to virtual currencies, this book has no peers. Especially in view of the OECD's examination of the tax challenges presented by the digital economy as part of its base erosion and pro?t shifting (BEPS) project, this clear and comprehensive explanation of the functioning of virtual currency and blockchain technology will be welcomed by tax administration of?cials and by persons mining and transacting in virtual currencies needing to know their compliance obligations.

Download or read book Studies in the History of Tax Law Volume 6 written by John Tiley and published by A&C Black. This book was released on 2014-07-18 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.

Download or read book Tiley and Collison s UK Tax Guide 2014 15 written by John Tiley and published by . This book was released on 2014-09-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiley and Collison's UK Tax Guide adopts a practical approach to UK tax law providing essential guidance for the practitioner and is also ideally suited for students studying for the CIOT examination. It examines the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. The thought-provoking commentary makes the complex subject of revenue law interesting and easy to understand. It is fully cross-referenced to the major LexisNexis looseleaf works. Published in the autumn, the 2013-14 edition is fully up-to-date incorporating statute and case law up to the date of Royal Assent to the Finance Act 2013.

Download or read book Pentagon 9 11 written by Alfred Goldberg and published by Office of the Secretary, Historical Offi. This book was released on 2007-09-05 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive account to date of the 9/11 attack on the Pentagon and aftermath, this volume includes unprecedented details on the impact on the Pentagon building and personnel and the scope of the rescue, recovery, and caregiving effort. It features 32 pages of photographs and more than a dozen diagrams and illustrations not previously available.

Download or read book Landmark Cases in Revenue Law written by John Snape and published by Bloomsbury Publishing. This book was released on 2019-01-10 with total page 571 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Download or read book Autonomous Horizons written by Greg Zacharias and published by Independently Published. This book was released on 2019-04-05 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dr. Greg Zacharias, former Chief Scientist of the United States Air Force (2015-18), explores next steps in autonomous systems (AS) development, fielding, and training. Rapid advances in AS development and artificial intelligence (AI) research will change how we think about machines, whether they are individual vehicle platforms or networked enterprises. The payoff will be considerable, affording the US military significant protection for aviators, greater effectiveness in employment, and unlimited opportunities for novel and disruptive concepts of operations. Autonomous Horizons: The Way Forward identifies issues and makes recommendations for the Air Force to take full advantage of this transformational technology.

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1964 with total page 1356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Download or read book The Politics of Evidence written by Justin Parkhurst and published by Routledge. This book was released on 2016-10-04 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Open Access version of this book, available at http://www.tandfebooks.com/, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 3.0 license. There has been an enormous increase in interest in the use of evidence for public policymaking, but the vast majority of work on the subject has failed to engage with the political nature of decision making and how this influences the ways in which evidence will be used (or misused) within political areas. This book provides new insights into the nature of political bias with regards to evidence and critically considers what an ‘improved’ use of evidence would look like from a policymaking perspective. Part I describes the great potential for evidence to help achieve social goals, as well as the challenges raised by the political nature of policymaking. It explores the concern of evidence advocates that political interests drive the misuse or manipulation of evidence, as well as counter-concerns of critical policy scholars about how appeals to ‘evidence-based policy’ can depoliticise political debates. Both concerns reflect forms of bias – the first representing technical bias, whereby evidence use violates principles of scientific best practice, and the second representing issue bias in how appeals to evidence can shift political debates to particular questions or marginalise policy-relevant social concerns. Part II then draws on the fields of policy studies and cognitive psychology to understand the origins and mechanisms of both forms of bias in relation to political interests and values. It illustrates how such biases are not only common, but can be much more predictable once we recognise their origins and manifestations in policy arenas. Finally, Part III discusses ways to move forward for those seeking to improve the use of evidence in public policymaking. It explores what constitutes ‘good evidence for policy’, as well as the ‘good use of evidence’ within policy processes, and considers how to build evidence-advisory institutions that embed key principles of both scientific good practice and democratic representation. Taken as a whole, the approach promoted is termed the ‘good governance of evidence’ – a concept that represents the use of rigorous, systematic and technically valid pieces of evidence within decision-making processes that are representative of, and accountable to, populations served.

Download or read book English as a Global Language written by David Crystal and published by Cambridge University Press. This book was released on 2012-03-29 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written in a detailed and fascinating manner, this book is ideal for general readers interested in the English language.

Download or read book Flying beyond the stall written by Douglas A. Joyce and published by . This book was released on 2014 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: The X-31 Enhanced Fighter Maneuverability Demonstrator was unique among experimental aircraft. A joint effort of the United States and Germany, the X-31 was the only X-plane to be designed, manufactured, and flight tested as an international collaboration. It was also the only X-plane to support two separate test programs conducted years apart, one administered largely by NASA and the other by the U.S. Navy, as well as the first X-plane ever to perform at the Paris Air Show. Flying Beyond the Stall begins by describing the government agencies and private-sector industries involved in the X-31 program, the genesis of the supermaneuverability concept and its initial design breakthroughs, design and fabrication of two test airframes, preparation for the X-31's first flight, and the first flights of Ship #1 and Ship #2. Subsequent chapters discuss envelope expansion, handling qualities (especially at high angles of attack), and flight with vectored thrust. The book then turns to the program's move to NASA's Dryden Flight Research Center and actual flight test data. Additional tasking, such as helmet-mounted display evaluations, handling quality studies, aerodynamic parameter estimation, and a "tailless" study are also discussed.The book describes how, in the aftermath of a disastrous accident with Ship #1 in 1995, Ship #2 was prepared for its outstanding participation in the Paris Air Show. The aircraft was then shipped back to Edwards AFB and put into storage until the late 1990s, when it was refurbished for participation in the U. S. Navy's VECTOR program. The book ends with a comprehensive discussion of lessons learned and includes an Appendix containing detailed information.

Download or read book Tiley s Revenue Law written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2019-08-22 with total page 1647 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but also to include 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. Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019: https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf

Download or read book Air Disaster written by Macarthur Job and published by . This book was released on 1994 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This in-depth book analyzes 18 individual air crashes and provides a detailed and descriptive text for each incident. Specially commissioned illustrations and artwork by noted Australian aviation artist, Matthew Tesch, fill this dynamic collection. Sftbd., 8 1/2x 11, 184 pgs., 140 bandw ill., 77 maps and diagrams.

Download or read book Women and Politics in Iran written by Hamideh Sedghi and published by . This book was released on 2007 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why were urban women veiled in early 1900s, unveiled 1936 to 1979, and reveiled after 1979 revolution? This question is the basis of Hamideh Sedghi's contribution to politics and Middle Eastern studies. Sedghi gives new knowledge on women's agency in relation to state power. She places contention over women at center of political struggle between secular and religious forces and shows that control over women's identities, sexuality, and labor has been central to consolidation of state power. She links politics and culture with economics to present an analysis of private and public lives of different classes of women and their modes of resistance to state power. Sedghi incorporates women in Iranian history, focuses on state-gender-religion relations and addresses women's responses to Iranian state, women's agency, and their resistance-- Publisher's description.

Download or read book Coercive Control written by Evan Stark and published by Oxford University Press. This book was released on 2009 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on cases, Stark identifies the problems with our current approach to domestic violence, outlines the components of coercive control, and then uses this alternate framework to analyse the cases of battered women charged with criminal offenses directed at their abusers.

Download or read book Oxford Textbook of Palliative Medicine written by Nathan I. Cherny and published by Oxford University Press, USA. This book was released on 2015 with total page 1281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Emphasising the multi-disciplinary nature of palliative care the fourth edition of this text also looks at the individual professional roles that contribute to the best-quality palliative care.

Download or read book Wind Vision written by U. S. Department U.S. Department of Energy and published by CreateSpace. This book was released on 2015-03-18 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a detailed roadmap of technical, economic, and institutional actions by the wind industry, the wind research community, and others to optimize wind's potential contribution to a cleaner, more reliable, low-carbon, domestic energy generation portfolio, utilizing U.S. manu-facturing and a U.S. workforce. The roadmap is intended to be the beginning of an evolving, collaborative, and necessarily dynamic process. It thus suggests an approach of continual updates at least every two years, informed by its analysis activities. Roadmap actions are identified in nine topical areas, introduced below.

Download or read book Feminism and the Politics of Childhood written by Rachel Rosen and published by UCL Press. This book was released on 2018-02-22 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Feminism and the Politics of Childhood offers an innovative and critical exploration of perceived commonalities and conflicts between women and children and, more broadly, between various forms of feminism and the politics of childhood. This unique collection of 18 chapters brings into dialogue authors from a range of geographical contexts, social science disciplines, activist organisations, and theoretical perspectives. The wide variety of subjects include refugee camps, care labour, domestic violence and childcare and education. Chapter authors focus on local contexts as well as their global interconnections, and draw on diverse theoretical traditions such as poststructuralism, psychoanalysis, posthumanism, postcolonialism, political economy, and the ethics of care. Together the contributions offer new ways to conceptualise relations between women and children, and to address injustices faced by both groups. Praise for Feminism and the Politics of Childhood: Friends or Foes? ‘This book is genuinely ground-breaking.’ ‒ Val Gillies, University of Westminster ‘Feminism and the Politics of Childhood: Friends or Foes? asks an impossible question, and then casts prismatic light on all corners of its impossibility.’ ‒ Cindi Katz, CUNY ‘This provocative and stimulating publication comes not a day too soon.’ ‒ Gerison Lansdown, Child to Child ‘A smart, innovative, and provocative book.’ ‒ Chandra Talpade Mohanty, Syracuse University ‘This volume raises and addresses issues so pressing that it is surprising they are not already at the heart of scholarship.’ ‒ Ann Phoenix, UCL