Download or read book The Sexual Logics of Neoliberalism in Britain written by Aura Lehtonen and published by Taylor & Francis. This book was released on 2022-12-30 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relationship between sexuality and politics in Britain’s recent political past, in the decade preceding the Covid-19 pandemic, and asks what sexual meanings and logics are embedded in the dominant political discourses and policies of this time. A discursive framing of ‘exceptionality’ has commonly attached to the politics of austerity, crisis and neoliberalisation that have characterised the 2010s in Britain, with many noting the depoliticising effects of such a crisis politics. The book’s four case studies each investigate a binary concept that has played a key role in these limited and limiting discourses: the stable family/troubled family; deserving/undeserving; public/private and material/cultural. Deploying an expansive notion of sexuality, these binaries are examined by analysing a range of cultural and political texts in which they are reproduced, from policy and legal documents to popular films and TV series. This empirically informed and theoretically innovative analysis makes an important contribution to understandings of sexuality, identity and inequalities, as well as of crisis and neoliberalism. It will be of interest to scholars and students in gender and sexuality studies, cultural studies, sociology, politics and social policy.
Download or read book Tolley s Property Taxation 2013 14 written by Patrick Cannon and published by . This book was released on 2013-11-26 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Property Taxation is the essential reference book on property taxation in the UK - providing an answer to every query. Covering all current and proposed taxes on property, including CGT, SDLT, VAT and Income Tax, the book takes an integrated approach, looking at the interaction of taxes in certain areas, rather than just individually and provides authoritative answers to all your queries in a single volume. Detailed chapters include all the common (and less common) situations for the practitioner and their client, covering everything from REITs and Other Fund Vehicles, to Capital Allowances and Rental Investments. Technical issues are illustrated by examples throughout and, where relevant, detailed commentary on applicable case law and precedents supports in-depth research. Featuring authoritative planning advice from leading property tax specialists such as Martin Scammell and Patrick Cannon, Tolley's Property Taxation is written to assist the novice and expert alike, in whatever line of business where UK property is an issue.
Download or read book The Financial Times Guide to Wealth Management written by Jason Butler and published by Pearson UK. This book was released on 2014-11-27 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Times Guide to Wealth Management is your comprehensive guide to achieving financial security and stability by planning, preserving and enhancing your wealth. As well as being fully updated throughout, it includes five new chapters on socially responsible and impact investing; property, land and woodlands; single premium investment bonds; non-trust structures and young people and money. Whether you’re a beginner wanting an introduction to financial planning or an experienced investor looking to pass your wealth on to others, this is the book for you. Drawing on his 25 years’ experience as a financial adviser to successful families, and written in clear and concise language, Jason Butler will give you both the understanding and confidence you need to make successful financial decisions, enabling you to: Define your life goals and financial personality so that you can build an effective wealth plan Navigate the maze of investment options and choose the best one for your needs Understand when and how to get professional help which delivers value Clarify the need for and role of insurance, tax structures, pensions and trusts Develop a wealth succession plan which matches your values and preferences The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.
Download or read book TAXES THE TAX MAGAZINE written by GEORGE S. TOLLEY and published by . This book was released on 1975 with total page 982 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Download or read book Tolley s Guide to Employee Share Schemes written by David Craddock and published by Tolley. This book was released on 2016-10-26 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: With this new edition of Tolley's Guide to Employee Share Schemes you can be sure you're giving the best, up-to-date guidance on implementing employee share schemes which will save money for your client.The new edition of this title evaluates the range of employee share schemes available, looking at their processes, the statutory and regulatory requirements, HMRC's interpretation of share scheme issues and most importantly the tax benefits associated with the various schemes. You can rely on the detailed and expert guidance contained in this title to ensure you choose the most effective and tax efficient employee share scheme. This indispensable guide is written in a clear, practical style and includes worked examples and case studies throughout.
Download or read book Nuclear Regulatory Commission Issuances written by U.S. Nuclear Regulatory Commission and published by . This book was released on 2013 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Biology of Chameleons written by Krystal A. Tolley and published by Univ of California Press. This book was released on 2013-11-16 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.
Download or read book Taxation of Derivatives and Cryptoassets written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2020-10-05 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)
Download or read book The Economics of Urban Amenities written by Douglas B. Diamond and published by Elsevier. This book was released on 2013-09-03 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economics of Urban Amenities discusses amenities through a conceptual, methodological, and empirical basis. The text also defines amenities in a wide variety of human well-being. This collection of papers starts with a review of the concept of amenity. This book contains papers that discuss the economic roles of urban amenities and the resident's site choice. This text also discusses the methods of amenity market analysis including assumptions of hedonic prices and residential location, the exogeneity issues, applications of the limited Box-Cox search, and the Hausman test. Several papers describe urban amenity markets considering options such as building heights, viewing, expressway noise, recreational centers, and neighborhood composition. This book also analyzes the market for regional amenities and covers subjects such as urban structure, wage rates, and migration. One paper shows that theoretically, differences in income and employment affect the control of amenities as these amenities in turn reflect "real utility differentials. This book is suitable for urban and city planners, sociologists, economies, researchers and academicians involved in demographics, and environmentalists.
Download or read book Simon s Taxes written by John Allsebrook Simon Simon (1st viscount) and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statutory Instruments written by Great Britain and published by . This book was released on 1958 with total page 1566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Taxation Law written by Mr Jeremy de Souza and published by Ashgate Publishing, Ltd.. This book was released on 2013-01-28 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: This excellent volume examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. In doing so, it analyzes and explains the difficulties of grafting environmental taxes onto the complexities of existing regulatory structures, not all of which, of course, were originally devised with environmental considerations in mind.
Download or read book United States Code written by United States and published by . This book was released on 2001 with total page 1722 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advancing Methods for Psychological Assessment Across Borders written by Kai Ruggeri and published by Frontiers Media SA. This book was released on 2020-01-06 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Which Way to Livable and Productive Cities written by Kirsten Hommann and published by World Bank Publications. This book was released on 2019-04-18 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: For African cities to grow economically as they have grown in size, they must create productive environments to attract investments, increase economic efficiency, and create livable environments that prevent urban costs from rising with increased population densification. What are the central obstacles that prevent African cities and towns from becoming sustainable engines of economic growth and prosperity? Among the most critical factors that limit the growth and livability of urban areas are land markets, investments in public infrastructure and assets, and the institutions to enable both. To unleash the potential of African cities and towns for delivering services and employment in a livable and environmentally friendly environment, a sequenced approach is needed to reform institutions and policies and to target infrastructure investments. This book lays out three foundations that need fixing to guide cities and towns throughout Sub-Saharan Africa on their way to productivity and livability.
