Download or read book The Timing of Income Recognition in Tax Law and the Time Value of Money written by Moshe Shekel and published by Routledge. This book was released on 2009-05-28 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
Download or read book Taxation of Investment Derivatives written by Antti Laukkanen and published by IBFD. This book was released on 2007 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
Download or read book Tax Management Portfolios written by and published by . This book was released on 1971* with total page 348 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 The Economist written by and published by . This book was released on 1867 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Liberal Year Book written by and published by . This book was released on 1917 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CTA Application and Interaction FA2012 Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book Congressional Yellow Book written by and published by . This book was released on 2008 with total page 1874 pages. Available in PDF, EPUB and Kindle. Book excerpt: A loose-leaf directory of Congress, their committees and key aides.
Download or read book An Inclusive Environment written by Maritz Vandenberg and published by Routledge. This book was released on 2008-09-24 with total page 667 pages. Available in PDF, EPUB and Kindle. Book excerpt: People can be excluded from freedom and the good things in life by age, disability, poverty, unfair discrimination, crime or the fear of crime, and arrogant and unresponsive governments. This practical reference deals with all of these factors, and shows the links between them. In addition to several hundred shorter notes it includes over a thousand major entries, each of which comprises: a summary of relevant facts, incisive commentary to help readers cut through the fog of jargon and propaganda that confuses many of these issues and websites where the latest information may be found. It concludes with a detailed bibliography of around 500 useful references. The work will be found useful by professionals and managers in all walks of life; by central and local government officials and representatives, and by students in the social sciences. It devotes particular attention to the all-important Disability Discrimination Act, and numerous detailed entries, accompanied in many cases by elegant diagrams, suggest to architects and other designers, facilities managers, and personnel managers how the requirements of the Act may be met.
Download or read book QuickBooks 2006 The Missing Manual written by Bonnie Biafore and published by "O'Reilly Media, Inc.". This book was released on 2005-12-23 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: If your company is ready to minimize paperwork and maximize productivity, control spending and boost sales, QuickBooks 2006 can help you make it happen--but only if you know how to use it. And it doesn't come with a manual. Lucky for you, there's QuickBooks 2006: The Missing Manual, the comprehensive, up-to-date guide to saving time and money while beefing up business with QuickBooks. Award-winning author and financial whiz Bonnie Biafore helps you select the best fit for your company from Intuit's QuickBooks line of financial management software, which includes five products ranging from basic accounting software for small businesses to sophisticated industry-specific enterprise solutions. She then shows you how to tweak and tailor it to your company's needs so you can manage your finances more effectively and efficiently than ever before. If you're new to QuickBooks or to the 2006 version, you'll get started with ease and become quickly proficient with Biafore's tutorials on making and managing a company file and creating accounts, customers, jobs, invoice items, and other lists. If you're a more advanced user, you'll find countless tips, tricks, and shortcuts for becoming a QuickBooks pro. And everyone at every level will benefit from Biafore's seasoned, sensible advice on business accounting and finance. Under Biafore's expert direction, you will be able to use QuickBooks for a lot more than everyday bookkeeping. Beyond billing and payroll servicing, generating business forms and easing end-of-year tax preparation, QuickBooks 2006: The Missing Manual shows you how to use QuickBooks to accomplish things like inventory control, budget building, and report creation for evaluating every aspect of an enterprise. With Biafore's clear and friendly explanations and step-by-step instructions for every QuickBooks feature (along with plenty of real-world examples), you'll learn how to take advantage of online banking options, data exchange with other programs, and sophisticated planning and tracking tools for achieving maximum business success. QuickBooks 2006: The Missing Manual makes QuickBooks more powerful than you thought possible.
Download or read book Statement of Disbursements of the House written by United States. Congress. House and published by . This book was released on 2002-04 with total page 1564 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers receipts and expenditures of appropriations and other funds.
Download or read book Lloyd s Register OneOcean s Guide to Port Entry 1995 96 Albania Kuwait written by Lloyd's Register Foundation and published by Lloyd's Register . This book was released on 1995-01-01 with total page 2148 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1971, these Guides provide invaluable information on thousands of commercial ports and terminals across the globe. They are compiled and published annually by LR OneOcean, whose years of global maritime experience allows them to provide expert and innovative solutions that enhance efficiency, sustainability, and overall industry success. The Guides cover a significant geographical breadth, and the most recent volume includes information on over 12,500 ports, harbours and terminals worldwide. These are fully indexed and contain detailed port plans and mooring diagrams.
Download or read book Reubin O D Askew and the Golden Age of Florida Politics written by Martin A. Dyckman and published by University Press of Florida. This book was released on 2011-05-01 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inside the reinvention of Florida politics Florida Book Awards, Bronze Medal for Florida Nonfiction Reubin Askew was swept into the governor’s office in 1970 as part of a remarkable wave of progressive politics and legislative reform in Florida. A man of uncompromising principle and independence, he was elected primarily on a platform of tax reform. In the years that followed, Askew led a group of politicians from both parties who sought—and achieved—judicial reform, redistricting, busing and desegregation, the end of the Cross Florida Barge Canal, the Sunshine Amendment, and much more. This period was truly a golden age of Florida politics, and Martin Dyckman’s narrative is well written, fast paced, and reads like a novel. Dyckman also reveals how the return of special interests, the rise of partisan politics, unlimited campaign spending, term limits, gerrymandering, and more have eroded the achievements of the Golden Age in subsequent decades.
Download or read book Budgeting for Local Governments and Communities written by Douglas Morgan and published by Routledge. This book was released on 2017-09-19 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgeting for Local Governments and Communities is designed as the primary textbook for a quarter or semester-long course in public budgeting and finance in an MPA programme. Many currently available texts for this course suffer from a combination of defects that include a focus on federal and state budgeting, a lack of a theoretical governance framework, an omission of important topics, and typically a lack of exercises and datasets for student use. Budgeting for Local Governments and Communities solves all of these problems. The book is exceptionally comprehensive and well written, and represents the efforts of veteran authors with both teaching and real-world experience. Key Features: Special Focus on Local Government Budgeting: focuses exclusively on budgeting at the local levels of American government, which are responsible for spending 40 percent of the taxes collected from citizens. Integration of Theory and Practice: teaching cases and chapters capture the "lessons learned" by professional practitioners who have extensive experience in making local public budgeting work on the ground. Polity Approach to Local Budgeting: presents an introduction to local budgeting as the central political activity that integrates the resources of the community into a unified whole. Budgeting is presented as governance work, rather than as a unique set of skills possessed by analysts and financial specialists. Legal, Historical, Economic and Moral Foundations of Local Government Budgeting: provides readers with an understanding of how the structures and processes of local budgeting systems are firmly tethered to the underlying core values, legal principles and historical development of the larger American federal, state and local political systems. Electronic Datasets and Budgeting Exercises: the text includes access to extensive electronic datasets and practice exercises that provide abundant opportunities for students to "learn through doing." Extensive Glossary and Bibliography: covers terms on the history and practice of local public budgeting.
Download or read book The Guide to English Language Teaching Yearbook 2005 written by S. M. H. Collin and published by Modern English Publishing. This book was released on 2005-02 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Guide to English Language Teaching 2005 is an essential reference guide for anyone involved in English language teaching or for anyone considering starting as an English language teacher. It provides the latest information on qualifications, courses and course-providers in over 100 countries, together with paths for career development from initial certificate through to Masters and PhDs. If you are planning a career as an English language teacher, this book is for you Fully updated for 2005, this is a comprehensive, in-depth guide to the international English language teaching industry. This guide provides details of the qualifications you will need to work, how and where to train andhow to find a job (with a directory of websites). Once you have qualified, you can work almost anywhere in the world - and this guide includes profiles of over 100 countries, with descriptions of their job prospects, salary, cost-of-living, working conditions, legal, tax and visa requirements, and safety.
Download or read book GAARs and Judicial Anti Avoidance in Germany the UK and the EU written by Markus Seiler and published by Linde Verlag GmbH. This book was released on 2016-06-28 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAARS: the better insight into a country’s tax system In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills. This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively. The Book is the winner of the Wolfgang Gassner-Wissenschaftspreis 2016!
Download or read book Statement of Disbursements of the House written by and published by . This book was released on 1997 with total page 1544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
