Taxation and duties law Books
Shepheard-Walwyn (Publishers) Ltd The Power in the Land
Book SynopsisThe Power in the Landchallenges the pessimistic belief, nurtured by the depressions of the last two decades, that unemployment is now a permanent feature our society. The author elaborates policies, based on a radical reform of the tax system, which would banish involuntary unemployment and generate continuous economic growth.
£22.50
The University of Chicago Press The Hidden Wealth of Nations
Book Synopsis
£16.00
Edward Elgar Publishing Advanced Introduction to International Tax Law
Book SynopsisThis thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.
£18.00
Edward Elgar Publishing Ltd A Research Agenda for Tax Law
Book SynopsisElgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary.This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law’s interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures.A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.Trade Review‘. . . the individual chapters in this collection are all excellent and are a first port of call for tax researchers looking for inspiration. The book also provides an incredibly helpful reference point for academics who receive queries from students unsure of what their postgraduate research should explore. The book is thoroughly recommended to tax researchers, experienced and newcomers alike. It comes as a breath of fresh air for the scholar stuck in the same old stuffy room of ideas. Blue-sky thinking, which this book champions, is to be cherished.’ -- Stephen Daly, British Tax Review‘Proving that tax profoundly influences all aspects of society, this volume includes reflections by the world’s leading academics on essential facets of taxation — from age-old questions about redistribution to cutting-edge questions about how tax can mitigate climate change. Touching on race, inequality, morality, technology, rights, and more, this book truly supplies a research agenda for tax law.’ -- Ruth Mason, University of Virginia, US‘This is an outstanding introduction to tax research by leading tax scholars around the world. It provides simple guidance and inspiration for researchers who want to explore in depth various contested areas of tax law. It should be read by anyone interested in taxation.’ -- Reuven S. Avi-Yonah, University of Michigan, USTable of ContentsContents: Introduction: Why a Research Agenda in Tax Law? 1 Leopoldo Parada 1 Fundamental rights and tax law 15 Philip Baker 2 Public law and political values in tax law 29 Dominic de Cogan 3 Environmental challenges and tax law 47 Marta Villar Ezcurra 4 New technologies and tax law 65 Luisa Scarcella 5 Tax law, inequality, and redistribution: recent and possible future developments 85 Daniel Shaviro 6 Racial issues in tax law: identification, redress, and a new vision of horizontal equity 105 Alice G. Abreu 7 Taxation and immigration 127 Svetislav Kostić 8 An indirect tax law agenda 145 Giorgio Beretta 9 A European tax law agenda in direct taxation 163 Rita Szudoczky 10 An international tax law agenda 183 Aitor Navarro Ibarrola 11 Conclusions: The future of research in tax law 203 Leopoldo Parada Index
£89.30
Oxford University Press Global Perspectives on Income Taxation Law
Book SynopsisIn Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.Trade Review"This book is a welcome addition to the literature on comparative income taxation, providing a policy-based overview of key features of the income tax systems of a goodly number of countries. The book not only describes country differences in tax rules but hazards some explanations as to why we might see such differences. The level of detail is sufficient to capture the key features of the rules, while avoiding undue burden on the reader. It makes accessible material that might otherwise be difficult to find. The analytical approach should stimulate further thinking and research." --Victor T. Thuronyi International Monetary Fund "Given our international economy, Global Perspectives on Income Taxation Law is an insightful resource for those teaching a basic income tax course or a tax policy seminar. The comparative perspective provides a thought-provoking look at the tax policy choices made by Australia, Brazil, Israel, various European countries, and the United States. The authors reward readers with an excellent synthesis of the basic principles of income tax law while proving their thesis that the comparative study of tax law leads to a deeper understanding of the implications of these tax policy choices." --Tracy A. Kaye Professor of Law, Eric Byrne Research Fellow, Seton Hall University School of Law Chair, Teaching Taxation Committee, Tax Section, American Bar AssociationTable of ContentsIntroduction ; Ch. 1: Some Theoretical Aspects of Comparative Taxation ; Ch. 2: Taxable Income ; Ch. 3: Deductions ; Ch. 4: The Taxpaying Unit ; Ch. 5: Tax Accounting ; Ch. 6: Taxation of Gains and Losses ; Ch. 7: Tax Avoidance ; Ch. 8: Selected Business Tax Issues ; Ch. 9: Selected International Tax Issues ; Conclusion
£36.44
Oxford University Press, USA Income Tax Law
Book SynopsisIn The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system.Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers important possible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the ''who,'' ''what,'' ''when,'' and ''why'' of income tax law and describes the essential conceptsTrade Review"This is a really excellent guide to U.S. income tax that combines a powerful theoretical scaffolding with attention to important practical details. Ed McCaffery has the flair to explain clearly and entertainingly both the forest and the trees of our ill-functioning system. I will definitely recommend it to my students." - Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law "A concise but intellectual presentation of the U.S. income tax system - a surprisingly principled description of today's rules, lots of history of how we got here, and an elegant and timely analytic framework for evaluating proposals for change. I can't imagine a better review for a law student's basic tax course. This book has plenty of depth and breadth for LL.M. students and incipient tax lawyers as well, particularly the ruffs on tax planning. Highly Recommended." - William C. Gifford, Senior Counsel, Davis Polk & Wardwell LLPTable of Contents1: A View of the Forest ; 2: The "What" of Tax, Part I ; 3. "What" of Taxation, Part II ; 4. The "When" of Taxation: Timing with a Capital and Lower Case ; 5. The "Who" of Taxation: Questions of Attribution and the Appropriate Filing Unit ; 6. The "How Much" of Taxation: Characterization of Ordinary ; 7. A Summary, of Sorts: Anatomy of a Tax Shelter ; 8. The Once and Future Tax System
£24.22
Oxford University Press Critical Issues in Environmental Taxation Volume
Book SynopsisVolume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments.The book and its sisterTable of ContentsINNOVATION, TECHNOLOGY, AND COMPETITIVENESS; IMPLEMENTATION ISSUES; ENERGY AND INNOVATION; LAND USE, PLANNING, AND CONSERVATION; GLOBAL ISSUES
£240.00
University of Chicago Press The Political Economy of Tax Reform Volume 1 NBER
Book SynopsisThe rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.Table of ContentsIntroduction, Takatoshi Ito and Anne O. Krueger Part I 1. International Interactions between Tax Systems and Capital Flows, Assaf Razin and Efraim Sadka Comments: Toshihiro Ihori and John Whalley 2. The Role of Taxation in the Development of East Asian Economies, Vito Tanzi and Parthasarathi Shome Comment: Joseph Y. Lim Part II 3. Tax Reform in Japan, Masaaki Homma Comments: Hiromitsu Ishi and Charles E. McLure, Jr. 4. The Political Economy of Tax Reforms and Their Implications for Interdependence: United States, Charles E. McLure, Jr. 5. Tax Reform in Korea, Taewon Kwack and Kye-Sik Lee 6. An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation, Chuan Lin Comments: Ching-huei Chang and Kwang Choi Part III 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform Tatsuo Hatta and Hideki Nishioka Comments: Medhi Krongkaew and Assaf Razin 8. The Role of Tax Policy in Korea's Economic Growth, Irene Trela and John Whalley Comments: Anne O. Krueger 9. Aging of Population, Social Security, and Tax Reform, Yukio Noguchi Comments: Hiromitsu Ishi, Maria S. Gochoco, and, Charles E. McLure, Jr. 10. Bequest Taxes and Accumulation of Household Wealth: U.S.Japan Comparison, Thomas A. Barthold and Takatoshi Ito Comments: Ching-huei Chang and Hiromitsu Ishi 11. Taxation of Income from Foreign Capital in Korea , Kun-young Yun Comments: Toshihiro Ihori, Toshiaki Tachibanaki, and Twatchai Yonkittikul 12. Tax Policy and Foreign Direct Investment in Taiwan Ching-huei Chang and Peter W. H. Cheng Comments: Kwang Choi and Toshihiro Ihori
£98.80
University of Chicago Press Shifting the Burden The Struggle over Growth and
Book SynopsisSince World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reformssuch as the dramatic 1986 Tax Reform Actwhich significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
£80.00
University of Chicago Press Shifting the Burden Paper The Struggle over
Book SynopsisSince World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reformssuch as the dramatic 1986 Tax Reform Actwhich significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
£38.49
The University of Chicago Press Taxing Women
Book SynopsisThe US tax system was designed in the 1930s and 1940s, when the typical American household was a single-income family with a male breadwinner and a female homemaker. Writing for an audience with no prior knowledge of tax, this study shows how the modern tax system penalizes two-earner families.Table of ContentsList of Tables and Figures Acknowledgments Introduction 1: Women on the Margin 2: A Bit of History, 1913 to 1948 3: Still His Story, 1948 to the Present 4: Social Security Isn't What It Looks to Be 5: Piling It on the Margin 6: Taxing Families 7: Some Taxing Hope 8: Not Just the Facts 9: The Curious Nostalgia of the Contracts 10: Not Just Tax 11: Not Just the Gender Gap 12: On Doing Nothing, and Some Things to Do Notes Bibliography Index
£80.00
University of Illinois Press Between the Temple and the Tax Collector
Book Synopsis
£79.20
West Academic Publishing Principles of Corporate Taxation
Book SynopsisThe book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation.
£43.98
LexisNexis UK De Voil Indirect Tax Service
Book SynopsisAll the information a practitioner might need on indirect tax is set out in De Voil. As well as VAT, De Voil covers Customs Duties, Insurance Premium Tax, Air Passenger Duty, Landfill Tax, Climate Change Levy and Aggregates Levy. Relevant HMRC Revenue & Customs Briefs are included as well as HMRC Notices and Tribunal Guidance Notes. De Voil provides expert commentary in this complex field of taxation and is thoroughly cross-referenced to the source material. Useful case digests are also reproduced and a thorough index is included. In order to keep pace with the constant changes in the subject, De Voil is updated on a monthly basis (and incorporates the bi-weekly online service updates). The 2nd edition of Tolley''s Value Added Tax annual is also included as part of your subscription.The commentary and materials are well indexed and logically arranged in divisions, ensuring that the text is readily accessible. CD-ROM is available in Bos or Folio format and includes access rights to: * Full text of HMRC Guidance Manuals on VAT and insurance premium tax (CD) * VAT Tribunal Decisions database * Orange Book legislation * Finance Act Handbook (CD)Subscribers to De Voil Indirect Tax Service will also have access to Tolley''s Practice Support - a free, telephone advice service offering advisory calls. The advice line can be used to provide guidance, support or merely a second opinion on all areas of direct and indirect taxation.
£3,264.00
Sweet & Maxwell Ltd Scottish TAX Yearbook 2015
Book Synopsis
£31.88
John Wiley & Sons Inc Transfer Pricing International
Book SynopsisThe author of the Transfer Pricing Handbook now covers the often complex transfer pricing rules in nations around the globe. Reviews and analyzes OECD Guidelines. Provides an overview of 27 nation's transfer pricing rules.Table of ContentsPartial table of contents: ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT. Transactional Net Margin Method (D. Wright & C. Nelson). Organization for Economic Cooperation and Development Rules for Intangible Property (D. Wright). THE AMERICAS. Argentina (M. Kent, et al.). Argentina: Advanced Tax Issues (M. Kent, et al.). Canada: Advanced Tax Issues (D. Bale & R. Turner). Chile (M. Kent, et al.). United States (R. Feinschreiber & M. Kent). Venezuela (M. Kent, et al.). ASIA AND AUSTALASIA. Indonesia (R. Darmandi & B. Kesmoeljana). Japan (G. Noble & D. Roach). Kazakhstan (P. Arnett). Singapore (L. Lim, et al.). EUROPE AND AFRICA. Czech Republic (M. Romancov). Denmark (J. Svolgaard). Finland (K. Hiltunen). Norway (E. Ommedal, et al.). Poland (R. Dhuska). Russia (P. Arnett). Switzerland (T. Ralph, et al.). United Kingdom (J. Hobster). COMPREHENSIVE SURVEYS. 1999 Global Transfer Pricing Survey (R. Cooper, et al.). Index.
£202.50
John Wiley and Sons Ltd Financial Management in the New Europe
Book SynopsisA guide to financial management under adopted and proposed EC initiatives. Topics covered include a survey of EC measures concerning corporate finance, investment patterns and decisions in a single European market, tax laws, tax treaties and tax management, and capital structure decisions.Table of ContentsCorporate finance in a European environment; survey of EC measures concerning corporate finance; from EMS to EMU; investment patterns and decisions in a single European market; European financial institutions and markets; capital structure decisions in a single European market; stockholder relations, investor information and dividend policy; volatilities and exposures in markets for stocks, bonds and foreign exchange; mergers and acquisitions in a single European market; tax laws, tax treaties and tax management.
£52.16
Princeton University Press Death by a Thousand Cuts The Fight over Taxing
Book SynopsisUnravels the following mystery: how is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support? This work is a portrait of American politics as viewed through the lens of the death tax repeal saga.Trade ReviewHonorable Mention for the 2005 Award for Best Professional/Scholarly Book in Government and Political Science, Association of American Publishers "This is one of the most interesting books about politics, and power, and the way the world is going, that you are ever likely to read. What makes it so fascinating is that it is a mystery story. The mystery is this: how did the repeal of a tax that applies only to the richest 2 percent of American families become a cause so popular and so powerful that it steamrollered all the opposition placed in its way... This is not simply a story about the United States... [T]he moral of the tale is far wider than that... Instead this is a tale about the power of narrative in politics, and the increasing ease with which individual stories can be made the be-all and end-all of political debate."--David Runciman, London Review of Books "[Michael] Graetz ... And [Ian] Shapiro ... Set out to unravel what on the surface appears a mystery ... Fueled a grassroots campaign that ended up throwing Democrats on the defensive... Graetz and Shapiro make a convincing case that propaganda was not the chief reason the campaign to repeal the estate tax gathered steam. A far more important factor was that throughout the 1990s, the only people in Washington making impassioned moral arguments about it were antitax conservatives."--Eyal Press, The Nation "Public-policy reporting at its finest. But Death by a Thousand Cuts is much more. It is also an important manual on moral arguments in contemporary politics."--David Cay Johnston, The American Prospect "[A] lively legislative chronicle."--Amith Shlaes, Financial Times "An elegant exegesis of the broad-based political forces that were brought together to fight against a tax that affects only the richest 1% to 2%... There is a moral argument in favor of estate taxes that deserves to be heard above the clatter of the repeal juggernaut. This book is one of the first peeps in its defense."--Elizabeth Bailey, The New York Sun "Death by a Thousand Cuts is a timely and important book... [I]t provides an enlightening and insightful account of the American political and tax systems."--Theodore Pollack, New York Law Journal "Graetz and Shapiro are at their best when depicting the subterranean interplay between activists, think tanks, lobbyists, and donors that fuels federal politics."--Daniel Franklin, Washington Monthly "How could a tax paid by only the richest 2 percent of Americans become a cause celebre for a broad swath of middle-class farmers, businessmen and average Joes? [Graetz and Shapiro] provide a fascinating and readable explanation."--Jonathan Weisman, Washington Post "The book is engaging, enlightening, and thought-provoking... Graetz and Shapiro have written a remarkable book that deserves a wide audience. Their account of 'the fight over taxing inherited wealth' is notable not only for its sophisticated and penetrating analysis, but also for its scrupulous fairness."--Karen C. Burke and Grayson M.P. McCouch, Tax Notes "Instead of rehashing the tired arguments about whether or not the estate tax should exist, these scholars undertook an incredible series of high-level interviews with the leading actors involved in this critical debate. The result is an easily accessible but highly insightful examination of the tax climate in early 21st century America... Death by a Thousand Cuts clearly sounds a wake-up call to anyone who has not already seen how much the political center has shifted regarding the fundamental issues of what government should do and who should pay for it."--Richard L. Kaplan, National Tax Journal "However you feel about the death tax, the book will make you glad that the power that controls our deaths is not the same one that controls our taxes."--Accounting TodayTable of ContentsAn American Story 1 1. A Political Mystery 3 2. Genesis of the Repeal Coalition 12 3. Squall or Sea Change? 24 4. An Opportunity Missed 32 5. An Advocate for the Working Rich 41 6. Stories from the Grasstops 50 7. Changing the Face for Repeal 62 8. Talking the Talk 74 9. Exploiting the Think Tank Gap 85 10. Disorganized Democrats 99 11. Pushing against an Open Door 107 12. The Running Room of Public Opinion 119 The Battle for Passage 131 13. The Missing Link 133 14. Building a Strong Offense 143 15. The Birth of a New Coalition 154 16. Billionaires Battle 168 17. Paint-by-Numbers Lawmaking 178 18. The Final Four 194 19. Winners, Losers, and Uncertainty 206 Lessons Learned and Missed 219 20. Stories Trump Science 221 21. Money, Money, Money 239 22. Morals of the Mysteries 253 23. Another Storm Gathering 266 Epilogue 279 Glossary 283 Bibliographic Essay 293 Acknowledgments 357 Index 359
£28.80
LexisNexis UK Tolleys Tax Cases 2019
Book SynopsisTolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day.
£127.49
LexisNexis UK Tolleys Tax Data 202021 Budget edition
Book SynopsisThis popular reference work contains essential information on all the main UK taxes and related subjects, conveniently arranged to save you the time and effort involved in researching a whole range of source material.
£71.24
LexisNexis UK Tolleys Capital Gains Tax 202122 Main Annual
Book Synopsis
£152.99
LexisNexis UK Whillans Tax Data 202122 Budget Edition
Book Synopsis
£74.99
LexisNexis UK Tolleys Estate Planning 202223
Book SynopsisThe latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series'' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.
£179.99
LexisNexis UK Tolleys Capital Allowances 202324
Book Synopsis
£188.10
LexisNexis UK Tolleys Tax Data 202324 Finance Act edition
Book SynopsisA4, ringbound and colour printed for convenience.The Finance Act edition of this popular reference work is updated to take account of all the tax changes between the Budget and the Finance Act. Updated commentary from esteemed experts incorporates all the changes arising from the Budget and any further developments post-Finance Act. HMRC exchange rates are included in the new edition as well as updated RPI and indexation allowance values.
£107.10
LexisNexis Tolleys Taxwise I 202425
Book SynopsisThe first part of this two-volume set is a highly practical text on how to best approach real-life computations. Coverage includes IT, NIC, Corporation Tax, CGT, Stamp Taxes and VAT. Useful guidance tools
£222.45
LexisNexis Tolleys Taxwise II 202425
Book SynopsisTaxwise II will continue to assist tax students with their revision for exams and practitioners who rely on the worked examples and explanations in advising their clients. In particular the book covers IHT, taxation of trusts and taxation of estates.
£222.45
Springer Us Project Financing and the International Financial Markets
Book SynopsisThe book provides an in-depth description of cross-border project financing as a technique for financing capital-intensive projects, as well as an overview of certain financing and derivative instruments currently available in the global financial markets.Table of ContentsAcronyms. About the Authors. Introduction. 1. Overview of Financial Innovations in the International Financial Markets. 2. Syndicated Eurocredit Loans. 3. Marketable Debt Securities in the International Financial Markets. 4. Depositary Receipts. 5. Interest Rate, Currency and Commodity Derivatives. 6. Off-balance Sheet Activities of Commercial Banks. 7. What is Project Financing? 8. Description of a Project Finance Transaction. 9. Advantages and Characteristics of Project Financing. 10. Appraisal Techniques in Project Financing. 11. Risk Identification and Risk Assessment in Project Financing. 12. Risk Management Techniques in Project Financing. 13. Limited-recourse Structures. Glossary of Terms. Bibliography. Index.
£123.49
Cornell University Press Tax Havens
Book SynopsisFrom the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance.In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial systemtheir history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealththe equivalent of the annual U.S. Gross National Productand serving as the legal home of two milliTrade ReviewIf you are looking to understand how tax havens and offshore financial centers work, how they are governed (or not!), and what kind of economic and political impacts they have, then this book is for you! This recent text by well-recognized experts in the field is a most welcome addition to the literatures.... It fills an important void, since there was not until now a general but nevertheless detailed reference text on tax havens... it should be mandatory for courses in IPE, international finance, and international business. -- Patrick Leblond * Political Science Quarterly *Table of ContentsIntroductionPart I: Tax Havens and Their Uses 1. What is a Tax Haven? 2. Tax Havens: Vital Statistics 3. The Instruments of Tax HavensPart II: The Evolution of Tax Havens 4. Origins of the Tax Havens 5. The British Empire Strikes BackPart III: Tax Havens in World Politics 6. Tax Havens and the Developed World 7. Issues in DevelopmentPart IV: The Battle for Hearts And Minds 8. Signs of Discontent 9. Institutional Attacks on Tax Havens 10. Tax Havens in the Twenty-First CenturyConclusionGlossary References Index
£97.20
Cornell University Press Tax Havens How Globalization Really Works
Book SynopsisThis book provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that tax havens have a major impact on the global economy.Trade ReviewIf you are looking to understand how tax havens and offshore financial centers work, how they are governed (or not!), and what kind of economic and political impacts they have, then this book is for you! This recent text by well-recognized experts in the field is a most welcome addition to the literatures.... It fills an important void, since there was not until now a general but nevertheless detailed reference text on tax havens... it should be mandatory for courses in IPE, international finance, and international business. -- Patrick Leblond * Political Science Quarterly *Table of ContentsIntroductionPart I: Tax Havens and Their Uses 1. What is a Tax Haven? 2. Tax Havens: Vital Statistics 3. The Instruments of Tax HavensPart II: The Evolution of Tax Havens 4. Origins of the Tax Havens 5. The British Empire Strikes BackPart III: Tax Havens in World Politics 6. Tax Havens and the Developed World 7. Issues in DevelopmentPart IV: The Battle for Hearts And Minds 8. Signs of Discontent 9. Institutional Attacks on Tax Havens 10. Tax Havens in the Twenty-First CenturyConclusionGlossary References Index
£23.39
Louisiana State University Press Exploring LongTerm Solutions for Louisianas Tax
Book SynopsisWith a focus on practicality and accessibility, contributors explore the complexities of Louisiana's economic reality and explain the state's current tax structure. In so doing, they suggest reforms that challenge the state's use of sales tax, application of the individual income tax, approach to corporate taxation, and allocation of other taxes.
£37.00
Edward Elgar Publishing Ltd Environmental Taxation in China and AsiaPacific
Book SynopsisEnvironmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability.Trade Review'Environmental Taxation in China and Asia Pacific contains a rich collection of papers addressing issues of vital importance to policy formulation in a spectrum of environmental areas. While not everyone would agree to all that is said in each of the papers, the book will certainly trigger fruitful debates. It is also a great source of information on environmental policy developments in major economies that will need to play an increasing role in addressing major issues such as climate change mitigation.'- Nils Axel Braathen, Principal Administrator OECD, Environment Directorate 'Another outstanding volume on environmental taxation, this time with focus on China and the Asia-Pacific. Legal, economic and policy contributions offer great insight in the present situation and future developments in this fascinating part of the world.' --- Kurt Deketelaere, K.U. Leuven, Belgium, University of Dundee, UK and University of QatarTable of ContentsContents: Foreword Rae Kwon Chung Preface PART I: ENVIRONMENTAL TAXATION STRATEGIES IN CHINA 1. Greening the Dragon: Energy Tax Policy in China Walter Wang 2. Policy Design of Environmental Tax in China Jinnan Wang, Chazhong Ge, Shuting Gao and Yajuan Ren 3. Lagging Behind or Catching Up? A Comparison of Chinese and European Environmentally Related Taxes Kris Bachus and Jing Cao 4. Assessment of Fiscal Intervention Measures in China: Perspectives from Environmental Macroeconomics Seck L. Tan and Dodo J. Thampapillai 5. Study on the Design of Wastewater Environmental Tax in China: From Wastewater Pollutant Discharge Fee to Environmental Tax Chazhong Ge, Shuting Gao, Yajuan Ren, Guili Sun and Feng Long PART II: ENVIRONMENTAL TAXATION STRATEGIES IN ASIA 6. Selling Climate Change Mitigation Measures: The Co-benefits of Environmental Fiscal Reform Jacqueline Cottrell 7. Carbon Tax Policy Progress in North-east Asia Xianbing Liu, Kazunori Ogisu, Sunhee Suk and Tomohiro Shishime 8. Approaching Environmental Fee to Plastic Bag Waste Management in Ho Chi Minh City Supermarkets Le Nguyen Thuy Trang and Nguyen Thi Hai Yen PART III: ENVIRONMENTAL TAXES TO REDUCE VEHICLE EMISSIONS IN ASIA-PACIFIC 9. Mandating Emission Targets Can Significantly Reduce Road Transport Emissions in Australia Anna Mortimore 10. Enhancing Green Tax Measures Concerning Energy Use in Hong Kong Yuzhu Lu 11. Prospects of South African Vehicle Emissions Tax Reducing CO2 Emissions Rudie Nel and Gerhard Nienaber 12. Australian Tax Reform for Sustainable Transportation Prafula Pearce PART IV: ENVIRONMENTAL TAXATION IN AUSTRALIA 13. The Political Economy of Australia’s Proposed Resource Rent Taxation Regime Hope Ashiabor and Moira Saccasan 14. Australia’s Proposals to Tax Coal Super Profits: A Cautionary Tale for the Environment Bill Butcher Index
£100.00
Cambridge University Press Untaxed
Book SynopsisOne of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax avoidance and evasion by the rich by proposing a new legal response: means-based adjustments to the tax compliance rules. These compliance rules govern interactions between taxpayers and the IRS, from filing tax returns to responding to audit letters to paying tax penalties. Untaxed shows how tax compliance rules can be adjusted based on taxpayers'' means to level the playing field between the rich and everyone else. Timely and innovative, this book is a must-read for legal scholars, policymakers, tax students, and anyone interested in tax policy and administration.
£22.99
Edward Elgar Taxing Artificial Intelligence
Book SynopsisTaxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.
£90.25
Edward Elgar Publishing The âPillar Twoâ Global Minimum Tax
Book Synopsis
£156.75
Edward Elgar Pillar Two of the Inclusive Framework on BEPS
Book Synopsis
£175.75
Edward Elgar Publishing Ltd Withholding Taxation in the EU
Book SynopsisTrade Review‘With his latest publication, Florian does not disappoint. In addition to a comprehensive summary of the evolution of withholding taxes in the EU, Florian provides a clear and concise summary of the issues taxpayers may face today and what tomorrow might hold. He provides very valuable and practical insights to assist with understanding and navigating the current landscape of withholding taxes.’ -- Linda Pfatteicher, Dentons, US‘A remarkable and timely book by an author who knows international tax law inside-out. This book is further proof that Prof. dr. Florian Haase not only knows the history and theory of international tax law, but also understands its practical, cross-border impact for tax authorities and taxpayers alike. A must-read for everyone working in the field of international tax.’ -- Paulus Merks, International Tax Partner, HVK Stevens, the NetherlandsTable of ContentsContents: Preface Table of cases Table of legislation 1 A Brief History of withholding taxes 2 Justification of withholding taxes and general issues 3 Technical and procedural aspects 4 Withholding taxes and tax treaty law 5 Withholding taxes and EU law 6 Future perspectives for withholding taxes 7 Selected EU Member States reviews
£142.50
Edward Elgar Exchange of Information in the EU
Book Synopsis
£123.50
Edward Elgar Publishing Ltd Taxation and the Green Growth Challenge
Book SynopsisTaxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.Trade Review‘Prof. Alberto Comelli and his team have produced an outstanding volume – covering taxation for the global challenge of green growth. Chapters written by a distinguished group of international scholars range from carbon pricing and carbon border adjustments, to green hydrogen, energy taxation reform, and controlling waste. Focusing on green growth, the chapters provide a thorough analysis of the challenges, existing and emerging solutions, and detailed recommendations for future work.’ -- Roberta Mann, University of Oregon School of Law, US‘The Critical Issues in Environmental Taxation is a yearly state of the art publication that reflects on the key issues currently occupying the minds of academics, government officials and policy makers in the field of environmental taxation. I would highly recommend it to any tax professional suffering from fear of missing out in relation to this rapidly developing but ever-so-relevant subject.’ -- Tatiana Falcao, Coordinator, Coalition of Finance Ministers for Climate Action (CFMCA), World Bank‘This publication includes a range of interesting analyses giving valuable insights to the green growth topic. There are different ways to make the green train gain speed and the articles can give policy-makers well-reasoned input on suitable tools to apply in their national tool-boxes.’ -- Susanne Åkerfeldt, Senior Adviser, Swedish Ministry of Finance and Co-coordinator of the UN Subcommittee on Environmental Tax IssuesTable of ContentsContents: Foreword: Taxation and green growth – the role of carbon pricing xiii Alberto Majocchi PART I GREEN GROWTH CHALLENGE GENERAL ISSUES 1 Taxation for green growth: a mission-oriented approach 2 Rafaela Cristina Oliari and Carlos Araújo Leonetti 2 Multilevel inconsistencies in environmental taxation: some evidence from the Italian case 15 Andrea Zatti 3 The role of taxation in the ecological transition: the social and solidarity economy (SSE) perspective 35 Giulia Boletto PART II GREEN GROWTH, CARBON PRICING AND CBAM 4 Carbon Border Adjustment Mechanism: potential and critical aspects 54 Olimpia Fontana 5 The Achilles heel of border carbon adjustments: unintended effects on developing countries 69 María Amparo Grau Ruiz PART III GREEN GROWTH, TAX INCENTIVES AND SUBSIDIES 6 Green hydrogen mitigates the EU’s energy dependence and leads to climate neutrality in 2050 85 María de los Angeles Diez Moreno 7 Climate-counterproductive subsidies in Austria – an economic and legal assessment of the status quo and reform options 100 Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell, Reinhard Schanda, Martino Heher, Alexander Rimböck, Stella Müller, Thomas Voit and Sabine Kirchmayr PART IV GREEN GROWTH AND ENERGY TAXATION 8 Time for a windfall profit tax? Electricity market design in times of crises 114 Claudia Kettner, Michael Böheim and Margit Schratzenstaller 9 Impact of an energy taxation reform on Italian corporations: simulation results using the Istat-Matis.b model 131 Cristina Brandimarte and Antonella Caiumi 10 Negative externalities in the transport sector: European efforts to align transport prices with external costs through market-based instruments 145 Marina Bisogno PART V GREEN GROWTH, CIRCULAR ECONOMY AND TAX REFORMS 11 The new Spanish tax on waste within the framework of the European Union goals on the circular economy 160 Rodolfo Salassa Boix 12 Green tax reform in China: from pollution discharge fee system to environmental protection tax 171 Yanmin He and Jingfei Che PART VI GREEN GROWTH, TAXATION AND CASE STUDIES 13 The role of EU taxation for a more sustainable fashion industry 184 Cristina Trenta 14 The definition of waste for the purposes of its possible taxation: the Italian experience between European profiles and possible comparisons 199 Alessia Marano 15 Environmental taxation on oil and gas extraction in Senegal in the context of fiscal stabilization in oil and gas contracts 214 Jacqueline Cottrell and Marie Wettingfeldt Index 231
£90.00
Edward Elgar Publishing NonFiscal Tax Policies and State Sovereignty
Book Synopsis
£90.00
Edward Elgar Double Taxation in Europe
Book Synopsis
£190.00
Edward Elgar Taxation Citizenship and Democracy in the 21st
Book SynopsisProposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.
£99.75
Edward Elgar Publishing Advanced Introduction to International Tax Law
Book Synopsis
£84.55
John Wiley & Sons Inc What Everyone Needs to Know about Tax
Book SynopsisYou are paying much more in tax than you think you are What Everyone Needs to Know About Tax takes an entertaining and informative look at the UK tax system in all its glory to show you just how much you pay, how the money is collected and how it affects ordinary people every day.Trade Review"...chock full of essential information and interesting fact. I can highly recommend it to anyone who wants to get a grip of the complex UK tax system." (Frost Magazine, March 2017)Table of ContentsAbout the author xi Introduction xiii 1 Taxes on your income and earnings 1 Income tax and national insurance 1 National insurance contributions 3 Paying tax 7 Taxes on high earners 10 The Laffer curve 13 Sports, prizes and betting 16 With betting, the tax inspector always wins 18 The poverty trap 20 2 Taxes on what you spend 23 Value added tax 23 How VAT works 27 Zero rated and exempt from VAT 30 Europe, Brexit and VAT 32 Customs and excise 34 Excise duties 36 Fuel duty and green taxes 41 Oil and gas extraction 44 Green taxes 45 Global warming 47 3 Taxes on what you own 51 Capital gains tax 51 Paying capital gains tax 54 Taxes on homes and property 56 Inheritance tax 57 Stamp duty land tax 59 Council tax 62 Buy to let 63 The mansion tax and wealth taxes 65 Taxes on pensions and saving 67 Other ways to save 71 How to live comfortably while paying almost no tax at all 72 4 Taxes on business 77 Taxing business 77 Tax on the self]employed and small businesses 78 Tax on companies 79 Personal service companies 81 The tradesman’s entrance 84 Multinationals and international tax 86 Territorial taxes 88 Tax havens 90 A bit of BEPS 91 Where does big business make its profits? 93 Tax competition 97 Taxing what you can’t touch 99 Taxes on financial transactions 103 5 Taxes evaded, avoided and reformed 107 Film finance: how governments encourage planning, avoidance and evasion 107 Tax evasion 113 Tax avoidance and the general anti]abuse rule 117 A changing climate 119 Avoiding income tax 122 The new fight against aggressive avoidance 124 Tax planning 126 Tax reform 128 1. Stop cutting income tax and start cutting national insurance 130 2. Start the 45% tax rate at £100,000 instead of £150,000 130 3. Tax companies according to their accounting profits 130 4. Expand the scope of VAT 131 5. Introduce a minimum income tax rate for the wealthy while abolishing most income tax anti-avoidance rules and incentives 131 Conclusion: the Three Golden Rules of tax 133 The First Golden Rule: Lots of small taxes together add up to make big tax bills 133 The Second Golden Rule: No matter what name is on the bill, all taxes are ultimately suffered by human beings 134 The Third Golden Rule: Taxes are kept as invisible as possible 135 Index 139
£17.99
John Wiley & Sons Inc Joint Ventures Involving TaxExempt Organizations
Book SynopsisEffective strategies for non-profit entities in a profit-based world Joint Ventures Involving Tax-Exempt Organizationsexamines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the siloing of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization. Widely accepted business strategies for profit-Table of ContentsPreface xi Acknowledgments xv Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations 1 1.4 University Joint Ventures 1 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures 1 1.6 Conservation Joint Ventures 2 1.8 Rev. Rul. 98-15 and Joint Venture Structure (New) 2 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51 2 1.14 The Exempt Organization as a Lender or Ground Lessor 2 1.15 Partnership Taxation 3 1.17 Use of a Subsidiary as a Participant in a Joint Venture 3 1.22 Limitation on Private Foundation’s Activities That Limit Excess Business Holdings 4 1.24 Other Developments 4 Chapter 2: Taxation of Charitable Organizations 5 2.1 Introduction (Revised) 5 2.2 Categories of Exempt Organizations 10 2.3 § 501(c)(3) Organizations: Statutory Requirements (Revised) 12 2.6 Application for Exemption (Revised) 13 2.7 Governance (Revised) 20 2.8 Form 990: Reporting and Disclosure Requirements 21 2.10 The IRS Audit 22 2.11 Charitable Contributions 26 Chapter 3: Taxation of Partnerships and Joint Ventures 33 3.1 Scope of Chapter (New) 33 3.3 Classification as a Partnership 36 3.4 Alternatives to Partnerships 36 3.7 Formation of Partnership (New) 36 3.8 Tax Basis in Partnership Interest (Revised) 37 3.9 Partnership Operations 37 3.11 Sale or Other Disposition of Assets or Interests (Revised) 38 3.12 Other Tax Issues (Revised) 39 Chapter 4: Overview: Joint Ventures Involving Exempt Organizations 43 4.1 Introduction (New) 43 4.2 Exempt Organization as General Partner: A Historical Perspective (Revised) 44 4.6 Revenue Ruling 2004-51 and Ancillary Joint Ventures 46 4.9 Conversions from Exempt to For-Profit and from For-Profit to Exempt Entities 46 4.10 Analysis of a Virtual Joint Venture 47 Chapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions 49 5.1 What Are Private Inurement and Private Benefit? 49 5.2 Transactions in Which Private Benefit or Inurement May Occur 50 5.3 Profit-Making Activities as Indicia of Nonexempt Purpose 51 5.4 Intermediate Sanctions (Revised) 51 5.7 State Activity with Respect to Insider Transactions 53 Chapter 6: Engaging in a Joint Venture: The Choices 55 6.1 Introduction (New) 55 6.2 LLCs 56 6.3 Use of a For-Profit Subsidiary as Participant in a Joint Venture (Revised) 56 6.5 Private Foundations and Program-Related Investments (Revised) 60 6.6 Nonprofits and Bonds 64 6.7 Exploring Alternative Structures 66 6.8 Other Approaches (Revised) 67 Chapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions 71 7.2 Prevention of Abusive Tax Shelters 71 7.3 Excise Taxes and Penalties 72 Chapter 8: The Unrelated Business Income Tax 73 8.1 Introduction 73 8.3 General Rule (Revised) 74 8.4 Statutory Exceptions to UBIT (New) 75 8.5 Modifications to UBIT (New) 75 8.7 Calculation of UBIT (New) 75 Chapter 9: Debt-Financed Income 81 9.1 Introduction 81 9.2 Debt-Financed Property (Revised) 81 9.6 The Final Regulations 82 Chapter 10: Limitation on Excess Business Holdings 85 10.1 Introduction 85 10.2 Excess Business Holdings: General Rules (Revised) 85 10.3 Tax Imposed 86 10.4 Exclusions (Revised) 86 Chapter 12: Healthcare Entities in Joint Ventures 89 12.1 Overview (New) 89 12.2 Classifications of Joint Ventures 90 12.3 Tax Analysis (Revised) 90 12.4 Other Healthcare Industry Issues 93 12.5 Preserving the 50/50 Joint Venture (Revised) 93 12.9 Government Scrutiny 94 12.11 The Patient Protection and Affordable Care Act of 2010: 501(r) and Other Statutory Changes Impacting Nonprofit Hospitals 94 12.12 The Patient Protection and Affordable Care Act of 2010: ACOs and Co-Ops: New Joint Venture Healthcare Entities 97 Chapter 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs 99 13.3 Low-Income Housing Tax Credit (Revised) 99 13.4 Historic Investment Tax Credit 100 13.6 New Markets Tax Credits (Revised) 104 13.10 The Energy Tax Credits 120 13.11 The Opportunity Zone Funds: New Section 1400Z-1 and Section 1400Z-2 (New) 121 Chapter 14: Joint Ventures with Universities 131 14.1 Introduction (New) 131 14.5 Faculty Participation in Research Joint Ventures 136 14.6 Nonresearch Joint Venture Arrangements 136 14.7 Modes of Participation by Universities in Joint Ventures (Revised) 137 Chapter 15: Business Leagues Engaged in Joint Ventures 141 15.1 Overview (Revised) 141 15.2 The Five-Prong Test 142 15.3 Unrelated Business Income Tax 142 Chapter 16: Conservation Organizations in Joint Ventures 143 16.1 Overview 143 16.2 Conservation and Environmental Protection as a Charitable or Educational Purpose: Public and Private Benefit (Revised) 143 16.3 Conservation Gifts and 170(h) Contributions (Revised) 144 16.7 Emerging Issues (Revised) 156 Chapter 17: International Joint Ventures 159 17.5 General Grantmaking Rules 159 17.11 Application of Foreign Tax Treaties (Revised) 160 Chapter 19: Debt Restructuring and Asset Protection Issues 163 19.1 Introduction (New) 163 19.2 Overview of Bankruptcy (Revised) 163 19.3 The Estate and the Automatic Stay (Revised) 164 19.4 Case Administration (Revised) 165 19.5 Chapter 11 Plan (Revised) 165 19.6 Discharge (New) 166 Index 167
£103.50
John Wiley & Sons Inc The Tax Law of Private Foundations 2020
Book SynopsisTable of ContentsPreface ix Book Citations xi 1 Introduction to Private Foundations 1 § 1.1 Private Foundations: Unique Organizations 1 § 1.2 Definition of Private Foundation 1 § 1.7 Operating for Charitable Purposes 1 § 1.9 Private Foundation Sanctions 2 § 1.10 Statistical Profile 9 2 Starting, Funding, and Governing a Private Foundation 11 § 2.1 Choice of Organizational Form 11 § 2.5 Acquiring Recognition of Tax-Exempt Status 11 § 2.6 Special Requirements for Charitable Organizations 12 § 2.7 When to Report Back to the IRS 12 3 Types of Private Foundations 15 § 3.1 Private Operating Foundations 15 § 3.3 Conduit Foundations 16 § 3.9 Foreign Private Foundations 16 4 Disqualified Persons 17 § 4.1 Substantial Contributors 17 § 4.2 Foundation Managers 17 § 4.3 Certain 20 Percent Owners 17 § 4.4 Family Members 18 5 Self-Dealing 19 § 5.1 Private Inurement Doctrine 19 § 5.2 Private Benefit Doctrine 20 § 5.3 Definition of Self-Dealing 22 § 5.3A Excess Compensation Tax 23 § 5.4 Sale, Exchange, Lease, or Furnishing of Property 28 § 5.5 Loans and Other Extensions of Credit 29 § 5.6 Payment of Compensation 30 § 5.8 Uses of Income or Assets by Disqualified Persons 30 § 5.11 Indirect Self-Dealing 32 § 5.12 Property Held by Fiduciaries 40 § 5.14 Additional Exceptions 48 § 5.15 Issues Once Self-Dealing Occurs 48 6 Mandatory Distributions 55 § 6.1 Distribution Requirements—in General 55 § 6.2 Assets Used to Calculate Minimum Investment Return 55 § 6.5 Qualifying Distributions 56 7 Excess Business Holdings 57 § 7.1 General Rules 57 § 7.2 Permitted and Excess Holdings 59 § 7.3 Functionally Related Businesses 60 8 Jeopardizing Investments 61 § 8.2 Prudent Investments 61 § 8.3 Program-Related Investments 61 9 Taxable Expenditures 63 § 9.1 Legislative Activities 63 § 9.2 Political Campaign Activities 64 § 9.3 Grants to Individuals 64 § 9.5A Funding of Employee Hardship Programs 67 § 9.6 Grants to Foreign Organizations 73 § 9.9 Spending for Noncharitable Purposes 73 § 9.10A Distributions to Group Exemption Organizations 74 § 9.11 Excise Tax for Taxable Expenditures 76 10 Tax on Investment Income 77 § 10.1 Rate of Tax 77 § 10.3 Formula for Taxable Income 77 § 10.5 Foreign Foundations 78 11 Unrelated Business Activity 79 § 11.2 Exceptions 79 § 11.3 Rules Specifically Applicable to Private Foundations 80 § 11.4 Unrelated Debt-Financed Income Rules 80 § 11.5 Calculating and Reporting the Tax 81 12 Tax Compliance and Administrative Issues 89 13 Termination of Foundation Status 91 § 13.1 Voluntary Termination 91 § 13.3 Transfer of Assets to a Public Charity 91 § 13.4 Operation as a Public Charity 91 § 13.6 Termination Tax 91 14 Charitable Giving Rules 93 § 14.1 Concept of Gift 93 § 14.2 Basic Rules 94 § 14.4 Deductibility of Gifts to Foundations 94 § 14.5 Qualified Appreciated Stock Rule 94 § 14.9 Administrative Considerations 95 15 Private Foundations and Public Charities 101 § 15.2 Evolution of Law of Private Foundations 101 § 15.3 Organizations with Inherently Public Activity 101 § 15.4 Publicly Supported Organizations—Donative Entities 103 § 15.5 Service Provider Organizations 104 § 15.7 Supporting Organizations 106 § 15.8 Change of Public Charity Category 106 § 15.9 Noncharitable Supported Organizations 108 16 Donor-Advised Funds 109 § 16.1 Basic Definitions 109 § 16.3 Types of Donor Funds 109 § 16.9 Statutory Criteria 109 § 16.12 Tax Regulations 110 § 16.13 DAF Statistical Portrait 110 § 16.14 Criticisms and Commentary 112 17 Corporate Foundations 121 § 17.3A Private Benefit Doctrine 121 § 17.5 Self-Dealing Rules 122 § 17.6 Other Private Foundations Rules 122 Table of Cases 123 Table of IRS Revenue Rulings and Revenue Procedures 129 Table of IRS Private Determinations Cited in Text 133 Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 141 About the Author 157 About the Online Resources 159 Cumulative Index 161
£103.50
John Wiley & Sons Inc Tax Planning and Compliance for TaxExempt
Book SynopsisAn essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers Completely updated for 2022 This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful annual supplement for 2022 will cover any and all changes and updates to the law within the previous 12 month period and will keep accountants, attorneys, and others up-to-datTable of ContentsPreface Part I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations § 1.4 Role of the Internal Revenue Service § 1.8 Developments Responding to COVID-19 Chapter 2 Qualifying Under IRC § 501(c)(3) § 2.2 Operational Test Chapter 3 Religious Organizations § 3.2 Churches Chapter 4 Charitable Organizations § 4.1 Relief of the Poor § 4.3 Lessening the Burdens of Government § 4.5 Advancement of Education and Science § 4.6 Promotion of Health Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals § 5.1 Educational Purposes Chapter 6 Civic Leagues and Local Associations of Employees: § 501(c)(4) § 6.2 Qualifying and Nonqualifying Civic Organizations Chapter 9 Social Clubs: § 501(c)(7) § 9.1 Organizational Requirements and Characteristics § 9.4 Revenue Tests Chapter 10 Instrumentalities of Government and Title-Holding Corporations § 10.6 Requirements for IRC §501(c)(8) and (c)(10) Chapter 11 Public Charities § 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1) § 11.5 Difference Between § 509(a)(1) and § 509(a)(2) § 11.9 Supporting Organization: §509(a)(3) Part II STANDARDS FOR PRIVATE FOUNDATIONS Chapter 12 Private Foundations—General Concepts § 12.4 Termination of Private Foundation Status Chapter 13 Excise Tax Based on Investment Income: IRC §4940 § 13.2 Capital Gains Chapter 14 Self-Dealing: IRC § 4941 § 14.2 Sale, Exchange, or Lease of Property § 14.5 Transactions That Benefit Disqualified Persons Chapter 15 Minimum Distribution Requirements: IRC § 4942 § 15.1 Assets Used to Calculate Minimum Investment Return § 15.2 Measuring Fair Market Value § 15.4 Qualifying Distributions Chapter 16 Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944 § 16.1 Excess Business Holdings § 16.2 Jeopardizing Investments Chapter 17 Taxable Expenditures: IRC § 4945 § 17.3 Grants to Individuals § 17.4 Grants to Public Charities Part III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS Chapter 18 IRS Filings, Procedures, and Policies § 18.1 IRS Determination Process § 18.2 Annual Filing of Form 990 § 18.3 Reporting Organizational Changes to the IRS § 18.4 Weathering an IRS Examination Chapter 19 Maintaining Exempt Status § 19.1 Checklists Chapter 20 Private Inurement and Intermediate Sanctions § 20.2 Salaries and Other Compensation § 20.10 Intermediate Sanctions § 20.11 New § 4960 Excise Tax on Excess Compensation Chapter 21 Unrelated Business Income § 21.4 Definition of Trade or Business § 21.8 Unrelated Activities § 21.10 Income Modifications § 21.11 Calculating and Minimizing Taxable Income Chapter 23 Electioneering and Lobbying § 23.3 Tax on Political Expenditures Chapter 24 Deductibility and Disclosures § 24.1 Overview of Deductibility § 24.2 The Substantiation and Quid Pro Quo Rules § 24.3 Valuing Donor Benefits Chapter 25 Employment Taxes § 25.1 Distinctions Between Employees and Independent Contractors § 25.3 Reporting Requirements Chapter 27 Cryptocurrency § 27.1 What Is Cryptocurrency? § 27.2 What Are the Various Kinds of Cryptocurrency? § 27.3 Should Nonprofits Be Involved in Cryptocurrency? § 27.4 Cryptocurrencies and the Internal Revenue Service Index
£103.50
Pearson Education Limited Melvilles Taxation Finance Act 2020
Book SynopsisFor undergraduate and graduate courses in Taxation, and for professional use. Get clarity on UK taxation rulesand policiesin this up-to-date guide for year 2020 Taxation, 26thEdition, by Alan Melville,updated with 2020's Finance Act,is the definitive, market-leadingtexton UK taxation and is known for its up-to-date coverage of the changes introduced by the annual Budget.Featuring clean, well-structured prose and a wealth of immensely practical examples, this comprehensive guide serves as both a core textbook if you are studying taxation for the first time and a reference text that clearly explains the UK tax system and taxation regulations. Additionally, afree to access CompanionWebsite features opportunities for extra practice, pluschapter appendices anda range of useful links to explore taxation rules and the tax system further. Pearson, the world'slearningcompany. Table of ContentsPART 1 INCOME TAX AND NATIONAL INSURANCE 1 - Introduction to the UK tax system 2 - Introduction to income tax 3- Personal allowances 4- Payments and gifts eligible for tax relief 5 - Income from property 6 - Income from savings and investments 7 - Income from employment (1) 8 - Income from employment (2) 9 - Income from self-employment: Computation of income 10 - Income from self-employment: Basis periods 11 - Income from self-employment: Capital allowances 12 - Income from self-employment: Trading losses 13 - Income from self-employment: Partnerships 14 - Pension contributions 15- Payment of income tax, interest and penalties 16 - National insurance contributions Review Questions (Set A) PART 2 CAPITAL GAINS TAX 17 - Introduction to capital gains tax 18 - Computation of gains and losses 19 - Chattels and wasting assets 20 - Shares and securities 21 - Principal private residence 22 - CGT reliefs Review Questions (Set B) PART 3 CORPORATION TAX 23 - Introduction to corporation tax 24 - Corporate chargeable gains 25 - Computation and payment of the corporation tax liability 26 - Corporation tax losses 27 - Close companies and investment companies 28 - Groups of companies and reconstructions Review Questions (Set C) PART 4 MISCELLANEOUS 29 - Value added tax (1) 30 - Value added tax (2) 31 - Inheritance tax 32 - Overseas aspects of taxation Review Questions (Set D) PART 5 ANSWERS
£66.68
