Taxation and duties law Books

Book SynopsisDuring the Great Depression,the proliferation of local taxpayers' associations was dramatic and unprecedented. The justly concerned members of these organizations examined the operations of state, city, and county governments, then pressed local officials for operational and fiscal reforms. These associationsaimed to reduce the cost of state and local governments to make operationsmore efficient and less expensive. Mr. Taxpayer versus Mr. Tax Spenderpresents a comprehensive overview of thesegrassrootstaxpayers' leagues beginning in the 1860s and shows how they evolved during their heyday in the 1930s. Linda Upham-Bornstein chronicles the ways thesetaxpayers associations organized as well as the tools they usedconstructive economy, political efforts, tax strikes, and tax revolt through litigationtoachieve their objectives. Taxpayer activity was a direct consequence ofand a response tothe economic crisis of the Great Depression and the expansion of the size and scope of government.MrTrade Review“Nobody else has comprehensively detailed the activities of tax protesters during the Great Depression, and Upham-Bornstein does this very effectively. This book will prove beyond a shadow of a doubt that taxpayer politics are a long-standing American tradition. ‘Mr. Taxpayer versus Mr. Tax Spender’ provides useful analyses of how these movements relate to trends in law and politics, as it provides a wealth of empirical details and richness for this relatively understudied topic.”—Lawrence Glickman, Professor of American Studies at Cornell University, and author of Free Enterprise: An American History“In the depth of the Great Depression, middle-class property owners spontaneously organized to ‘raise hell and lower taxes.’ This extensively researched, sensibly organized, and thoughtfully argued book presents nonpartisan political activism, judicial intervention into local government, and a pivotal moment in the fiscal history of the United States. It also reaches a surprising but utterly convincing conclusion: most tax revolters sought not a smaller government but a more efficient and progressive one.”—Daniel R. Ernst, Carmack Waterhouse Professor of Legal History at Georgetown University Law Center, and author of Tocqueville’s Nightmare: The Administrative State Emerges in America, 1900–1940

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Book SynopsisDuring the Great Depression,the proliferation of local taxpayers' associations was dramatic and unprecedented. The justly concerned members of these organizations examined the operations of state, city, and county governments, then pressed local officials for operational and fiscal reforms. These associationsaimed to reduce the cost of state and local governments to make operationsmore efficient and less expensive. Mr. Taxpayer versus Mr. Tax Spenderpresents a comprehensive overview of thesegrassrootstaxpayers' leagues beginning in the 1860s and shows how they evolved during their heyday in the 1930s. Linda Upham-Bornstein chronicles the ways thesetaxpayers associations organized as well as the tools they usedconstructive economy, political efforts, tax strikes, and tax revolt through litigationtoachieve their objectives. Taxpayer activity was a direct consequence ofand a response tothe economic crisis of the Great Depression and the expansion of the size and scope of government.MrTrade Review“Nobody else has comprehensively detailed the activities of tax protesters during the Great Depression, and Upham-Bornstein does this very effectively. This book will prove beyond a shadow of a doubt that taxpayer politics are a long-standing American tradition. ‘Mr. Taxpayer versus Mr. Tax Spender’ provides useful analyses of how these movements relate to trends in law and politics, as it provides a wealth of empirical details and richness for this relatively understudied topic.”—Lawrence Glickman, Professor of American Studies at Cornell University, and author of Free Enterprise: An American History“In the depth of the Great Depression, middle-class property owners spontaneously organized to ‘raise hell and lower taxes.’ This extensively researched, sensibly organized, and thoughtfully argued book presents nonpartisan political activism, judicial intervention into local government, and a pivotal moment in the fiscal history of the United States. It also reaches a surprising but utterly convincing conclusion: most tax revolters sought not a smaller government but a more efficient and progressive one.”—Daniel R. Ernst, Carmack Waterhouse Professor of Legal History at Georgetown University Law Center, and author of Tocqueville’s Nightmare: The Administrative State Emerges in America, 1900–1940

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Book SynopsisThe Customs and Excise Duties Handbook 2020 combines the content from both the Customs Duties Handbook and the Excise Duties Handbook. Now published as a seven-volume work, the 2020-21 edition covers all the up-to-date legislation on the key areas for customs and excise practitioners.

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Book SynopsisTolley''s Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2022 is expertly covered by Tolley''s tax team. The reader''s understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon''s Taxes.With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley''s Handbook is the imperative reliable guide to the legislation.

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Book SynopsisCharting tax changes post-Budget, this edition of Whillans''s Tax Tables includes all the relevant information from the 2022 Autumn Budget, enabling practitioners to start processing the updated facts and figures. Revised content includes the latest tax rates, reliefs and tables of rates and allowances for the current year and previous five. Usefully, the operative date for each change is clearly shown. Concise summaries of tax changes are presented in tabular form under distinctive headings.

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Book SynopsisCharting tax changes post-Finance Act, known and respected for its accuracy, this title contains all the data you need. This edition includes provisions from Finance Act 2022 and updated retail price indices, together with any other information not available for inclusion in the Budget edition. The depth of data and breadth of coverage enables you to make fast, effective calculations. Clear and concise summaries of tax changes are presented in tabular form under distinctive headings.Whillans''s Tax Tables provides accurate tables of all the new and revised tax rates and allowances and is published twice a year, in May and August.Known and respected for their accuracy, Whillans''s Tax Tables contain all the data you need in practice. With the latest tax rates, allowances and reliefs, Whillans''s enables you to quickly make calculations with accurate data. The easy-to-use layout and concise expert commentary by our technical team ensure you have exactly the right level of information on

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Book SynopsisThis edition of Whillans Tax Tables includes all the relevant information from the Budget, enabling practitioners to start processing the updated facts and figures.

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Book SynopsisThis edition of Whillans Tax Tables includes all the relevant information from the Budget, enabling practitioners to start processing the updated facts and figures. Revised content includes the latest tax rates, reliefs and tables of rates and allowances for the current year and previous five.

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Book SynopsisHow tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book briTrade Review"Tax and Time successfully makes the case that time has always influenced the structure and administration of tax laws both in the US and abroad. Infanti approaches these issues in a lucid and fascinating way." -- Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law"Anthony Infanti has long been a leading scholar of critical tax theory. With this new book, Infanti turns his analytical gaze to the myriad of ways in which our tax laws interact with the concept of time. Moving beyond the well-known, conventional ways that time affects taxation, Infanti creatively demonstrates how temporality is a central part of the modern legal imagination – and how we can use that imagination to challenge and perhaps even reconstruct how time and taxation shape social justice." -- Ajay K. Mehrotra, Executive Director, American Bar Foundation"Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law." * Law & Social Inquiry *

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Book SynopsisThis monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of ‘what is going on’. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.Trade ReviewThis book is of enormous importance in making clear that tax law is public law, and in providing detailed coverage of major issues which illustrate this point. It would not go too far to say that it is ground-breaking in suggesting new paths for research and new ways of understanding both legal disciplines. It is extremely well written and easy to understand, and it should be accessible to both tax and public law audiences. -- Tony Prosser, Professor of Public Law, University of Bristol * British Tax Review *Table of Contents1. Tax Law, State-building and the Constitution I. Introduction II. Tax as Public Law III. State Building IV. The UK Constitution V. Normative Perspectives VI. The Approach in this Book VII. Conclusion 2. Tax Devolution I. Devolution in the UK Constitution II. Tax Devolution III. Tax in the Constitution IV. Interim Conclusions 3. Reform and Scrutiny of Tax Policymaking I. Constitutional Debates II. Tax Debates III. Improving Reform and Scrutiny IV. Tax in the Constitution V. Interim Conclusions 4. Taxpayer Protection I. Constitutional Debates II. Protection of Taxpayers III. Tax in the Constitution IV. Interim Conclusions 5. Europe and Beyond I. International Law in the UK Constitution II. International Tax III. Brexit IV. Tax in the Constitution V. Interim Conclusions 6. Constitutional Disruption I. Tax and Development II. Taxpayer Consent III. Institution Building IV. Calm at Westminster V. The Flexible Constitution VI. Constitutional Disruption VII. Best Hidden VIII. A Distinctive Window IX. Concluding Comments

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Book SynopsisThis rigorous commentary takes as its focus the English partnership agreement. It sets out in meticulous detail how the agreement is amended by supplementary statutory provisions or rules of procedure. It then goes on to comment on its essential terms, offering various jurisdictions’ perspectives of those terms. Both market standards and alternative approaches (which are common practice) are addressed. Finally, national formulation proposals for the modules of a contract are laid out on the basis of a term sheet. Its rigorous, authoritative examination makes it required reading for all practising in the field of partnership law.

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Book SynopsisMost people would agree that tax systems ought to be ‘just’, and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD’s Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.Trade ReviewThe book will bring us several steps further to achieve a better tax world. I hope many scholars and policy makers will incorporate the various ideas in the book! -- Peter Hongler, University of St Gallen * Intertax *There are several features of this book that make it useful for tax administration scholars and practitioners who are interested in tax justice and how tax administration, as an integral part of tax systems, can contribute to its fairness. -- Nigar Hashimzade, Brunel University London * Journal of Tax Administration *There is an optimism one gets from reading the chapters in this well-balanced, scholarly book. This book stands now as a testimony to the fact that there is far more that we have in common than that which divides us … the chapters of the book underscore our commonality. -- Stephen Daly, King’s College London * British Tax Review *This book considers various perspectives on tax justice contributed by an impressive number of experts – 20 in total, including both established and rising scholars … Subjects covered broadly include imbalances in international tax arrangements, the taxation of large companies, procedural justice, the tax biases against women and minorities, and the application of broader philosophical and economic approaches to tax justice … This book is a welcome addition to the literature. In his introduction, Dominic de Cogan writes that “the strength of this volume . . . is its sheer diversity” (p 2). This remark summarises the greatest value of the book -- Chike Emedosi, University of Aberdeen * The Edinburgh Law Review *Table of Contents1. Mapping Tax Justice Arguments Dominic de Cogan PART I CONCEPTIONS OF JUSTICE 2. A Principle of ‘Natural Justice’: Sir William Petty’s Treatise of Taxes and Contributions and the ‘Royal Absolutist’ Case for Excise Matthew Ward 3. Balancing Conflicting Conceptions of Justice in Taxation Sonja Dusarduijn and Hans Gribnau 4. (Un)Fairness as an Irritant to the Legal System: Th e Case of Two Legislatures and More Multinational Enterprises Emer Hunt PART II SOCIAL PROVISION 5. Taxing for Social Justice or for Growth? Asa Gunnarsson 6. A Brief Theory of Taxation and Framework Public Goods Darien Shanske PART III CITIZENSHIP 7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers Yvette Lind 8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation Henry Ordower PART IV INTERNATIONAL 9. What May We Expect of a Theory of International Tax Justice? Dirk Broekhuijsen and Henk Vording 10. Re-Imagining Tax Justice in a Globalised World Tsilly Dagan 11. Between Legitimacy and Justice in International Tax Policy Ivan Ozai PART V JUSTICE AND PROCEDURES 12. Tax Justice in the Post-BEPS Era: Enhanced Cooperation Among Tax Authorities and the Protection of Taxpayer Rights in the EU Christiana HJI Panayi and Katerina Perrou 13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James 14. Tax Tribunals and Justice for Litigants in Person Richard Thomas 15. New Wave Technologies and Tax Justice Benjamin Walker

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Book SynopsisThis book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.Table of Contents1. Introduction Dominic de Cogan (University of Cambridge, UK) and Alexis Brassey (University of Cambridge, UK) Part I: Revenues and the Tax State 2. Schumpeter’s Crisis of the Tax State, Globalisation and Redistribution Bastiaan Van Ganzen (Leiden University, the Netherlands) and Henk Vording (Leiden University, the Netherlands) 3. Lessons Of Three World Wars Richard Walters (Queen Mary University of London, UK) 4. Taxes During Wars and Crisis Suranjali Tandon (National Institute of Public Finance and Policy, India) 5. Earmarking of Taxes for Disruption and Recovery Ashrita Prasad Kotha (Vienna University of Economics and Business, Austria) 6. Counting Doubloons. A Critical Assessment of How Caribbean British Overseas Territories Are Funding the COVID-19 Response Laura Panadès-Estruch (Cayman Islands Law School) Part II: Revenues and Institution Building Above the State 7. The Role of Crisis in State-Building the European Union through Finance and Taxation: Will COVID and the Russian Attack Trigger Further Union? Pablo A Hernández González-Barreda (Universidad Pontificia Comillas, Spain) 8. Revising the Justification for an EU Tax in a Post-crisis Context Katerina Pantazatou (University of Luxembourg) 9. Fiscal Evolution and the Syndemic Carlo Garbarino (Bocconi University, Italy) 10. The COVID-19 Crisis as a Momentum for the Creation of a European Tax System? Francesco Emanuele Grisostolo (University of Udine, Italy) and Luisa Scarcella (University of Antwerp, Belgium) 11. A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery Yige Zu (Durham University, UK) 12. In Good Times and in Bad: Global Tax Governance During Economic Downturns Natalia Pushkareva (International Lawyers Project, UK) Part III: Environment and Regulation 13. A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis Erika Scuderi (Vienna University of Economics and Business, Austria), Amedeo Rizzo (Bocconi University, Italy) and Artemis Loucaidou (University of Oxford, UK) 14. The Future of the EU’s Financing in Times of Disruption and Recovery: Normative and Technical Issues of Greening the EU’s Own Resources System Stefanie Geringer (University of Vienna, Austria) Part IV: Justice, Distribution and Society 15. The Implications of Intergenerational Issues on Tax Policy in a Post-COVID World. An Examination of Age Discrimination. Alexis Brassey (University of Cambridge, UK) 16. Flexible Work Within Employment Relationships: A Conceptual Scheme for Fiscal Policies Wei Cui (University of British Columbia, Canada) 17. How to Award Financial Aid Amidst a Pandemic Through the Lens of a Tax Scholar Yvette Lind (Copenhagen Business School, Denmark) 18. Law and Beyond: Legislation in Times of Pandemic and the Rule of Law Hanna Filipczyk (University of Bialystok, Poland)

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Book SynopsisThis is the 10th edition of John Tiley’s classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book’s companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK’s value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries’ tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.Table of ContentsPART I: INTRODUCTION TO UK TAX LAW 1. Definitions and Theories 2. Jurisdiction: The Taxing Power 3. Sources 4. The Setting of the Tax System 5. Tax Avoidance PART II: INCOME TAX 6. Historical Introduction 7. Income Tax: Basic Concepts 8. The Tax Unit 9. Taxation and Social Security 10. Deductions and Credits for Taxpayer Expenditure and Losses 11. Personal Reliefs and Tax Reductions 12. Calculations 13. Employment Income: Scope and PAYE 14. Employment Income: Emoluments/Earnings 15. Benefits in Kind and the Convertibility Principle 16. The Benefits Code and Exemptions 17. Employee Share Schemes 18. Employment Income: Deductions and Expenses 19. Business Income—Part I: Scope 20. Business Income—Part II: Basis of Assessment and Loss Relief 21. Business Income—Part III: Principles and Receipts 22. Business Income—Part IV: Trading Expenses 23. Business Income—Part V: Timing and Trading Stock (Inventory) 24. Capital Allowances 25. Income from Land in the United Kingdom 26. Savings Income: Interest and Premium, Bond and Discount 27. Miscellaneous Income Including Annual Payments 28. Income Not Otherwise Charged 29. Trusts 30. Death and Estates 31. Income Splitting: Arrangements and Settlements PART III: CAPITAL GAINS TAX 32. Introduction and Policy 33. Structure and Elements 34. Assets 35. Disposals: (1) General 36. Disposals: (2) Gifts, Bargains Not at Arm’s Length and Other Gratuitous Transactions 37. Leases 38. Options 39. Death 40. Trusts 41. Shares, Securities and Other Fungible Assets 42. Capital Gains Tax and Business 43. Computation of Gains PART IV: INHERITANCE TAX 44. Inheritance Tax: Introduction 45. Transfers of Value by Disposition 46. Death 47. Gifts with Reservation 48. Settled Property: Introduction 49. Trusts with Interests in Possession 50. Relevant Property Trusts with No Qualifying Interest in Possession 51. Favoured Trusts 52. Companies 53. Exempt Transfers: Conditions and Allocation Where Partly Exempt 54. Particular Types of Property 55. Valuation: Rules, Charges and Reliefs 56. Accountability and Administration 57. Incidence of Tax 58. International PART V: CORPORATION TAX 59. Corporation Tax—Introduction, History and Policy 60. Structure 61. Distributions 62. Computation (1): General Rules 63. Computation (2): Accounting-based Rules for Specific Transactions 64. Groups and Consortium Companies: General 65. Control, Groups and Consortium Companies: Capital Gains 66. Exempt Distributions: Demergers 67. Close Companies 68. Anti-avoidance: Special Provisions PART VI: INTERNATIONAL AND EUROPEAN UNION TAX 69. International Tax: Introduction and Connecting Factors 70. Enforcement of Foreign Revenue Laws 71. UK Residents and Foreign Income 72. Source: The Non-resident and the UK Tax System 73. Controlled Foreign Companies 74. Capital Gains 75. Unilateral Relief Against Double Taxation 76. Double Taxation: UK Treaty Relief 77. European Union Tax Law Bonus chapters – available on Companion Website: PART VII: TAX-PREFERRED SAVINGS AND CHARITIES 78. Favoured Methods 79. Investment Intermediaries 80. Pensions 81. Charities 82. Value Added Tax and Stamp Duties

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Book SynopsisThis book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.Table of ContentsPart 1 1. Overview of the Sources of EU Tax Law 2. General Principles of EU Tax Law 3. The Principle of Equality as Foundation of Tax Law 4. Taxpayers’ Fundamental Rights 5. Justification of Infringements Part 2 6. Direct Taxation 7. Indirect Taxation 8. EU Taxes Part 3 9. Administrative Implementation 10. Judicial Implementation and Legal Protection Part 4 11. Summary Index

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Book SynopsisMultinational corporations face different tax systems in different countries that require careful tax planning. A systematic approach is needed to minimize and avoid unnecessary business taxes. Some core issues of international taxation are part of a successful corporate tax plan in an international context. The first issue is a good understanding and appreciation of the principles of international taxation that include the different philosophies of taxation, the different kinds of taxes, the different tax systems, the different tax treaties and potential tax havens. The second issue is a thorough understanding of U.S. taxation of foreign income to avoid double taxation and the computation of foreign tax credits. The third issue is the choice of a transfer pricing method and the compliance with tax regulations on both the transfer of tangible and intangible assets. The fourth issue is the intelligent use of tax vehicles for exporting which can generate substantial savings and reduce the effective tax rate and involve the choice between the interest-charge domestic international sales corporation and the foreign sales corporation. A final issue is the efficient use of value-added taxation for activities taking place outside the U.S., and a new appreciation of the potential of this form of taxation for the United States. Practicing accountants, academics, business executives, students, legislators, and others who want a better understanding of the complex issues of international taxation will be interested in this book.Table of ContentsPreface Principles of International Taxation U.S. Taxation of Foreign Income Transfer Pricing Tax Incentives for Exporting Value-Added Taxation Selected Bibliography Index

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Book SynopsisThe Foreign Intelligence Surveillance Act (FISA), 50 U.S.C. 1801 et seq., as passed in 1978, provided a statutory framework for the use of electronic surveillance in the context of foreign intelligence gathering. In so doing, Congress sought to strike a delicate balance between national security interests and personal privacy rights. Subsequent legislation expanded federal laws dealing with foreign intelligence gathering to address physical searches, pen registers and trap and trace devices, and access to certain business records. The USA PATRIOT Act of 2001, P.L. 107-56, made significant changes to some of these provisions. Further amendments were included in the Intelligence Authorization Act for Fiscal Year 2002, P.L. 107-108, and the Homeland Security Act of 2002, P.L. 107-296, the Intelligence Reform and Terrorism Prevention Act, P.L. 108-458, the USA PATRIOT Improvement and Reauthorization Act of 2005, P.L. 109-177, and the USA PATRIOT Act Additional Reauthorizing Amendments Act of 2006, P.L. 109- 178. In addressing international terrorism or espionage, the same factual situation may be the focus of both criminal investigations and foreign intelligence collection efforts. Some of the changes in FISA under these public laws are intended, in part, to facilitate information sharing between law enforcement and intelligence elements. In its Final Report, the 9/11 Commission noted that the removal of the pre-9/11 "wall" between intelligence and law enforcement "has opened up new opportunities for co-operative action within the FBI." P.L. 110-55 limits the construction of the term "electronic surveillance" so that it does not cover surveillance directed at a person reasonably believed to be located outside the United States. It also creates a mechanism for acquisition, without a court order under a certification by the Director of National Intelligence (DNI) and the Attorney General, of foreign intelligence information concerning a person reasonably believed to be outside the United States. The Protect America Act provides for review by the Foreign Intelligence Surveillance Court (FISC) of the procedures by which the DNI and the Attorney General determine that such acquisitions do not constitute electronic surveillance. In addition, P.L. 110-55 authorises the Attorney General and the DNI to direct a person with access to the communications involved to furnish aid to the government to facilitate such acquisitions, and provides a means by which the legality of such a directive may be reviewed by the FISC petition review pool. A decision by a judge of the FISC petition review pool may be appealed to the Foreign Intelligence Surveillance Court of Review, and review by the U.S. Supreme Court may be sought by petition for writ of certiorari.

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Book SynopsisWhen conflicts arise between a programmer (a broadcaster or a cable network owner) and a multi-channel video programming distributor (MVPD, usually a cable or satellite operator) about the carriage of particular video programming, the price for that programming, or the tier on which the programming is to be offered to the end user, many consumers can be affected. Recently there have been several incidents in which a negotiating impasse between a programmer and a distributor has resulted in the programmer refusing to allow the MVPD to carry, or the MVPD choosing not to carry, a program network. While contractual terms, conditions, and rates are determined by private negotiations, they are strongly affected by a number of federal statutory provisions and regulatory requirements, including the statutory retransmission consent and must-carry rules, the FCC program exclusivity rules, local-into-local and distant signal provisions in satellite laws, copyright law provisions relating to cable and satellite, statutory commercial leased access requirements and program carriage and non-discriminatory access provisions, and the FCC''s media ownership rules. The recent increase in negotiating impasses appears to be the result of structural market changes that have given programmers with "must-have" programming much greater leverage, particularly when they are negotiating with small distributors. Competitive entry in distribution -- almost all cable companies now face competition from two satellite companies, and are beginning to face competition from telephone companies -- has emboldened programmers with popular programming to demand cash payment from distributors for the right to carry that programming. In particular, local broadcasters increasingly are using the statutory retransmission consent requirement to demand cash payment from small cable companies who could lose subscribers to the satellite providers and new telephone entrants if they reach an impasse with the broadcaster and can no longer carry the local broadcast signals. In the past, the cable companies were the only MVPD in a market and could use that countervailing power to refuse to pay cash for carriage. Thus, ironically, competition in the distribution market may be resulting in higher programming costs that MVPDs may have to pass on to their subscribers. The small cable companies have argued that some of the existing statutory and regulatory requirements were implemented at a time when cable was a monopoly and were intended to protect broadcasters. Now that the market dynamics have changed, they argue, some of these rules should be changed to allow for more even-handed negotiations. At the same time, however, as a result of consolidation and clustering in the cable industry there are a few very large cable companies, which primarily serve major markets, as well as the two national satellite operators, that appear to have sufficient market strength to be able to withstand many of the demands of the programmers with must-have programming and to place small independent programmers at a negotiating disadvantage.

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Book SynopsisPrior to the financial crisis and subsequent recession, the value of tax benefits for charitable contributions and organizations was estimated to be around $100 billion per year. About half of this cost arose from the deductions for charitable contributions with the other half from exemptions of earnings of non-profits. In 2010, the deduction for charitable contributions results in an estimated $40 billion in federal revenue losses. On average, endowment investments in 2009 experienced losses, meaning that the federal government did not lose revenues from exempting asset returns from taxation. This book provides an overview of recent changes affecting tax-exempt and charitable organizations, while also discussing issues that may be of legislative interest in the future.

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Book SynopsisThe United States restricts the export of defense items or munitions, certain nuclear materials and technology and items that would assist in the development of nuclear, chemical and biological weapons or the missile technology used to deliver them. U.S. export controls are also used to restrict exports to certain countries on which the United States imposes economic sanctions, such as Cuba, Iran and Syria, and also controls certain exports in adherence to several multilateral non-proliferation control regimes. This book examines the U.S. export control system and the various aspects that have long been criticised by exporters, non-proliferation advocates and other stakeholders as being too rigorous, insufficiently rigorous, obsolete, inefficient or any combination of these descriptions.

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Book SynopsisU.S. trade obligations derive from international trade agreements, including the General Agreement on Tariffs and Trade (GATT), the other World Trade Organization (WTO) agreements, and additional bilateral and regional trade agreements, as well as domestic laws intended to implement those agreements or effectuate U.S. trade policy goals. This book provides an overview of both sources of U.S. trade obligations, focusing on a select group of agreements, provisions, and statutes that are most commonly implicated by U.S. trade interests and policy.

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Book SynopsisThis supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2022 edition includes code and regulation changes up through early February 2022.

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Book SynopsisTable of Contents: Introduction to Blockchain-Based Assets Blockchain-Based Assets as Securities CFTC Regulation of Blockchain-Based Assets Federal Taxation of Virtual Currencies Digital Assets as Payment and Money Transfer Systems Anti-Money Laundering for Digital Assets Sanctions Compliance for Cryptocurrency Transactions Selected Issues in Litigation

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Book SynopsisThis ABA bestseller has helped thousands of estate planners understand the complex rules and regulations governing qualified retirement plan distributions and IRAs. Now newly updated, An Estate Planner's Guide to Qualified Retirement Benefits provides expert and current guidance for structuring benefits from qualified retirement plans and IRAs, consistently relating key distribution issues to current estate planning practice. Topics covered include: The different types of qualified plans and the tax and non-tax rules relating to them The forms of distribution and the situations in which they need to be considered Penalty taxes Distribution requirements and how to calculate them Income taxation and handling rollovers Transfer taxes Spousal rights, QDROs, and community property considerations Estate and trust administration issues Practical planning strategies to avoid penalty and excise taxes on distributions while incurring the lowest income tax, and more Includes appendices on tax consequences and hypothetical retirement plan scenarios, sample forms, and revenue rulings, private letter rulings, IRS news releases and notices.

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Book SynopsisA must-read for anyone preparing for trial before the U.S. Tax Court, this book takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through 2021.This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the third edition includes a discussion of the scope of review for different types of cases and additional examples of how the Tax Court has applied the rules of evidence.

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Book SynopsisEvery state in the country has enacted consumer-protection legislation known as a lemon laws to assist new vehicle buyers with either recurring mechanical problems (commonly referred to as “warranty nonconformities”) in spite of attempts by manufacturers and dealers to repair them, or situations where the defects have caused the vehicle to be out of service for a long period of time. As straightforward as lemon laws appear, a surprising number of very interesting—and sometimes complex—legal issues arise, leading to a substantial amount of litigation (numerous firms around the country specialize exclusively in lemon law cases). Such thorny legal issues include: Is substantial impairment of the defective vehicle “to the consumer” to be judged as an objective test or a subjective one? Must the consumer be completely unaware of the nonconformity before accepting delivery of the vehicle? How specific must the consumer be in notifying the manufacturer or dealer of the consumer’s selection of the remedy to either replace or buy back the defective vehicle? Must all accessories of a vehicle replaced pursuant to the lemon law also be brand new, even if not defective? Can the consumer be required to sign a general release in order to receive the remedies afforded by the lemon law? Do negotiations between the consumer and the manufacturer or dealer toll the time in which the manufacturer must replace or buy back the defective vehicle? Is the manufacturer or dealer allowed more time to replace or buy back the defective vehicle if the consumer is engaged in obstructive tactics? Where is the line between personal and business use of the vehicle which makes the vehicle ineligible for lemon law enforcement? Are leased vehicles covered under lemon laws, and if so, how is the transfer of the vehicle’s title handled? Do lemon laws apply to demonstrators, motor homes, and motorcycles? Each chapter is preceded by “practice tips,” and the text is organized logically to follow the progression and development of litigation claims.

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Book SynopsisExport controls and economic sanctions increasingly affect day-to-day business operations across the globe. No company with cross-border operations or even a multinational work force is immune from their application or can afford to ignore these laws. In recent years, controls over the export of goods, technology, and services now represent a core and extremely complex area of corporate compliance whether your client is involved in import/export activity, mergers and acquisitions, joint ventures, licensing agreements, distribution contracts, or banking and finance transactions.Since the first edition of International Guide to Export Controls and Economic Sanctions was published in 2014, export control laws have undergone profound change and the scope of international economic sanctions laws has expanded to affect virtually every industry in every corner of the World. Years in the making, the second edition of this handbook greatly expands the scope of the first edition. It provides an overview of this challenging and dynamic body of law in the U.S., twenty-three other countries and the EU. International Guide to Export Controls and Economic Sanctions, Second Edition, will be a valuable resource to both seasoned and novice counsel and compliance professionals alike, providing a thorough and practical guide in identifying the myriad issues, navigating the rules, and managing client legal and compliance risks in export controls and economic sanctions law.

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Book SynopsisThe Internet of Things encompasses the ability to connect and direct almost any kind of mechanical system, whether it's automotive, medical, residential, or critical infrastructure. IoT technologies hold tremendous promise for our communities by making them safer and more efficient. As with any other technology, they also entail security risk, and the risks associated with IoT technologies must be aggressively managed. We can do so, with industry’s help, by working to leverage standards and liability and insurance mechanisms to ensure that IoT's foundational building blocks are secure and effective. Increasingly, utilities are deploying smart grid technologies, wirelessly connecting thermostats to the utility to measure usage patterns and allow energy supplies to be adjusted, with precision based on need. Companies are working on clocks, kitchen appliances, and other household products that monitor consumer behavior to turn on your coffee machine moments before you wake up; warn you when you are low on supplies; order groceries for the week; and allow you to remotely operate your locks and lights so you need not be home to admit a visitor, or to check that your residence is secure. Regulating these various systems via network connectivity can add convenience and save money, but doing so can also arm malicious actors with an unprecedented ability to create chaos. The issues that the book addresses include the use of IoT technology in connected cars, health tech, and unmanned aerial vehicles (aka drones); IoT and technological developments such as 5G and blockchain; the current state of laws and regulations relating to the IoT both in the United States and globally; risks associated with IoT devices, including security and privacy issues; how state attorneys general protect consumers in the IoT era; the impact of the IoT on intellectual property and insurance; guidelines for employers, including corporate counsel, regarding the IoT in the workplace; and the future of the IoT from the perspective of an MIT research scientist.

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Book SynopsisAll projects began with an idea, a concept, and a design. The ability to bring these artful projects to reality through construction is based on the foundation of design services of architects and engineers. With each of these projects, however, comes incredible risk and the fundamental duty to protect the lives, safety, and welfare of those that build and occupy these structures. Every construction project carries these fundamental duties and risks, regardless of its size and complexity. This book is serves as an essential tool to educate design and construction professionals, and the legal professionals who consult with them. This update expands on the previous edition, Design Professional and Construction Manager Law, by focusing entirely on the fundamental and emerging laws applicable to design professionals. It covers the fundamental issues that the field of construction law brings to any project, and examines the new legal issues that emerge from advancements in the design and construction industry.

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