Taxation and duties law Books
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 Fundamentals of Taxation for Individuals
Book SynopsisTable of ContentsPart I Introduction to Income Taxation 1 The Professional Practice of Taxation 1-1 1.1 The Basics of Tax Planning 1-4 The IRS: An Uninvited Third Party 1-4 The Goal of Tax Planning 1-5 Considering Tax Costs and Non-Tax Costs 1-6 1.2 Individual Income Tax Formula 1-7 1.3 Tax Compliance vs. Tax Planning 1-15 Closed vs. Open Transactions 1-16 Marginal Tax Rates, Average Tax Rates, and Effective Tax Rates 1-17 Tax Planning Opportunities 1-20 1.4 Tax Avoidance vs. Tax Evasion 1-28 Tax Evasion 1-28 Spotlight on the Law: Is the Tax Law Unconstitutional? 1-29 Tax Ethics 1-30 1.5 Tax Rules vs. GAAP 1-32 1.6 Goals of Tax Policymakers 1-33 Raise Revenue 1-34 Social Objectives 1-34 Economic Objectives 1-35 Equity Objectives 1-35 Political Objectives 1-37 1.7 Other Taxes Paid by Individuals 1-38 Other Federal Taxes 1-38 State and Local Taxes 1-39 Implicit Taxes 1-40 1.8 Professional Taxation as a Career 1-41 The Role of a Tax Professional 1-41 Characteristics of Successful Tax Professionals 1-42 2 Fundamentals of the Federal Income Tax System 2-1 2.1 Taxpayer Activities: Trade or Business, Investment, or Personal Use 2-4 Trade or Business 2-4 Investment Activities 2-5 Personal Activities 2-7 2.2 Classification of Assets 2-10 Ordinary, Section 1231, and Capital 2-10 Spotlight on the Law: Classification of an Asset: Sell Now or Later? 2-11 Realty vs. Personalty 2-12 Holding Period 2-13 2.3 Basis 2-14 What Is Basis? 2-14 Recovery of Basis 2-15 2.4 Foundations of Income 2-17 An All-Inclusive Definition of Income 2-18 Realization of Income 2-18 Income and Basis 2-19 2.5 Foundations of Deductions 2-21 Is an Expenditure Deductible? 2-21 Where Are Expenses Deductible? 2-23 2.6 Introduction to Property Transactions 2-24 Gains and Losses from Sales and Dispositions 2-24 Deferred Gains and Losses 2-26 Excluded Gains and Losses 2-31 3 Tax Authority, Research, Compliance Rules, and Professional Responsibilities 3-1 3.1 Sources of Tax Authority 3-5 Legislative Sources of Tax Authority 3-6 Administrative Sources of Tax Authority 3-8 Judicial Sources of Tax Authority 3-11 Spotlight on the Law: Impact of Filing a Petition Late 3-13 Secondary Sources of Tax Authority 3-16 3.2 Locating and Evaluating Authority 3-17 Weighting of Tax Authority 3-17 The Research Process 3-18 3.3 Compliance Responsibilities 3-20 Filing Requirements 3-20 Taxpayer Penalties 3-22 3.4 Tax Professional Responsibilities 3-31 Circular 230 3-31 Statements on Standards for Tax Services (ssts) 3-34 3.5 Tax Practice and Procedure 3-37 Audit Process 3-38 Appeals Process 3-40 Other Audit Issues 3-40 Signing a Return 3-41 4 Dependents and Filing Status 4-1 4.1 Dependents—Introduction and Qualifying Child 4-3 General Rules for Dependency 4-4 General Rules for Qualifying Child 4-4 Tiebreaker Rules 4-7 Unmarried Parents 4-8 Spotlight on the Law: Can I Claim My Dog as a Dependent? 4-10 4.2 Qualifying Relative and Other Dependency Rules 4-11 General Rules for Qualifying Relative 4-11 Other Dependency Rules 4-13 4.3 Filing Status—Introduction 4-16 General Rules for Married Filing Jointly (MFJ) and Single 4-17 Married Filing Separately (MFS) 4-19 Innocent Spouse Relief 4-20 4.4 Head of Household and Qualifying Widow(er) 4-21 General Rules for Head of Household Status 4-21 Qualifying Widow(er) 4-25 4.5 Dependent on Another Return and Kiddie Tax 4-28 Standard Deduction for a Dependent 4-28 Kiddie Tax 4-29 4.6 Filing Requirements 4-32 Part II Income 5 Framework for Income Recognition 5-1 5.1 All-Inclusive Approach to Income 5-4 Determining Income Recognition 5-5 Form of Receipt 5-5 Treasure Trove Principle 5-6 Spotlight on the Law: Great Catch but Beware of the Taxes! 5-7 5.2 Judicial Doctrines 5-8 Constructive Receipt Doctrine 5-9 Tax Benefit Rule 5-10 Claim of Right Doctrine 5-12 Assignment of Income Doctrine 5-13 5.3 Accounting Methods and Periods—Income 5-14 Cash vs. Accrual Method of Accounting 5-14 Recovery of Capital 5-16 Installment Sales 5-17 Income from Community Property 5-22 Change in Accounting Method 5-23 5.4 Business Income for Individuals 5-24 Sole Proprietorships and Single Member LLCs 5-25 Rental Real Estate 5-26 Royalty Income: Investment or Business? 5-27 Income from Other Pass-Through Entities: Partnerships, Limited Liability Companies (LLCs), and S Corporations 5-27 Advanced Topic—Drilling Down 5-28 5.5 Qualified Business Income Deduction 5-30 Qualified Business Income 5-30 Rental Real Estate 5-31 Determining the Qualified Business Income Deduction (Steps 1–5) 5-31 Determining the Qualified Business Income Deduction (Steps 6–7) 5-36 Determining the Qualified Business Income Deduction (Step 8) 5-38 Advanced Topics—Drilling Down 5-39 6 Income from Personal Activities 6-1 6.1 Income from Prizes, Awards, and Scholarships 6-6 Taxable Prizes and Awards 6-6 Exclusion for Awards for Recognition of Civic or Other Achievements 6-7 Exclusion for Olympic Medals 6-7 Scholarships 6-8 6.2 Divorces 6-10 Alimony 6-10 Child Support 6-12 Property Transfers 6-12 Inadequate Payments of Alimony or Child Support 6-13 6.3 Income and Basis Issues for Gifts and Inheritances 6-14 Income Tax Consequences of Gifts and Inheritances 6-15 Basis and Holding Period Issues for Property Received as Gift 6-16 Basis and Holding Period Issues for Inheritances 6-21 Basis and Issues for Property Converted from Personal Use 6-22 Advanced Topic—Drilling Down 6-24 6.4 Income from Injuries and Other Damage Awards 6-26 Determining the Tax Implications of Damage Awards: Key Questions 6-27 Legal Fees and Damage Awards 6-29 6.5 Income from Death of a Taxpayer 6-31 General Rule 6-31 Exceptions to the General Rule 6-32 Advanced Topic—Drilling Down 6-34 6.6 Forgiveness of Debt 6-35 Love or Generosity 6-36 Bankruptcy 6-36 Insolvency 6-38 Real Property Used in a Trade or Business 6-38 Other Debt Forgiveness 6-38 Spotlight on the Law: Is Debt Forgiveness Always Equitable? 6-39 6.7 Other Inclusions and Exclusions 6-40 Foster Child Payments 6-41 Government Assistance Program Payments (Welfare) 6-41 Parsonage 6-41 Income in Respect of a Decedent (IRD) 6-42 Jury Duty Pay 6-43 Unemployment Compensation 6-43 Advanced Topic—Drilling Down 7-45 7.7 Distribution Rules 7-47 Withdrawals from a Traditional IRA 7-47 Withdrawals from a Roth IRA 7-48 Distributions from Other Qualified Plans 7-49 Required Minimum Distributions 7-49 Rollovers 7-50 Annuities 7-50 7.8 Social Security Benefits 7-54 Spotlight on the Law: Taxation of Social Security Benefits 7-56 7.9 Foreign Earned Income 7-57 Part II (Ch. 5–7): Comprehensive Tax Return Problem 7 Income from Services 7-1 7.1 Wages and Tip Income 7-6 Wages 7-7 Tip Income 7-8 7.2 Income from Insurance-Related Fringe Benefits 7-9 Discrimination Rules 7-9 Employer-Purchased Health, Disability, and Long- Term Care Insurance 7-10 Life Insurance Premiums 7-12 Insurance Benefits Received 7-14 7.3 Income from Other Fringe Benefits 7-18 Personal Expenses Paid by Employer 7-18 Food and Lodging 7-19 Working Condition Fringe Benefits 7-20 De Minimis Fringe Benefits 7-21 No-Additional-Cost Services 7-21 Employee Discounts 7-22 Nominal Gifts 7-22 Safety and Length of Service Achievement Awards 7-22 Transportation and Parking 7-23 Other Fringe Benefits 7-23 Cafeteria Plans 7-25 7.4 Stock Options 7-27 Nonqualified Stock Options 7-29 Incentive Stock Options 7-29 Advanced Topics—Drilling Down 7-32 7.5 Reimbursement of Employee Business Expenses 7-34 Scenario 1: Accountable Plan 7-34 Scenario 2: Nonaccountable Plan 7-35 7.6 Retirement Plans 7-36 Section 401(k) Plans 7-36 Pension Plans 7-37 Self-Employed Plans 7-38 Individual Retirement Accounts 7-38 Part III Deductions 8 Framework for Deductions 8-1 8.1 Types of Activities 8-4 Trade or Business Activity 8-4 Investment/Production of Income Expenses 8-6 Personal Expenses 8-7 8.2 Disallowance of Deductions 8-8 Disallowed Expenses 8-8 Adequate Substantiation 8-11 Benefit of the Taxpayer 8-12 8.3 Types of Deductions 8-13 Spotlight on the Law: Insurance Fraud Payback: Deductible or Not Deductible? 8-14 8.4 Accounting Methods for Deductions 8-15 Prepaid Expenses 8-15 Prepaid Interest 8-16 All-Events Test and Economic Performance 8-17 Payments to a Related Party 8-19 Advanced Topic—Drilling Down 8-20 8.5 Capital Expenditure vs. Repair 8-22 8.6 Accounting for Inventories 8-24 Small Businesses 8-24 Large Businesses 8-25 9 Deductions for AGI and Itemized Deductions 9-1 9.1 Deductions for AGI 9-5 Educator Expenses 9-6 Health Savings Account 9-7 Moving Expenses 9-8 50% of Self-Employment Tax 9-8 Qualified Plan and IRA Contributions 9-9 Self-Employed Health Insurance Deduction 9-9 Penalty on Early Withdrawal of Savings 9-10 Alimony Paid 9-10 Student Loan Interest 9-10 Higher Education Tuition and Fees 9-11 Attorney’s Fees for Discrimination Lawsuits 9-11 Jury Duty Pay 9-12 Charitable Contributions 9-12 9.2 Deductions from AGI: Itemized Deductions vs. Standard Deduction 9-14 9.3 Medical Expenses 9-16 Qualified Medical Expenses 9-17 Other Medical Expense Rules 9-18 Medical Expense Calculation 9-19 9.4 Taxes 9-20 General Rules 9-20 $10,000 Limit 9-22 Spotlight on the Law: The Angst of the SALT Deduction Limitation 9-22 Sales Taxes 9-22 Taxes that Are Not Deductible 9-24 9.5 Interest 9-25 Home Mortgage Interest 9-25 Investment Interest Expense 9-28 Personal Interest 9-29 Other Rules Regarding Interest 9-30 9.6 Charitable Contributions 9-30 Was the Donation Made to a Qualified Charitable Organization? 9-31 Contribution of Services 9-31 Contributions of Cash or Property 9-33 Is There Appropriate Substantiation of the Donation? 9-35 Did the Donor Receive Anything of Value in Return for the Contribution? 9-35 What Limitations Apply to the Amount of the Donation? 9-36 Special Rules for Charitable Contributions 9-38 Nondeductible Contributions 9-38 9.7 Casualty Losses 9-42 Definition of a Casualty Loss 9-42 Casualty Loss Computation 9-42 Casualty Gains and Losses 9-43 9.8 Other Itemized Deductions 9-45 Deductible Other Expenses 9-45 Nondeductible Miscellaneous Expenses 9-45 Advanced Topic—Drilling Down 9-46 10 Business Expenses 10-1 10.1 Business Expense Requirements 10-4 Sole Proprietorship 10-4 Employee Business Expenses 10-4 New Business Investigation Expenses 10-6 10.2 Transportation and Travel Expenses 10-8 Transportation Mode vs. Travel Mode 10-8 Transportation Rules 10-8 Travel Expense Rules 10-9 Business Travel Mixed with Personal Travel 10-10 Travel When Not Away from Home 10-11 Other Travel-Related Limits 10-12 10.3 Entertainment and Education Expenses 10-14 Entertainment 10-14 Spotlight on the Law: Meals and Entertainment: Difference in Tax Treatment 10-15 Education 10-16 10.4 Business Interest 10-18 10.5 Bad Debts 10-21 Cash Method vs. Accrual Method 10-21 Business Bad Debts 10-21 Nonbusiness Bad Debts 10-22 10.6 Net Operating Losses 10-23 Pre-2018 NOLs 10-24 NOLs in 2018, 2019, and 2020 10-24 Post-2020 NOLs 10-24 NOL Computation 10-25 10.7 Excess Business Losses 10-29 11 Limitations on Business Losses and Expenses 11-1 11.1 Business Use of a Home 11-4 Qualification as a Home Office 11-4 Spotlight on the Law: The Home Office Rule 11-5 Evaluating Home Office Deductions 11-6 Simplified Method for Home Office Deduction 11-9 11.2 Hobby Losses 11-11 Definition of a Hobby 11-11 Evaluating the Tax Consequences of Hobbies 11-13 11.3 Vacation Homes 11-14 Personal Category for a Vacation Home 11-15 Rental Category for a Vacation Home 11-16 Personal/Rental Category for a Vacation Home 11-17 11.4 Basis and At-Risk Limitations 11-23 Basis Hurdle 11-23 At-Risk Hurdle 11-24 11.5 Passive Loss Rules 11-25 Tax Consequences of Passive Losses 11-25 Material Participation 11-27 Limited Partners and Rental Activities 11-29 Rental Real Estate 11-30 Selling an Activity with Suspended Passive Losses 11-31 Use of Suspended Losses at Death 11-31 Passive Credits 11-32 Advanced Topic—Drilling Down 11-33 11.6 Losses from Partnerships and S Corporations 11-34 Advanced Topics—Drilling Down 13-24 13.3 Amortization 13-26 Computing Tax Amortization 13-27 Defining Amortizable Intangible Assets 13-27 13.4 Depletion 13-29 Part III (Ch. 8–11): Comprehensive Tax Return Problem Part IV Taxation of Property Transactions 12 Taxation of Investment Income 12-1 12.1 Interest Income 12-4 Municipal Interest Income 12-4 Series EE and Series I Bonds 12-6 Bond Premiums and Discounts 12-7 Spotlight on the Law: Is an Interest-free Loan Treated as a Loan or a Gift? 12-9 Advanced Topics—Drilling Down 12-10 12.2 Dividend Income 12-14 General Rules for Dividends 12-14 Qualified Dividend Income 12-15 Evaluating the Tax Consequences of Dividend Distributions 12-16 Stock Dividends 12-18 Constructive Dividends 12-20 12.3 Capital Gains and Losses 12-22 Capital Asset Definition 12-22 Netting Capital Gains and Losses 12-23 Long-Term Capital Gain Rates 12-27 Ordering Rule for Netting Capital Losses 12-29 Advanced Topics—Drilling Down 12-32 12.4 The 3.8% Net Investment Income Tax 12-36 Defining the Net Investment Income Tax 12-36 Computing the Net Investment Income Tax 12-37 13 Cost Recovery of Property 13-1 13.1 General MACRS Rules 13-5 Personalty (Personal Property) 13-5 Realty (Real Property) 13-12 Spotlight on the Law: Is It Ever Possible to Depreciate Land? 13-14 13.2 Additional Cost Recovery Rules 13-15 Bonus Depreciation 13-15 Section 179 Election 13-17 Automobile Depreciation 13-20 Other Depreciation Systems 13-24 14 Taxation of Assets Used in a Trade or Business 14-1 14.1 Distinguishing Section 1231 Assets from Ordinary and Capital Assets 14-4 Review of Ordinary and Capital Assets 14-4 Section 1231 Assets 14-4 14.2 Identifying Types of Section 1231 Assets 14-7 Spotlight on the Law: Impact of Identifying a Business Asset 14-9 14.3 Netting Section 1231 Gains and Losses 14-10 14.4 Section 1245 Depreciation Recapture 14-15 Defining Section 1245 Assets 14-16 Evaluating Section 1245 Depreciation Recapture 14-16 14.5 Section 1250 Depreciation Recapture 14-20 Defining Section 1250 Assets 14-21 Evaluating Section 1250 Depreciation Recapture 14-22 Reporting Sales of Business Assets: Form 4797 14-26 Advanced Topic—Drilling Down 14-27 15 Property Transactions: Nonrecognition of Gains and Losses 15-1 15.1 Related-Party Losses 15-4 Defining Related Party 15-4 Evaluating Related-Party Transactions 15-4 Advanced Topic—Drilling Down 15-8 15.2 Wash Sales 15-9 Defining a Wash Sale 15-9 Evaluating a Wash Sale 15-10 Spotlight on the Law: Do Wash Sale Rules Apply to Assets Held in an IRA? 15-15 15.3 Like-Kind Exchanges 15-15 Defining Like-Kind Exchanges 15-15 Evaluating Like-Kind Exchanges 15-16 Boot 15-19 Advanced Topics—Drilling Down 15-22 15.4 Involuntary Conversions 15-26 Defining an Involuntary Conversion 15-26 Evaluating an Involuntary Conversion 15-28 15.5 Loss on Sale of Personal Use Assets 15-32 15.6 Sale of Principal Residence 15-33 Defining a Principal Residence 15-33 Evaluating the Sale of a Principal Residence 15-36 Advanced Topics—Drilling Down 15-38 Part IV (Ch. 12–15): Comprehensive Tax Return Problem Part V Other Individual Topics 16 Personal Tax Credits 16-1 16.1 Introduction to Personal Tax Credits 16-4 Credit vs. Deduction 16-5 Nonrefundable vs. Refundable Credits 16-5 16.2 Child Tax Credit 16-7 Refundability 16-8 Tax Compliance 16-9 16.3 Credit for Other Dependents (Family Tax Credit) 16-10 16.4 Child and Dependent Care Credit 16-11 Defining the Child and Dependent Care Credit 16-12 Computing the Child and Dependent Care Credit 16-14 16.5 Earned Income Tax Credit (EITC) 16-18 Defining a Qualifying Child 16-20 Other Rules for the EITC 16-21 Computing the Earned Income Tax Credit 16-21 Tax Compliance 16-23 16.6 Education Credits 16-25 General Guidelines for Education Tax Benefits 16-26 American Opportunity Tax Credit (AOTC) 16-26 Spotlight on the Law: Who Can Claim the American Opportunity Tax Credit? 16-28 Lifetime Learning Credit (LLC) 16-28 Comparison of the AOTC and the LLC 16-30 Tax Compliance 16-31 16.7 Other Personal Tax Credits 16-32 Adoption Credit 16-32 Retirement Savings Contributions Credit (Saver’s Credit) 16-34 Credit for the Elderly or the Disabled 16-35 Energy Credits 16-36 Premium Tax Credit 16-38 Foreign Tax Credit 16-38 17 Alternative Minimum Tax and Other Taxes 17-1 17.1 Alternative Minimum Tax (AMT) 17-4 Formula for Computing the AMT 17-5 Adjustments 17-7 Preferences 17-9 Reconciling Taxable Income and AMT Income 17-10 Other AMT Items 17-11 17.2 Social Security, Medicare, and Self-Employment Taxes 17-17 Independent Contractor vs. Employee 17-18 Self-Employment Income 17-18 Self-Employment Tax Computation 17-19 Social Security and Medicare Taxes for Employees and Employers 17-22 Excess Social Security Tax Credit 17-22 17.3 Other Taxes 17-24 Nanny Tax 17-24 Spotlight on the Law: The Nanny Tax 17-25 Additional Medicare Tax 17-26 Parts II–V (Ch. 4–17): Comprehensive Tax Return Problem Part VI CPA Evolution: Core – Tax 18 Business Entity Topics: CPA Exam Core – Taxation and Regulation 18-1 18.1 Corporations: Taxable Income Computation and Special Deductions 18-5 Corporate Income Tax Formula 18-5 Corporate Deductions 18-8 Spotlight on Becoming a CPA 18-18 18.2 Other Corporate Tax Issues 18-19 Capital Gains and Losses 18-19 Accounting Methods and Periods 18-20 Reconciliation of Book Income and Taxable Income 18-21 Net Operating Losses 18-24 Reconciliation of Retained Earnings 18-26 Corporate Alternative Minimum Tax 18-27 18.3 Business Tax Credits 18-29 Foreign Tax Credit 18-29 General Business Credit 18-30 Business Energy Credits 18-38 18.4 S Corporations 18-40 What is an S Corporation? 18-40 S Corporations vs. C Corporations 18-42 Eligibility Rules for S Corporations 18-43 Election Requirements 18-45 Termination of the S Election 18-46 Taxation of S Corporation Income 18-48 Shareholder’s Basis In S Corporation Stock 18-54 Other S Corporation Issues 18-57 18.5 Partnerships and Limited Liability Companies 18-61 What is a Partnership? 18-61 Taxation of Partnership Income 18-65 Partner’s Basis in Partnership Interest 18-68 18.6 Tax-Exempt Organizations 18-71 Types of Tax-Exempt Organizations 18-71 Eligibility to be Tax-Exempt 18-72 Filing Requirements 18-72 Unrelated Business Income 18-72 Part VI (Ch. 18): Comprehensive Tax Return Problem Appendix A Tax Formula Items A- 1 Appendix B Tax Forms B- 1 Glossary G- 1 Index I- 1
£135.80
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
McGraw-Hill Education Fundamentals of Taxation 2022 Edition ISE
Book SynopsisFundamentals of Taxation emphasizes a hands-on approach to tax education. It''s a Taxation textbook designed to expose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of tax forms and tax returns.To train tomorrow''s tax preparers to handle the complex U.S. tax law, the Fundamentals of Taxation author team has devised four primary teaching advantages:1. Organized to closely follow the IRS tax forms. Actual tax forms are incorporated throughout the text, giving studentsthe opportunity to understand the principles behind tax law while they learn how to work with clients to obtain theinformation they will need to complete tax forms.2. Proper reporting of tax issues are illustrated. The authors present a tax issue, discuss the legal requirements, illustratethe proper tax form p
£56.69
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
NOLO Stand Up to the IRS
Book Synopsis
£28.79
NOLO Tax Savvy for Small Business
Book Synopsis
£27.19
Xlibris The New Income Tax Scandal
£18.62
Temple University Press,U.S. Mr. Taxpayer versus Mr. Tax Spender
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
£73.10
Temple University Press,U.S. Mr. Taxpayer versus Mr. Tax Spender
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
£23.39
Wolters Kluwer Federal Taxation of Wealth Transfers
Book Synopsis
£258.43
LexisNexis UK Tolleys Customs and Excise Duties Handbook Set
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.
£299.99
LEXIS NEXIS UK Whillans Tax Tables 202122 Budget Editio
Book Synopsis
£59.16
LexisNexis UK Tolleys Yellow Tax Handbook 202223
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.
£297.00
LexisNexis UK Whillanss Tax Tables 202223 Budget edition
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.
£47.69
LexisNexis UK Whillanss Tax Tables 202223 Finance Act edition
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
£47.69
LexisNexis Whillanss Tax Tables 202324 Budget edition
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.
£44.25
LexisNexis Whillanss Tax Tables 202425 Budget edition
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.
£48.75
LexisNexis Tolleys Worldwide Tax Guide 202425
Book SynopsisAn essential guide for UK tax practitioners advising corporate and personal clients on overseas tax positions. Produced in partnership with PKF International, the guide sets out the tax regimes for 144 of the leading jurisdictions around the globe.
£313.88
New York University Press Tax and Time
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 *
£33.25
Lexington Books Tax Law and the Environment
Book SynopsisTax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about taxTrade ReviewThe daily reminders of the profound and escalating impacts of climate change set beside Congress’s apparent abandonment of coherent tax policy make this volume especially timely. Given the dramatic implications of tax policy on the environment, this extraordinarily useful and approachable work deserves special attention from anyone wishing to better coordinate these policies and improve environmental outcomes. -- Congressman Earl BlumenauerThe potential of tax law in addressing environmental issues and promoting sustainable development has long been underused. While theoretical arguments for environmental taxation have been discussed extensively, less discussed has been the complex form that such instruments have taken the real world. Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective seeks to fill this gap by examining the practices of environmental taxation from the diverse perspectives of law, economics, and policy science. With leading U.S. and worldwide scholars bringing distinct expertise to the book’s subject matter, the book will be of interest to legal scholars and lawyers, economists and policy makers in the U.S. and around the world. -- Reuven Avi-Yonah, University of MichiganTaxation plays a major role in shaping our energy systems, and hence our physical environment, but often not in ways that were intended or are easy to understand. Roberta Mann and Tracey Roberts have performed an invaluable service by assembling a stellar group of lawyers, economists, accountants and, environmental policy experts from around the world to analyze the origins, structures and impacts of environmental and energy taxes. This multidisciplinary, international perspective will be of great utility in trying to frame tax systems that will benefit both the environment and the economy. It will also help non-tax specialists sort through many of the arcane but essential details of the relevant tax laws. -- Michael B. Gerrard, Columbia University School of LawTrue to its title, this volume is interdisciplinary and global, as it must be. The authors and the editors collectively do a magnificent job of covering the geographic and policy landscapes, and do so with the first-hand knowledge that comes only with serious and sustained engagement with the world of tax law and its environmental effects. This book is essential to anyone interested in environmental taxation and the other myriad of tax laws that have environmental consequences, sometimes foreseeable, sometimes not. -- Shi-Ling Hsu, Florida State University College of LawTable of ContentsChapter One The Curious Origins of the Major U.S. Tax Incentives for Oil and Gas Producers Chapter Two Problems, Policies and Politics of Taxing Energy in the U.S. Chapter Three Tax Treatment of Coal Chapter Four The Japanese Carbon Tax and the Challenges to Low-carbon Policy Cooperation in East Asia Chapter Five Tax and the Environment- Australia Style Chapter Six Environmental Taxation in Canada Chapter Seven The Introduction of Carbon Taxes in Europe Chapter Eight Environmental Taxation in Latin America Chapter Nine Taxing Carbon Dioxide Emissions: Key Issues Chapter Ten Tax Incentives for Conservation Easement Donations: Learning from the U.S. Experience Chapter Eleven The World Trade Organization and Renewable Energy
£98.10
Lexington Books Tax Law and the Environment
Book SynopsisTax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about taxTrade ReviewThe daily reminders of the profound and escalating impacts of climate change set beside Congress’s apparent abandonment of coherent tax policy make this volume especially timely. Given the dramatic implications of tax policy on the environment, this extraordinarily useful and approachable work deserves special attention from anyone wishing to better coordinate these policies and improve environmental outcomes. -- Congressman Earl BlumenauerThe potential of tax law in addressing environmental issues and promoting sustainable development has long been underused. While theoretical arguments for environmental taxation have been discussed extensively, less discussed has been the complex form that such instruments have taken the real world. Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective seeks to fill this gap by examining the practices of environmental taxation from the diverse perspectives of law, economics, and policy science. With leading U.S. and worldwide scholars bringing distinct expertise to the book’s subject matter, the book will be of interest to legal scholars and lawyers, economists and policy makers in the U.S. and around the world. -- Reuven Avi-Yonah, University of MichiganTaxation plays a major role in shaping our energy systems, and hence our physical environment, but often not in ways that were intended or are easy to understand. Roberta Mann and Tracey Roberts have performed an invaluable service by assembling a stellar group of lawyers, economists, accountants and, environmental policy experts from around the world to analyze the origins, structures and impacts of environmental and energy taxes. This multidisciplinary, international perspective will be of great utility in trying to frame tax systems that will benefit both the environment and the economy. It will also help non-tax specialists sort through many of the arcane but essential details of the relevant tax laws. -- Michael B. Gerrard, Columbia University School of LawTrue to its title, this volume is interdisciplinary and global, as it must be. The authors and the editors collectively do a magnificent job of covering the geographic and policy landscapes, and do so with the first-hand knowledge that comes only with serious and sustained engagement with the world of tax law and its environmental effects. This book is essential to anyone interested in environmental taxation and the other myriad of tax laws that have environmental consequences, sometimes foreseeable, sometimes not. -- Shi-Ling Hsu, Florida State University College of LawTable of ContentsChapter One The Curious Origins of the Major U.S. Tax Incentives for Oil and Gas ProducersChapter Two Problems, Policies and Politics of Taxing Energy in the U.S.Chapter Three Tax Treatment of CoalChapter Four The Japanese Carbon Tax and the Challenges to Low-carbon Policy Cooperation in East Asia Chapter Five Tax and the Environment- Australia StyleChapter Six Environmental Taxation in Canada Chapter Seven The Introduction of Carbon Taxes in EuropeChapter Eight Environmental Taxation in Latin AmericaChapter Nine Taxing Carbon Dioxide Emissions: Key IssuesChapter Ten Tax Incentives for Conservation Easement Donations: Learning from the U.S. Experience Chapter Eleven The World Trade Organization and Renewable Energy
£36.00
Bloomsbury Publishing PLC Advanced Issues in International and European Tax
Book SynopsisThis book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union’s Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.Table of Contents1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes 2. The OECD/G20 Base Erosion and Profit Shifting Project: Actions 1 – 5 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 – 10 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 – 15 5. International Tax Avoidance and European Union Law 6. The Compatibility of the BEPS Proposals with European Union Law 7. State Aid, Taxation and Aggressive Tax Planning 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union’s Tax Traditions 9. International and European Union Tax Law in the Post-BEPS World
£41.79
Bloomsbury Publishing PLC Tax Law, State-Building and the Constitution
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
£76.00
Bloomsbury Publishing PLC International Venture Capital Terms: A Handbook
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.
£261.25
Bloomsbury Publishing PLC Landmark Cases in Revenue Law
Book SynopsisIn an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.Trade ReviewSnape and de Cogan frame a book containing classic cases in tax law as a means of understanding the deeply social and political nature of tax law, revenue law, the government, and the people’s interactions in what they hope will be a civilized society. Seeing issues from this more inclusive framing will allow legal scholars to contribute to that desired outcome without unnecessarily narrowing (and thus inevitably distorting) their focus. -- Neil H Buchanan * Jotwell *[A] full appreciation of the immense effort put in by each of the contributors gradually reveals itself after reading each of the contributions. The book is extensively researched and indexed... This book offers much more than an analysis of leading revenue law cases in the UK... This reviewer thoroughly endorses this book as essential reading to anyone interested in the historical development of the UK’s revenue law through the lens of the common law. Furthermore, it is recommended to anyone with an interest in revenue law, especially where the common law operates. It is not a book for reading in a single session; its full impact on one’s thinking is only achievable if a reader takes time to reflect upon the implications and insights provided by each of the chapters. This book should be part of the collections of tax practitioners, academics, officials, the judiciary and students with a keen interest in the law, especially those working with, or having an interest in, revenue law. -- Adrian Sawyer, Professor of Taxation, UC Business School, University of Canterbury, New Zealand * British Tax Review *Table of ContentsIntroduction: On the Significance of Revenue Cases John Snape and Dominic de Cogan 1. Case of Ship-Money (R v Hampden) (1637): Prerogatival Discretion in Emergency Conditions Michael J Braddick 2. Farmer v Glyn-Jones (1903): The Perils of Revenue Practice Chantal Stebbings 3. De Beers Consolidated Mines Ltd v Howe (1906): Corporate Residence: An Early Attempt at European Harmonisation John Avery Jones and Johann Hattingh 4. Thomas Gibson Bowles v Bank of England (1913): A Modern John Hampden? Martin Daunton 5. Great Western Railway Co v Bater (1922): A Question of Classification John HN Pearce 6. The Archer-Shee Cases (1927): Trusts, Transparency and Source Malcolm Gammie 7. Commissioners of Inland Revenue v Crossman (1936): Keeping it in the Family Ann Mumford 8. Edwards v Bairstow and Harrison (1955): Fact Finding and the Power of the Courts Anne Fairpo 9. Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) (1971): A Delphic Pronouncement and a Fundamental Tension Judith Freedman 10. WT Ramsay v Commissioners of Inland Revenue (1981): Ancient Values, Modern Problems John Snape 11. CIR v National Federation of Self-Employed and Small Businesses (1981): All Grievances Converging on Tax Law Dominic de Cogan 12. Conservative and Unionist Central Office v Burrell (1981): A Case of Hidden Significance Victor Baker 13. Mallalieu v Drummond (1983): Allowable Deductions, Inadmissible Arguments Geoffrey Morse 14. Zim Properties Ltd v Proctor (1985): Compromise of Action, Compensation and CGT David Salter 15. The Commerzbank Litigation (1990): UK Law, Tax Treaty Law and EU Law Philip Baker 16. Pepper v Hart and Others (1992): The Case of the Misunderstood Minister Philip Ridd 17. R v Secretary of State for Foreign and Commonwealth Affairs, ex parte World Development Movement (1994): Financial Prudence, Interfering Busybodies Abimbola A Olowofoyeku 18. Barclays Mercantile Business Finance v Mawson (2004): Living with Uncertainty John Vella 19. Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law Christiana HJI Panayi 20. Jones v Garnett (2007): Legal Form, Legal Problem Glen Loutzenhiser
£47.49
Bloomsbury Publishing PLC Tax Justice and Tax Law: Understanding Unfairness
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
£40.84
Bloomsbury Publishing PLC Tax Law in Times of Crisis and Recovery
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)
£80.75
Bloomsbury Publishing PLC Tiley’s Revenue Law
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
£72.00
Bloomsbury Publishing PLC EU Tax Law: A Handbook
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
£261.25
Bloomsbury Publishing PLC Tax Implications of Brexit
Book SynopsisTax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.Trade ReviewThis is an excellent book which makes a real contribution to this area. It is highly recommended for tax professionals in the UK and in the EU, but also general EU law scholars. -- Christiana HJI Panayi, Queen Mary University of London * British Tax Review *Table of ContentsPart 1: General Chapter 1: EU Law in the United Kingdom Post-31 December 2020: The Statutory Regime Chapter 2: Brexit Implications for VAT Chapter 3: Customs and Excise and Brexit Chapter 4: Brexit Implications for State Aid Legislation Part 2: Countries Chapter 5: Austria Chapter 6: Belgium Chapter 7: Czech Republic Chapter 8: Denmark Chapter 9: France Chapter 10: Germany Chapter 11: Hungary Chapter 12: Republic of Ireland Chapter 13: Italy Chapter 14: Luxembourg Chapter 15: The Netherlands Chapter 16: Poland Chapter 17: Portugal Chapter 18: Spain Chapter 19: Sweden Chapter 20: United Kingdom
£170.00
Carolina Academic Press LLC Understanding Partnership and LLC Taxation
Book Synopsis
£43.16
Aspen Publishing Aspen Treatise for Introduction To United States
Book Synopsis
£121.60
Aspen Publishing International Business Transactions: Problems,
Book Synopsis
£310.50
International Monetary Fund (IMF) Tax Law Design and Drafting v. 1
Book SynopsisA comparative law perspective is taken in this publication to consider the development of tax legislation. It covers a wide range of subjects, from the legal framework for taxation, to VAT, and includes such specialized topics as inflation adjustment.Table of ContentsTax legislative process; legal framework for taxation; drafting tax legislation; law of tax administration and procedure; regulation of tax professionals; value-added tax; VAT treatment of immovable property; excises; tax on land and buildings; taxation of wealth; social security taxation; presumptive taxation; adjusting taxes for inflation.
£20.85
Lincoln Institute of Land Policy Legal Issues in Property Valuation and Taxation –
Book Synopsis
£25.50
Bloomsbury Publishing Plc Significant Current Issues in International Taxation
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
£66.28
Lawbook Exchange, Ltd. A Treatise on the Law of Taxation
Book Synopsis
£48.40
Foundation Press McDaniel McMahon Simmons Federal Income Taxation
Book Synopsis
£182.40
