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| Author | : BPP Learning Media (Firm) |
| Publisher | : |
| Total Pages | : |
| Release | : 2014-02-15 |
| Genre | : Inheritance and transfer tax |
| ISBN | : 9781445367835 |
BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.
| Author | : BPP Learning Media (Firm) |
| Publisher | : BPP Publishing |
| Total Pages | : |
| Release | : 2012-09-01 |
| Genre | : Inheritance and transfer tax |
| ISBN | : 9781445397016 |
BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.
| Author | : BPP Learning Media (Firm) |
| Publisher | : BPP Publishing |
| Total Pages | : |
| Release | : 2013-02-01 |
| Genre | : Inheritance and transfer tax |
| ISBN | : 9781445397078 |
BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.
| Author | : BPP Learning Media (Firm) |
| Publisher | : BPP Publishing |
| Total Pages | : |
| Release | : 2013-02-01 |
| Genre | : Inheritance and transfer tax |
| ISBN | : 9781445397139 |
BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the ATT, the leading professional body for tax compliance services and related activities in the UK.
| Author | : |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2011 |
| Genre | : |
| ISBN | : 9781445380735 |
| Author | : Collectif |
| Publisher | : OECD |
| Total Pages | : 112 |
| Release | : 2018-04-16 |
| Genre | : Business & Economics |
| ISBN | : 9789264299337 |
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
| Author | : John Snape |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 496 |
| Release | : 2019-01-10 |
| Genre | : Law |
| ISBN | : 1509912274 |
In 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.
| Author | : Kerrie Sadiq |
| Publisher | : |
| Total Pages | : 356 |
| Release | : 2019 |
| Genre | : Business & Economics |
| ISBN | : 9781906201487 |
In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.
| Author | : Jerome Monsenego |
| Publisher | : |
| Total Pages | : 163 |
| Release | : 2013-01-01 |
| Genre | : Business & Economics |
| ISBN | : 9789144092706 |
Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations. The book provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. This book is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.
| Author | : Stjepan Gadžo |
| Publisher | : |
| Total Pages | : 406 |
| Release | : 2018 |
| Genre | : Taxation |
| ISBN | : 9789087224486 |
Winner of the 2017 European Academic Tax Thesis Award, jointly awarded by the European Association of Tax Law Professors (EATLP) and the European Commission.0 0This book explores one of the most fundamental issues of international tax law: the conditions under which a state may assert a taxing claim over business income derived by a person who is neither its national nor its resident. The term "nexus" or "genuine link" is commonly used in international tax scholarship to describe such basic requirements for the exercise of income tax jurisdiction. When it comes to non-residents, income tax is intimately connected to the notion of "source", in that every state has the right to tax income derived from sources located within its territory.0 The main purpose is to analyse the appropriateness of different nexus norms used by states in the taxation of non-resident business income.
