International Taxation In A Nutshell

Author: Richard L. Doernberg
Publisher: West Academic
ISBN: 9780314194244
Size: 54.79 MB
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Offers a concise exposition of the United States tax laws involved in international business and investment transactions.

Federal Estate And Gift Taxation In A Nutshell

Author: John K. McNulty
Publisher:
ISBN:
Size: 43.27 MB
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Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Tiley S Revenue Law

Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
ISBN: 1509911472
Size: 36.64 MB
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This is the eighth edition of John Tiley's major text on revenue law, now restructured to cover the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax, as well as incorporating sections dealing with Corporation Tax, International and European Tax, Savings and Charities which had previously been published in a separate volume entitled Advanced Topics in Revenue Law. This new version of Revenue Law is fully revised and updated for the latest case law, statutory and other developments including Finance Act 2016, the Supreme Court decision in UBS/DB, the G20/OECD Base Erosion and Profit Shifting project, Diverted Profits Tax, EU State Aid investigations, the 2016 business tax road map, and recent reforms to the UK taxation of capital gains, savings income, dividends and employment benefits. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include 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.

Federal Income Taxation Of Corporations And Stockholders In A Nutshell

Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Size: 45.81 MB
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Practical Guide To U S Taxation Of International Transactions 10th Edition

Author: Michael S. Schadewald
Publisher:
ISBN: 9780808040842
Size: 10.99 MB
Format: PDF
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Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.

Tax Sovereignty In The Beps Era

Author: Sergio André Rocha
Publisher: Series on International Taxati
ISBN: 9789041167071
Size: 14.19 MB
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Series on International Taxation Volume 60 Tax Sovereignty in the BEPS Era focuses on how national tax sovereignty has been impacted by recent developments in international taxation, notably following the OECD/G-20 Base Erosion and Profit Shifting (BEPS) Project. The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with or even impedes that of another. In this collection of chapters, internationally respected practitioners and academics reveal how the OECD's BEPS initiative, although a major step in the right direction, is insufficient in resolving the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post-BEPS world. What's in this book: Following a country-by-country reporting structure, the contributors provide an in-depth analysis of such relevant issues as the following: why multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; how digital commerce has upended traditional notions of source and residence; why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and transfer pricing reform. How this will help you: This book helps readers navigate in these uncertain BEPS times, as well as provides insightful assessments on how countries' tax policies might change in the near future. Through these chapters the authors provide authoritative commentaries on the necessary preconditions for exercising the power to tax in today's world and the impacts of the emergence of the digital economy. Their perspectives and recommendations prove to be highly essential to all policymakers, legislators, practitioners, and academics in the international taxation arena regarding information that is essential for interpretation and decision-making in the current international tax environment.

Legal Research In A Nutshell

Author: Morris L. Cohen
Publisher: West Academic
ISBN: 9780314180070
Size: 68.90 MB
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The Internet has dramatically affected the way legal research is conducted, but finding and using legal resources effectively remains an essential skill for lawyers. This comprehensive but succinct guide covers major primary and secondary sources, including major web resources such as THOMAS and PACER as well as online databases and library materials. Discussion includes coverage of legislative history, administrative law, practice and specialized resources, and research in international and comparative law.

Federal Law Of Employment Discrimination In A Nutshell

Author: Mack A. Player
Publisher: West Group
ISBN:
Size: 30.98 MB
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The Core of Employment Discrimination Law: The Basis of Liability; Protected Classes and Application of Basic Concepts; Compensation Discrimination; Environmental Discrimination and Work Place Rules; Remedies; Enforcement Procedures.