Fundamentals of UK Tax System

Author: Shahzad Ali

Publisher: Createspace Independent Publishing Platform

ISBN: 9781975858421

Category:

Page: 354

View: 3374

"A highly comprehensive, well-written exam kit, full of helpful exam practice questions and well-explained solutions on UK tax system Finance Act 2016."

The Ecology of Tax Systems

Factors that Shape the Demand and Supply of Taxes

Author: Vito Tanzi

Publisher: Edward Elgar Publishing

ISBN: 1788116879

Category:

Page: 192

View: 4198

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

Tax By Design

The Mirrlees Review

Author: Stuart Adam

Publisher: Oxford University Press

ISBN: 0199553742

Category: Business & Economics

Page: 533

View: 7401

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

The Economics of Taxation

Author: Bernard Salanié

Publisher: MIT Press

ISBN: 9780262194860

Category: Business & Economics

Page: 226

View: 9079

A graduate-level introduction to the economic theories of taxation.

Fundamentals of EU VAT Law

Author: Ad van Doesum,Herman van Kesteren,Gert-Jan van Norden

Publisher: N.A

ISBN: 9789041170163

Category: Law

Page: 571

View: 315

What's in this book: The systematic presentation covers such issues and topics as the following: sources of EU VAT law, including principles derived from CJEU case law; principles underlying the EU VAT system; relations among the layers of VAT law - primary and secondary EU law, national law; how to apply the VAT legislation and case law; allocation of taxing rights (place of supply rules); invoicing requirements and other administrative obligations; exemptions, VAT rates and the taxable amount; the right of deduction of input VAT; intra-Community transactions, importation and exportation; immovable property; and how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. Furthermore, a comprehensive analysis of VAT rules based on real-life examples deduced from EU case law is presented, thereby illustrating the functioning of the EU VAT system.

Fundamentals of Pharmacognosy and Phytotherapy E-Book

Author: Michael Heinrich,Joanne Barnes,Simon Gibbons,Elizabeth M. Williamson

Publisher: Elsevier Health Sciences

ISBN: 0702052310

Category: Medical

Page: 336

View: 4996

‘A new classic’ in a new edition! Fully revised and updated throughout New sections on antimicrobials From journal reviews of the previous edition: ‘Drawing on their wealth of experience and knowledge in this field, the authors, who are without doubt among the finest minds in pharmacognosy today, provide useful and fascinating insights into the history, botany, chemistry, phytotherapy and importance of medicinal plants in some of today's health care systems. This is a landmark textbook, which carefully brings together relevant data from numerous sources and provides in an authoritative and exhaustive manner, cutting edge information that is relevant to pharmacists, pharmacognocists, complementary practitioners, doctors and nurses alike.’ The Pharmaceutical Journal ‘This is the first book that I have encountered which combines the compounds and plants found in standard pharmacognosy textbooks, i.e. those used in orthodox Western medicine, with the 'new phytopharmaceuticals' which have become established in Western culture over the last 20 years. The medical establishment in this environment is finally catching up with the practices of the general population and so this book is an excellent choice for those who wish to investigate which of the many plants available have some scientific credence. I shall be adding this book to the Essential Reading list for all of the undergraduate students on our pharmacy degree course and would encourage all those involved in teaching pharmacy students to do the same." P.J. Houghton, Department of Pharmacy, King's College London, Journal of Ethnopharmacology ‘Educated pharmacists no doubt equate Pharmacognosy with hours spent hunched over a microscope identifying vegetable drugs. Many probably consider it as a subject with little importance in a modern pharmacy curriculum. How wrong they are! ... This book is designed to give an overview at an easy-to-understand level of a broad subject area... For students of science and of the healthcare professions it is a useful text and the authors are to be commended for their work.’ Irish Pharmacy Journal From customer reviews: ‘A new classic. This is an excellent publication both for science students and the non scientific who have an interest in phytotherapy. The layout is logical and clearly set out. I love the chemical structural diagrams, and the explanations of even complex sequences are easy to understand with very little jargon. It is encouraging to see pharmacognosy being given a prominent place in a modern textbook, and interesting to see both hand drawings and chemical structures on the same page!’ ‘I can recommend this to anyone who is interested in the science behind herbal products and medicines; especially if you are interested in plants. It's quite simple to follow and very concise! Good for pharmacy students.’ ‘This is an ultimate textbook in this subject and a boon for students of M Pharmacy (Pharmacognosy) as well as undergraduates students of Pharmacy. Besides them, it is really suitable for every course comprising a study of plants and their medicinal use.’ ‘Excellent reference book. As an editor, I instantly found the answers to various questions I had regarding botanical descriptions. And it even answered questions that I hadn't gotten around to asking. Highly recommended!’

Fundamentals of Patent Law

Interpretation and Scope of Protection

Author: Matt Fisher

Publisher: Bloomsbury Publishing

ISBN: 1847313817

Category: Law

Page: 448

View: 4742

Shortlisted for the 2008 Young Authors Inner Temple Book Prize This new book provides a comprehensive overview of the topic of patent claim interpretation in the UK and in three other select jurisdictions. It explores territory that has great commercial significance and yet is severely under-explored in existing works. The twin issues of the function of patent law and interpretational analysis of the scope of protection have been recently reconsidered by the House of Lords, and this work not only reviews their recent cases but also looks at how the US, German and Japanese patent systems deal with the complex problems presented in this area. The book provides a balanced approach between practical, academic and theoretical approaches to claim interpretation. In doing so it provides more than a simple case analysis, as it enables the reader to consider the shape that the law should take rather than simply recounting the current position. Its novelty therefore lies in bringing the theoretical elements of the discussion together with the view of the profession charged with creating the patent documentation in the first place and then viewing this in the light of the detailed comparative studies. It is only by considering all of these elements that we begin to see a pathway for the development of the law in this area. This is a work that will be an important source of reference for academics and practitioners working in the field of patent law.

Taxation

Finance Act 2017

Author: Alan Melville

Publisher: N.A

ISBN: 9781292200804

Category: Taxation

Page: 624

View: 7804

A reliable and comprehensive guide for students taking a first level course in taxation, business and accounting, featuring a wealth of practical examples.

International Commercial Tax

Author: Peter Harris,David Oliver

Publisher: Cambridge University Press

ISBN: 1139489291

Category: Law

Page: N.A

View: 1360

Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

CIMA Official Learning System Fundamentals of Business Economics

Author: Steve Adams,Paul Periton

Publisher: Elsevier

ISBN: 1856177211

Category: Business & Economics

Page: 406

View: 9157

CIMA Official Learning Systems are the only coursebooks recommended by CIMA. Written by a team of experts that include past and present CIMA examiners and markers, they contain everything you need to know. Each book maps to the syllabus chapter by chapter to help you learn effectively and reinforce learning with features including: - comprehensive coverage of the whole syllabus - step by step coverage directly linked to CIMA's Learning Outcomes - up to date examples and case studies - practice questions to test knowledge and understanding - integrated readings to increase understanding of key theories - colour used throughout to highlight key learning points * The Official Learning systems are the only study materials endorsed by CIMA * Key sections written by former examiners for the most accurate, up-to-date guidance towards exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

Principles of International Taxation

Author: Angharad Miller,Lynne Oats

Publisher: A&C Black

ISBN: 1847668798

Category: Law

Page: 649

View: 7345

This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.

Principles of Tax Policy

Eighth Report of Session 2010-11. Report, together with formal minutes, oral and written evidence

Author: Great Britain. Parliament. House of Commons. Treasury Committee

Publisher: The Stationery Office

ISBN: 9780215556905

Category: Tax administration and procedure

Page: 65

View: 1129

The Treasury Committee welcomes the Government's commitment to a new approach to tax policy making, designed to support its ambition for a more predictable, stable and simple system. But the Government has not done enough to set out the principles underlying that policy. The Committee attempts to identify these principles and considers how tax policy can best support growth. A tax system which is theoretically structured to promote growth will not succeed if businesses are faced with constant change, or if the inefficiency of collection outweighs any benefits. The report warns that a tax system which is felt to be fundamentally unfair will quickly lose political support. It also notes that the scope for tax arbitrage has grown substantially over the last quarter of a century and globalisation is likely to increase it further. A tax system which is not competitive by international standards will not support growth. Competitiveness is also not a simple matter of tax rates, although they have a bearing, but of the stability of the system as a whole. The report recommends that tax policy should be measured by reference to the following principles. Tax policy should: be fair; support growth and encourage competition; provide certainty; provide stability; be practicable, so that a person's tax liability should be easy to calculate and straightforward and cheap to collect; be coherent - new provisions should complement the existing tax system, not conflict with it.

Magna Carta

Author: Anonymous

Publisher: Sovereign via PublishDrive

ISBN: 1909676519

Category: History

Page: 30

View: 1697

The Magna Carta, issued in 1215 by King John. 'No free man shall be seized or imprisoned, or stripped of his rights or possessions ... except by the lawful judgement of his peers...To no one will we sell, to no one deny or delay right or justice.' Although not originally intended as a bill of rights, Magna Carta was used in these terms whenever people's liberties were challenged and is celebrated today as England's eary form of democracy. The continuing symbolic significance of Magna Carta was shown when the universal Declaration of Human Rights was presented to the United Nations in 1948 as a 'Magna Carta for the future'.

House of Lords - Select Committee on Economic Affairs: Tackling Corporate Tax Avoidance: Is a New Approach Needed? - HL 48

Is a New Approach Needed?, 1st Report of Session 2013-14

Author: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Publisher: The Stationery Office

ISBN: 9780108551352

Category: Business & Economics

Page: 58

View: 6633

The report Tackling Corporate Tax Avoidance In A Global Economy: Is A New Approach Needed? (HL 48) examines the problem of the avoidance of corporation tax by multinational companies. The UK faces a serious problem of avoidance of corporation tax, due in part to the complexity of the tax regime in the UK, but mainly because the international tax system gives multinational companies opportunities to shift profits between countries in ways that reduce their liabilities in the UK. This damages the economy and undermines trust in the tax system. The Committee supports the case for fundamental reform of the international corporate tax framework being pursued in the OECD, but it not clear that the reforms will be effective or whether they can be achieved within the proposed two year timescale. The present system can encourage multinational companies to take on excessive debt in the UK, including by borrowing money from an overseas subsidiary, to reduce

Drive

The Surprising Truth About What Motivates Us

Author: Daniel H. Pink

Publisher: Penguin

ISBN: 9781101524381

Category: Business & Economics

Page: 272

View: 2510

Forget everything you thought you knew about how to motivate people—at work, at school, at home. It's wrong. As Daniel H. Pink (author of To Sell Is Human: The Surprising Truth About Motivating Others) explains in his paradigm-shattering book Drive, the secret to high performance and satisfaction in today's world is the deeply human need to direct our own lives, to learn and create new things, and to do better by ourselves and our world. Drawing on four decades of scientific research on human motivation, Pink exposes the mismatch between what science knows and what business does—and how that affects every aspect of our lives. He demonstrates that while the old-fashioned carrot-and-stick approach worked successfully in the 20th century, it's precisely the wrong way to motivate people for today's challenges. In Drive, he reveals the three elements of true motivation: *Autonomy—the desire to direct our own lives *Mastery—the urge to get better and better at something that matters *Purpose—the yearning to do what we do in the service of something larger than ourselves Along the way, he takes us to companies that are enlisting new approaches to motivation and introduces us to the scientists and entrepreneurs who are pointing a bold way forward. Drive is bursting with big ideas—the rare book that will change how you think and transform how you live.

Fundamentals of World Regional Geography

Author: Joseph J. Hobbs

Publisher: Cengage Learning

ISBN: 1305854950

Category: Education

Page: 592

View: 7660

Cengage Learning’s FUNDAMENTALS OF WORLD REGIONAL GEOGRAPHY brings course concepts to life with interactive learning, study, and exam preparation tools along with comprehensive text content for one semester/quarter courses. Whether you use a traditional printed text or all digital MindTap alternative, it’s never been easier to better understand the eight world regions, including the historical, cultural, economic, political, and physical aspects that create regional unity, give them personality, and make them newsworthy. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.