Fundamentals of UK Tax System

Author: Shahzad Ali

Publisher: Createspace Independent Publishing Platform

ISBN: 9781975858421

Category:

Page: 354

View: 3945

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

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: 9526

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.

CIMA Official Learning System Fundamentals of Business Economics

Author: Steve Adams,Paul Periton

Publisher: Elsevier

ISBN: 1856177211

Category: Business & Economics

Page: 406

View: 5211

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

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: 2032

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

Fundamentals of World Regional Geography

Author: Joseph J. Hobbs

Publisher: Cengage Learning

ISBN: 1305854950

Category: Education

Page: 592

View: 8348

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.

Foundations of Nursing Practice E-Book

Fundamentals of Holistic Care

Author: Chris Brooker,Anne Waugh

Publisher: Elsevier Health Sciences

ISBN: 0723435340

Category: Medical

Page: 748

View: 6039

This title is directed primarily towards health care professionals outside of the United States. It is written specifically to meet the needs of nursing students undertaking the common foundation programme. It aims to explain how and why sensitive, holistic and evidence-based nursing care is carried out. Therefore it is relevant to students who will enter all branches of nursing and includes material that is both common to all and specific to each branch. The book aims to provide all students on foundation nursing and health care programmes with material of sufficient depth/breadth to achieve the NMC outcomes required for entry into the branch programmes. There is an emphasis not only on the theory that underpins nursing practice in the common foundation programme but also on nursing skills which form an increasingly emphasized part of the programme. The chapters have been reviewed by experts from each branch and also clinical skills to ensure the content reflects each branch accurately and appropriately. Emphasis on clinical skills & lifelong learning Realistic scenarios reinforce the need for patient/client-centred care with a holistic approach Activity boxes for all branches and age groups in each chapter ensure relevance to nurses in diverse settings An integrated approach to health promotion with activity boxes emphasises that health maintenance and promotion are central to contemporary nursing practice Reflection, critical thinking and research/appraisal skills are encouraged with a problem centred approach that will help to develop the skills needed to provide sensitive and effective, high quality care and to integrate theory with practice The emphasis on nursing/clinical skills underlines the importance of core skills - an integral part of the patient/client experience Cultural diversity is a core theme throughout The importance of evidence-based practice is highlighted and the text helps readers are assisted to acquire the skills to provide evidence-based care A wide range of general and branch-specific interactive boxes help to develop an understanding of some issues in other branches as well as the core issues that affect all nurses. Self- test questions and answers provide an opportunity for readers to take responsibility for and check their learning. Valuable learning tools are included: glossary of key terms, useful websites and references

Tiley and Collison's UK Tax Guide 2015-16 33rd Edition

Author: Keith Gordon,Tax Adviser,Ximena Montes Manzano

Publisher: N.A

ISBN: 9781405795210

Category:

Page: 2880

View: 8193

Tiley & Collison's UK Tax Guide 2015-16 offers a thorough examination of the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. This edition has been helpfully updated to incorporate the latest statute and case law up to the date of Royal Assent to the Finance Act 2015. It is fully cross-referenced to major LexisNexis looseleaf works, consolidating your research efforts and bringing you fully up-to-date.

CJEU - Recent Developments in Value Added Tax 2017

Schriftenreihe IStR Band 109

Author: Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet

Publisher: Linde Verlag GmbH

ISBN: 3709409551

Category:

Page: 408

View: 8947

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

CIMA Learning System Fundamentals of Business Maths

Author: Cima,Graham Eaton

Publisher: Elsevier

ISBN: 0750685174

Category: Business & Economics

Page: 535

View: 3534

This new edition of CIMA's Official Learning Systems has been written in conjunction with the Examiner. The Learning System has been written specifically for the certificate syllabus by former CIMA examiners in conjunction with the CIMA faculty. Fully revised paperback edition features color throughout and includes: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * Q and A * Completely updated to reflect changes in the syllabus * 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 toward exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

Fundamentals of Patent Law

Interpretation and Scope of Protection

Author: Matt Fisher

Publisher: Bloomsbury Publishing

ISBN: 1847313817

Category: Law

Page: 448

View: 3871

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.

CIMA Official Learning System Fundamentals of Management Accounting

Author: Janet Walker

Publisher: Elsevier

ISBN: 0750684739

Category: Business & Economics

Page: 484

View: 9019

This new edition of the CIMA's Official Learning Systems is published by Elsevier on behalf of CIMA. The Learning System has been written specifically for the new certificate syllabus by former CIMA examiners in conjunction with the CIMA faculty. This edition is in paperback format with 2 colour throughout and includes: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * CBA style mock exam *Re-engineered to meet the demands of the CIMA Certificate in Business Accounting 2006 syllabus * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice * CIMA Official Learning Systems are the only materials written and endorsed by the CIMA Faculty.

TAXES

Author: N.A

Publisher: N.A

ISBN: N.A

Category:

Page: N.A

View: 7662

Global Housing Markets

Crises, Policies, and Institutions

Author: Ashok Bardhan,Robert Edelstein,Cynthia Kroll

Publisher: John Wiley & Sons

ISBN: 1118144236

Category: Business & Economics

Page: 576

View: 4664

A global look at the reasons behind the recent economiccollapse, and the responses to it The speculative bubble in the housing market began to burst inthe United States in 2007, and has been followed by ruptures invirtually every asset market in almost every country in the world.Each country proposed a range of policy initiatives to deal withits crisis. Policies that focused upon stabilizing the housingmarket formed the cornerstone of many of these proposals. Thisinternationally focused book evaluates the genesis of the housingmarket bubble, the global viral contagion of the crisis, and thepolicy initiatives undertaken in some of the major economies of theworld to counteract its disastrous affects. Unlike other books on the global crisis, this guide deals withthe housing sector in addition to the financial sector ofindividual economies. Countries in many parts of the world wereplayers in either the financial bubble or the housing bubble, orboth, but the degree of impact, outcome, and responses variedwidely. This is an appropriate time to pull together the lessonsfrom these various experiences. Reveals the housing crisis in the United States as the core ofthe meltdown Describes the evolution of housing markets and policies in therun-up to the crisis, their impacts, and the responses in Europeanand Asian countries Compares experiences and linkages across countries and pointsto policy implications and research lessons drawn from theseexperiences Filled with the insights of well-known contributors with strongcontacts in practice and academia, this timely guide discusses thehistory and evolution of the recent crisis as local to eachcontributor's part of the world, and examines its distinctive andcommon features with that of the U.S., the trajectory of itsevolution, and the similarities and differences in policyresponse.

Das Kapital im 21. Jahrhundert

Author: Thomas Piketty

Publisher: C.H.Beck

ISBN: 3406671322

Category: Business & Economics

Page: 816

View: 4715

Wie entstehen die Akkumulation und die Distribution von Kapital? Welche Dynamiken sind dafür maßgeblich? Fragen der langfristigen Evolution von Ungleichheit, der Konzentration von Wohlstand in wenigen Händen und nach den Chancen für ökonomisches Wachstum bilden den Kern der Politischen Ökonomie. Aber befriedigende Antworten darauf gab es bislang kaum, weil aussagekräftige Daten und eine überzeugende Theorie fehlten. In Das Kapital im 21. Jahrhundert analysiert Thomas Piketty ein beeindruckendes Datenmaterial aus 20 Ländern, zurückgehend bis ins 18. Jahrhundert, um auf dieser Basis die entscheidenden ökonomischen und sozialen Abläufe freizulegen. Seine Ergebnisse stellen die Debatte auf eine neue Grundlage und definieren zugleich die Agenda für das künftige Nachdenken über Wohlstand und Ungleichheit. Piketty zeigt uns, dass das ökonomische Wachstum in der Moderne und die Verbreitung des Wissens es uns ermöglicht haben, den Ungleichheiten in jenem apokalyptischen Ausmaß zu entgehen, das Karl Marx prophezeit hatte. Aber wir haben die Strukturen von Kapital und Ungleichheit andererseits nicht so tiefgreifend modifiziert, wie es in den prosperierenden Jahrzehnten nach dem Zweiten Weltkrieg den Anschein hatte. Der wichtigste Treiber der Ungleichheit – nämlich die Tendenz von Kapitalgewinnen, die Wachstumsrate zu übertreffen – droht heute extreme Ungleichheiten hervorzubringen, die am Ende auch den sozialen Frieden gefährden und unsere demokratischen Werte in Frage stellen. Doch ökonomische Trends sind keine Gottesurteile. Politisches Handeln hat gefährliche Ungleichheiten in der Vergangenheit korrigiert, so Piketty, und kann das auch wieder tun.

Fundamentals of International Taxation

U.S. Taxation of Foreign Income and Foreign Taxpayers

Author: Boris I. Bittker

Publisher: N.A

ISBN: 9780791367643

Category: Aliens

Page: N.A

View: 3299

Income Tax Law

Author: Vern Krishna

Publisher: N.A

ISBN: 9781552210116

Category: Law

Page: 347

View: 9900

Professor Vern Krishna sets out the fundamental principles of the Canadian income tax system pertaining to individuals and corporations. Each chapter outlines the basic principles, discusses the relevant law, and sets out examples of the computation of each source of income.

European Foundation Fundamentals

A Portrait of the Independent Funding Community in Europe

Author: Simon Brown

Publisher: N.A

ISBN: N.A

Category: Endowments

Page: 180

View: 7021