Fundamentals of UK Tax System

Author: Shahzad Ali

Publisher: Createspace Independent Publishing Platform

ISBN: 9781975858421

Category:

Page: 354

View: 6661

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

Fundamentals of EU VAT Law

Author: Ad van Doesum,Herman van Kesteren

Publisher: Kluwer Law International B.V.

ISBN: 9041170170

Category: Law

Page: 586

View: 9783

Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. 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. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.

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: 1417

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.

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: 9647

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: 7705

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: 7599

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

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: 2797

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.

The British Tax System

Author: John Alexander Kay,John Anderson Kay,Mervyn A. King

Publisher: N.A

ISBN: 9780198283133

Category: Impôt - Grande-Bretagne

Page: 250

View: 2391

This is the most extensively revised edition to date of this highly successful textbook. The revisions reflect substantial changes which have taken place in the tax system and in the way in which people think about tax issues. The authors identify areas in which the progress of tax reform is unsatisfactory, and they set out a tax reform strategy. In addition to discussing taxation within Britain, the book sets the British tax system in an international context, paying particular attention to the increasing level of integration in the European and world economies.

CIMA Learning System Fundamentals of Business Maths

Author: Cima,Graham Eaton

Publisher: Elsevier

ISBN: 0750685174

Category: Business & Economics

Page: 535

View: 3154

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

Cima Fundamentals of Business Economics

Author: Steve Adams,Paul Periton

Publisher: Elsevier

ISBN: 0750684666

Category: Business & Economics

Page: 379

View: 4013

Address to CIMA students taking the CBA in Fundamentals of Business Economics, offers step-by-step coverage linked directly to the CIMA syllabus learning outcomes, chapter and topic summaries, practice questions, a revision section, and a CBA-style practice exam.

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: 1031

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.

Fundamentals of Patent Law

Interpretation and Scope of Protection

Author: Matt Fisher

Publisher: Bloomsbury Publishing

ISBN: 1847313817

Category: Law

Page: 448

View: 2425

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: 912

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.

Das Kyoto-Protokoll

Internationale Klimapolitik für das 21. Jahrhundert

Author: Sebastian Oberthür,Hermann E. Ott

Publisher: Springer-Verlag

ISBN: 3663014347

Category: Social Science

Page: 443

View: 4815

Die internationale Klimapolitik ist an einem Wendepunkt angekommen. Die Annahme des Kyoto-Protokolls ist ein großer Schritt in dem Versuch der Menschheit, die schädlichen Folgen des Klimawandels zu begrenzen. Dieses Buch, geschrieben von zwei deutschen Experten, erklärt die naturwissenschaftlichen, ökonomischen sowie politischen Bedingungen desTreibhauseffekts und erläutert die Hintergründe der Annahme des Kyoto-Protokolls. Das Buch analysiert in seinem Mittelteil den Vertragstext im Stile eines Gesetzeskommentars, nennt die offenen Fragen und gibt mögliche Antworten für die Weiterentwicklung der Normen. In einem dritten Teil werden Schlussfolgerungen gezogen, die politische Landschaft nach Kyoto beleuchtet und eine Leadership-Initiative für die Europäische Union vorgestellt, um die Handlungsmacht gegenüber den USA wieder zu erlangen.

Global Housing Markets

Crises, Policies, and Institutions

Author: Ashok Bardhan,Robert H. Edelstein,Cynthia A. Kroll

Publisher: John Wiley & Sons

ISBN: 1118144236

Category: Business & Economics

Page: 576

View: 2072

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.

Management Accounting Fundamentals

Author: Janet Walker

Publisher: Elsevier

ISBN: 0750667087

Category: Business & Economics

Page: 450

View: 791

The 2006 edition of CIMA's Official Study Systems are published by Elsevier on behalf of CIMA. Key sections of the 2005 Study Systems are again written by examiners so each text fully reflects what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2006 Study Systems provide complete study material for the May and November 2006 exams. The new edition maintains the popular loose-leaf format and contains: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * CBA style mock exam * The official study systems are the only study materials endorsed by CIMA * Key sections written by 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

TAXES

Author: N.A

Publisher: N.A

ISBN: N.A

Category:

Page: N.A

View: 6120