Fundamentals of UK Tax System

Author: Shahzad Ali

Publisher: Createspace Independent Publishing Platform

ISBN: 9781975858421


Page: 354

View: 5205

"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: 6514

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: 6766

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: 2221

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.

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


Page: 408

View: 1779

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.

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

Author: Keith Gordon,Tax Adviser,Ximena Montes Manzano

Publisher: N.A

ISBN: 9781405795210


Page: 2880

View: 8800

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.


Prospects and Policy Responses, Fourteenth Report of Session 2006-07, Report, Together with Formal Minutes, Oral and Written Evidence

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

Publisher: The Stationery Office

ISBN: 9780215036377

Category: Globalization

Page: 225

View: 5461

Globalisation is having an enormous impact on the UK's economy creating significant challenges for policy-making with the shift in economic power from West to East, particularly the rise of China and India in the global economy. The effects will be on felt on highly-skilled jobs as well as some less-skilled employment, and public policy needs to respond to the likely implications for the labour market. The Committee's report considers domestic policy challenges relating to the promotion of innovation and improving the business environment and the skills base in the economy, and issues discussed include: the drivers of globalisation, trade and protectionism, global imbalances, as well as the beneficial and adverse effects of globalisation for the UK economy. The Committee recommends that, in order to promote understanding of the impact of globalisation on jobs and communities, the Government should publish an annual review of new developments affecting the impact of and prospects for globalisation. Given that protectionist sentiment is increasing, posing a threat to the progress of both developed and developing countries, the Committee supports the Government's promotion of a successful conclusion to the Doha trade round. Globalisation is also threatened by the risk of a disorderly unwinding of global imbalances and the success of a reformed International Monetary Fund will be judged by its performance in ensuring global imbalances are properly addressed.

CIMA Learning System Fundamentals of Business Maths

Author: Cima,Graham Eaton

Publisher: Elsevier

ISBN: 0750685174

Category: Business & Economics

Page: 535

View: 6622

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: 2729

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.

Fundamentals of Patent Law

Interpretation and Scope of Protection

Author: Matt Fisher

Publisher: Bloomsbury Publishing

ISBN: 1847313817

Category: Law

Page: 448

View: 9379

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: 8417

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.


Author: N.A

Publisher: N.A



Page: N.A

View: 8934

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: 7955

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.

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: 6144

International Commercial Tax

Author: Peter Harris,David Oliver

Publisher: Cambridge University Press

ISBN: 1139489291

Category: Law

Page: N.A

View: 3952

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.

European Foundation Fundamentals

A Portrait of the Independent Funding Community in Europe

Author: Simon Brown

Publisher: N.A


Category: Endowments

Page: 180

View: 5489

Taxes International

Author: N.A

Publisher: N.A


Category: Double taxation

Page: N.A

View: 3235