Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance
Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance

Author: Dean Armstrong KC

Publisher: Bloomsbury Publishing

Published: 2022-10-07

Total Pages: 194

ISBN-13: 1526521415

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This book explores the specialist area of cryptocurrency in the context of matrimonial finance proceedings. The work is split into two parts. The first part provides a comprehensive primer on cryptocurrency and blockchain technology. It explains what cryptocurrencies are, how they are held by their owners, and how blockchain technology works. This part also considers the legal status and current regulatory treatment of cryptocurrency in England and Wales. The second part provides an overview of financial remedies and the distributive principles applied by the Family Court in matrimonial finance cases. It analyses the current case law on cryptocurrencies as a variety of 'property', before exploring issues that practitioners may face when encountering crypto-assets in litigation. This includes the challenges of valuing, tracing, and freezing cryptocurrency, as well as disclosure considerations. The work includes an overview of the principles relating to 'self-help' disclosure and associated criminal offences pursuant to the Computer Misuse Act 1990 and the Data Protection Act 2018. It also contains a summary of HMRC's current guidance on the taxation of crypto-assets for individuals. This title is included in Bloomsbury Professional's Family Law and Cyber Law online services.

Taxation of Derivatives and Cryptoassets
Taxation of Derivatives and Cryptoassets

Author: Oktavia Weidmann

Publisher: Kluwer Law International B.V.

Published: 2024-06-10

Total Pages: 519

ISBN-13: 9403524057

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Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.

Revenue Law: Principles and Practice
Revenue Law: Principles and Practice

Author: Anne Fairpo

Publisher: Bloomsbury Publishing

Published: 2017-09-29

Total Pages: 1921

ISBN-13: 1526501325

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This highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice.

Multilateral Cooperation in Tax Law
Multilateral Cooperation in Tax Law

Author: Martin Klokar

Publisher: Linde Verlag GmbH

Published: 2023-10-03

Total Pages: 357

ISBN-13: 3709412986

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An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.

Busy Practitioner
Busy Practitioner

Author: Mark McLaughlin

Publisher: Bloomsbury Professional

Published: 2004-01-31

Total Pages: 8

ISBN-13: 9781847664914

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With a commentary by a leading industry expert, The Busy Practitioner is a practical monthly digest of key developments for the tax practitioner, the general practitioner and the professional practitioner. Split into 3 distinct sections each issue provides you with a brief summary of the latest news items from the world of tax, topical news for the general practitioner and the month's essential reading for the tax professional. Annual subscription.

Children's Writers' & Artists' Yearbook 2023
Children's Writers' & Artists' Yearbook 2023

Author: Bloomsbury Publishing

Publisher: Bloomsbury Publishing

Published: 2022-07-21

Total Pages: 472

ISBN-13: 1399406043

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Foreword by bestselling and award-winning author Smriti Halls. The indispensable guide to writing for children of all ages from pre-school to young adults, this Yearbook provides inspirational articles from dozens of successful writers and illustrators on how to get your work published. It includes a directory of over a thousand up-to-date listings with contacts from across the media and publishing industry. This bestselling Yearbook is full of practical advice on all stages of the writing and illustration process from getting started, writing for different markets and genres, and preparing an illustration portfolio, through to submission to literary agents and publishers. It also covers the financial, contractual and legal aspects of being a writer and illustrator. Widely recognised as the essential support for authors and illustrators working across all forms: fiction, non-fiction, poetry, screen, audio and theatre, it is equally relevant to those wishing to self-publish as well as those seeking a traditional publisher-agent deal. It includes advice from bestselling writers, such as Sarah Crossan, Kiran Millwood Hargrave, Tom Palmer, David Wood and many more. Additional articles, free advice, events information and editorial services at www.writersandartists.co.uk

House of Sky and Breath
House of Sky and Breath

Author: Sarah J. Maas

Publisher: Bloomsbury Publishing

Published: 2023-09-26

Total Pages: 0

ISBN-13: 163973175X

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The second book in Sarah J. Maas's sexy, groundbreaking, #1 New York Times bestselling Crescent City series! Bryce Quinlan and Hunt Athalar are trying to get back to normal-they may have saved Crescent City, but with so much upheaval in their lives lately, they mostly want a chance to relax. Slow down. Figure out what the future holds. The Asteri have kept their word so far, leaving Bryce and Hunt alone. But with the rebels chipping away at the Asteri's power, the threat the rulers pose is growing. As Bryce, Hunt, and their friends get pulled into the rebels' plans, the choice becomes clear: stay silent while others are oppressed, or fight for what's right. And they've never been very good at staying silent. In this sexy, action-packed sequel to the #1 bestseller House of Earth and Blood, Sarah J. Maas weaves a captivating story of a world about to explode-and the people who will do anything to save it.

Writers' & Artists' Yearbook 2023
Writers' & Artists' Yearbook 2023

Author: Bloomsbury Publishing

Publisher: Bloomsbury Publishing

Published: 2022-07-21

Total Pages: 1621

ISBN-13: 147299129X

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'A definitive guide, in here you'll find everything you need' S. J. Watson With over 4,000 industry contacts and over eighty articles from a wide range of leading authors and publishing industry professionals, the latest edition of this bestselling Yearbook is packed with all of the practical information, inspiration and guidance you need at every stage of your writing and publishing journey. Designed for authors and illustrators across all genres and markets, it is relevant for those looking for a traditional, hybrid or self-publishing route to publication; writers of fiction and non-fiction, poets and playwrights, writers for TV, radio and videogames. If you want to find a literary or illustration agent or publisher, would like to self-publish or crowdfund your creative idea then this Yearbook will help you. As well as sections on publishers and agents, newspapers and magazines, illustration and photography, theatre and screen, there is a wealth of detail on the legal and financial aspects of being a writer or illustrator. Includes advice from writers such as Peter James, Cathy Rentzenbrink, S.J. Watson, Kerry Hudson, and Samantha Shannon. Additional articles, free advice, events information and editorial services at www.writersandartists.co.uk

Writers' & Artists' Yearbook 2025
Writers' & Artists' Yearbook 2025

Author: Bloomsbury Publishing

Publisher: Bloomsbury Publishing

Published: 2024-08-29

Total Pages: 1913

ISBN-13: 1399411756

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'What is your best investment? Buying a copy of the Writers' & Artists' Yearbook.' Kimberley Chambers This bestselling Writers' & Artists' Yearbook contains a wealth of information on all aspects of writing and becoming a published author, plus a comprehensive directory of media contacts. Packed with practical tips, it includes expert advice from renowned authors and industry insiders on: - submitting to agents and publishers - writing non-fiction and fiction across different genres and formats - poetry, plays, broadcast media and illustration - marketing and self-publishing - legal and financial information - writing prizes and festivals. Revised and updated annually, the Yearbook includes thousands of industry contacts and over 80 articles from writers of all forms and genres, including award-winning novelists, poets and playwrights, scriptwriters for TV, radio and videogames. If you want to find a literary or illustration agent or publisher, would like to self-publish or to crowdfund your creative idea then this Yearbook will help you. New content for this edition includes articles on If at first you don't succeed ... by Jessica Irena Smith, The importance of story development by Greg Mosse, Writing for readers by Rachel McLean, Creating a poetry comic by Chrissy Williams, Ghosting: writing other people's stories by Gillian Stern, Romantic motifs by Sue Moorcroft, How a publicist can help you by Hannah Hargrave, Writing across forms by Rob Gittins, Pitching your travel ideas by Jen & Sim Benson, The hybrid author by Simon McLeave. 'The wealth of information is staggering.' The Times

Tax Compliance and Risk Management
Tax Compliance and Risk Management

Author: Piotr Karwat

Publisher: Taylor & Francis

Published: 2023-11-23

Total Pages: 262

ISBN-13: 1003801587

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The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.