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Publisher: The Stationery Office
Published: 2009-03
Total Pages: 892
ISBN-13: 9780105404095
DOWNLOAD EBOOKRoyal assent, 26th March 2009. An Act to restate, with minor changes, certain enactments relating to corporation tax. Explanatory notes to assist in the understanding of the Act are available separately (ISBN 9780105604099) along with a table of origins and destinations (ISBN 9780105648055). With correction slip dated July 2009
Author: BPP Learning Media
Publisher: BPP Learning Media
Published: 2012-12-01
Total Pages: 641
ISBN-13: 1445361337
DOWNLOAD EBOOKA Core Study Text for the CTA Qualification
Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
Published: 2020-11-27
Total Pages: 677
ISBN-13: 9403523514
DOWNLOAD EBOOKThe emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Author: BPP Learning Media
Publisher: BPP Learning Media
Published: 2012-12-01
Total Pages: 609
ISBN-13: 1445393166
DOWNLOAD EBOOKA Core Study Text for the CTA Qualification
Author: Hammonds Llp
Publisher: A&C Black
Published: 2011-01-01
Total Pages: 425
ISBN-13: 1847668631
DOWNLOAD EBOOK"Tax Aspects of the Purchase and Sale of a Private Company's Shares ties together in one informative book the ever-increasing legislation, case law and extra-statutory material that tax advisers need to be aware of when purchasing and selling shares in private companies. This popular title provides the tax planning solutions that are found from a commercial and tax perspective, but also strike a happy medium between the buyer's and the seller's expectations."--Publisher's website.
Author: John Snape
Publisher: Bloomsbury Publishing
Published: 2011-12-09
Total Pages: 203
ISBN-13: 1847318711
DOWNLOAD EBOOKExcellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.
Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
Published: 2020-10-15
Total Pages: 574
ISBN-13: 1509929118
DOWNLOAD EBOOKThis book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.
Author: John Tiley
Publisher: Bloomsbury Publishing
Published: 2013-01-07
Total Pages: 537
ISBN-13: 1782250395
DOWNLOAD EBOOKThe last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.
Author: Great Britain
Publisher: The Stationery Office
Published: 2010-03-26
Total Pages: 200
ISBN-13: 9780105608103
DOWNLOAD EBOOKThese notes refer to the Taxation (International and Other Provisions) Act 2010 (c. 8) (ISBN 9780105408109) which received Royal assent on 18th March 2010
Author: Great Britain: H.M. Revenue & Customs
Publisher: The Stationery Office
Published: 2010-03-26
Total Pages: 136
ISBN-13: 9780105451488
DOWNLOAD EBOOKThis is an accompanying document to the Taxation (International and Other Provisions) Act 2010, chapter 8 (ISBN 9780105408109) and its explanatory notes (ISBN 9780105608103)
