Value Added Tax and Direct Taxation
Value Added Tax and Direct Taxation

Author: Michael Lang

Publisher: IBFD

Published: 2009

Total Pages: 1341

ISBN-13: 908722060X

DOWNLOAD EBOOK

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Financial Sustainability and Intergenerational Equity in Local Governments
Financial Sustainability and Intergenerational Equity in Local Governments

Author: Rodríguez Bolívar, Manuel Pedro

Publisher: IGI Global

Published: 2018-03-16

Total Pages: 370

ISBN-13: 1522537147

DOWNLOAD EBOOK

Due to the mortgage crisis of 2008, laws aimed at achieving budgetary and financial stability were enacted. The concept of ?nancial sustainability has been linked to the need of rendering public services without compromising the ability to do so in the future. Financial Sustainability and Intergenerational Equity in Local Governments is a critical scholarly resource that analyzes the financial sustainability of local governments with the aim of ensuring equality and intergenerational equity. Featuring coverage on a broad range of topics such as intergenerational equity, public policies, and sustainability management, this book is geared towards government officials, managers, academicians, practitioners, students, and researchers seeking current research on identifying public policies to ensure financial balance.

Transfer Pricing and Customs Valuation
Transfer Pricing and Customs Valuation

Author: Anuschka Bakker

Publisher: IBFD

Published: 2009

Total Pages: 695

ISBN-13: 9087220596

DOWNLOAD EBOOK

This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations. The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by a discussion of related issues such as VAT and administrative matters. Country chapters provide an overview of the applicable legislation and valuation methods, and case studies allow direct comparison between the practices of the different countries. The book concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach.