Parables, Myths and Risks

Parables, Myths and Risks

Author: Cheryl R. Lehman

Publisher: Emerald Group Publishing

Published: 2017-07-27

Total Pages: 232

ISBN-13: 1787145336

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Continuing the search for greater reflectivity regarding accounting’s role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms.


International Taxation of Trust Income

International Taxation of Trust Income

Author: Mark Brabazon

Publisher: Cambridge University Press

Published: 2019-05-02

Total Pages: 417

ISBN-13: 1108492258

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This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.


Tax Administration Reform in China

Tax Administration Reform in China

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages: 67

ISBN-13: 1475523610

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.


Doing Business 2020

Doing Business 2020

Author: World Bank

Publisher: World Bank Publications

Published: 2019-11-21

Total Pages: 241

ISBN-13: 1464814414

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Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.


Corporate Tax Law

Corporate Tax Law

Author: Peter Harris

Publisher: Cambridge University Press

Published: 2013-03-07

Total Pages: 651

ISBN-13: 1107033535

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A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.