Taxation of Regulated Investment Companies and Their Shareholders
Author: Susan A. Johnston
Publisher: Warren Gorham & Lamont
Published: 1999-01-01
Total Pages:
ISBN-13: 9780791337639
DOWNLOAD EBOOKRead and Download eBook Full
Author: Susan A. Johnston
Publisher: Warren Gorham & Lamont
Published: 1999-01-01
Total Pages:
ISBN-13: 9780791337639
DOWNLOAD EBOOKAuthor: United States. Internal Revenue Service
Publisher:
Published: 1973
Total Pages: 256
ISBN-13:
DOWNLOAD EBOOKAuthor: Ruud A. de Mooij
Publisher: International Monetary Fund
Published: 2021-02-26
Total Pages: 388
ISBN-13: 1513511777
DOWNLOAD EBOOKThe book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: World Bank
Publisher: World Bank Publications
Published: 2019-11-21
Total Pages: 254
ISBN-13: 1464814414
DOWNLOAD EBOOKSeventeen 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.
Author: Oregon. Office of the Secretary of State
Publisher:
Published: 1895
Total Pages: 232
ISBN-13:
DOWNLOAD EBOOKAuthor: Illinois. Governor
Publisher:
Published: 2007
Total Pages: 498
ISBN-13:
DOWNLOAD EBOOKAuthor: John Abrahamson
Publisher: Kluwer Law International B.V.
Published: 2020-02-20
Total Pages: 468
ISBN-13: 9403510951
DOWNLOAD EBOOKBanking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
Published: 2022-10-20
Total Pages: 0
ISBN-13: 9781636593579
DOWNLOAD EBOOKThis text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.
Author: Emanuel Kopp
Publisher: International Monetary Fund
Published: 2019-05-31
Total Pages: 37
ISBN-13: 1498317049
DOWNLOAD EBOOKThere is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author: Tom Maguire
Publisher: Bloomsbury Publishing
Published: 2022-04-20
Total Pages: 2858
ISBN-13: 152652029X
DOWNLOAD EBOOKThis flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2021. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your client's tax liabilities as low as possible. This title is included in Bloomsbury Professional's Irish Tax online service.