Tolley's International Taxation of Corporate Finance
Tolley's International Taxation of Corporate Finance

Author: John Abrahamson

Publisher: Tolley

Published: 2014-08-01

Total Pages: 432

ISBN-13: 9780754551843

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This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations. The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. These issues include: examples of country tax regimes; corporate finance including issuing shares; debt instruments; bank loans; investment banking activities; and alternative finance such as crowdfunding; microfinance and alternative energy funding; and international tax issues relating to interest and dividend flows; capital gains; and foreign tax credits. The book reviews related topics, including: mergers and acquisitions funding; asset and project finance; securitisation; derivatives; hybrid securities and entities; Islamic financing; bank capital structures; group treasury companies; debt restructuring; and transfer pricing issues. The book is based on Corporate Finance and International Taxation courses presented by the author in London, Paris, Zurich, Lugano, Rio de Janeiro, Mexico City, Hong Kong and Singapore.

Slow Cities
Slow Cities

Author: Paul Tranter

Publisher: Elsevier

Published: 2020-06-18

Total Pages: 424

ISBN-13: 0128153172

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Slow Cities: Conquering Our Speed Addiction for Health and Sustainability demonstrates, counterintuitively, that reducing the speed of travel within cities saves time for residents and creates more sustainable, liveable, prosperous and healthy environments. This book examines the ways individuals and societies became dependent on transport modes that required investment in speed. Using research from multiple disciplinary perspectives, the book demonstrates ways in which human, economic and environmental health are improved with a slowing of city transport. It identifies effective methods, strategies and policies for decreasing the speed of motorised traffic and encouraging a modal shift to walking, cycling and public transport. This book also offers a holistic assessment of the impact of speed on daily behaviours and life choices, and shows how a move to slow down will - perhaps surprisingly - increase accessibility to the city services and activities that support healthy, sustainable lives and cities. - Includes cases from cities in North and South America, Europe, Asia, Africa and Australasia - Uses evidence-based research to support arguments about the benefits of slowing city transport - Adopts a broad view of health, including the health of individuals, neighbourhoods and communities as well as economic health and environmental health - Includes text boxes, diagrams and photos illustrating the slowing of transport in cities throughout the world, and a list of references including both academic sources and valuable websites

Practical Guide to U.S. Transfer Pricing
Practical Guide to U.S. Transfer Pricing

Author: Robert T. Cole

Publisher: Aspen Publishers

Published: 1999

Total Pages: 1302

ISBN-13:

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Practical Guide to U.S. Transfer Pricing is a total approach to U.S. transfer pricing For The complex global marketplace. No book on the market today offers you a more thorough approach to transfer pricing rules that Practical Guide to U.S. Transfer Pricing. The tremendous increase in international trade among the nations of the world has made transfer pricing the most important international tax issues for governments. Thus, it is a major problem for major multinational corporations, which are subject to detriments from transfer pricing rules and adjustments, especially double taxation, penalties, And The cost of compliance. Packed with ready-to-use guidelines, detailed examples, and useful tips, Practical Guide to U.S. Transfer Pricing has been specifically designed to help you make today's transfer pricing rules work for your corporation. The book brings together For The first time, a wealth of features that will empower you to deal quickly and efficiently with all transfer pricing issues and problems. You will find: Unsurpassed coverage of U.S. transfer pricing substantive rules Incisive comparisons of the U.S. rules To The international accepted OECD Transfer Pricing Guidelines Information on both special and traditional procedures for transfer pricing cases Comprehensive explanations of all major transfer pricing methods, such as the Comparable Uncontrolled Price Method, Cost Plus Method, Comparable Profits Methods, and Profit Split Method Criteria for choosing the best transfer pricing method Ideas on how to cope with the U.S. rules in light of foreign requirements A checklist that multinationals can use in developing an international strategy for transfer pricing compliance A full description of the proposed method of global trading of financial products.

Clarke's Offshore Tax Planning 2020-21
Clarke's Offshore Tax Planning 2020-21

Author: Giles Clarke

Publisher: Tolley

Published: 2020-12-15

Total Pages: 1616

ISBN-13: 9781474314534

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This latest edition cements the title's reputation as one of the best available for tax planning. Clarke's Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.As the most up-to-date and reliable resource available, you can confidently advise your private clients and privately-owned businesses on the best place to set up a trust, re-invest, re-locate and so on.The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses while annual publication ensures it is both up-to-date and relevant.

International Taxation of Banking
International Taxation of Banking

Author: John Abrahamson

Publisher: Kluwer Law International B.V.

Published: 2020-02-20

Total Pages: 468

ISBN-13: 9403510951

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Banking 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.

Tolley's Guide to Employee Share Schemes
Tolley's Guide to Employee Share Schemes

Author: David Craddock

Publisher: Tolley

Published: 2016-10-26

Total Pages: 900

ISBN-13: 9780754553649

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With this new edition of Tolley's Guide to Employee Share Schemes you can be sure you're giving the best, up-to-date guidance on implementing employee share schemes which will save money for your client.The new edition of this title evaluates the range of employee share schemes available, looking at their processes, the statutory and regulatory requirements, HMRC's interpretation of share scheme issues and most importantly the tax benefits associated with the various schemes. You can rely on the detailed and expert guidance contained in this title to ensure you choose the most effective and tax efficient employee share scheme. This indispensable guide is written in a clear, practical style and includes worked examples and case studies throughout.