Dimensions of Tax Design
Dimensions of Tax Design

Author: James A. Mirrlees

Publisher: Oxford University Press

Published: 2010-04-29

Total Pages: 1360

ISBN-13: 0199553750

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The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

The Timing of Income Recognition in Tax Law and the Time Value of Money
The Timing of Income Recognition in Tax Law and the Time Value of Money

Author: Moshe Shekel

Publisher: Routledge

Published: 2009-05-28

Total Pages: 601

ISBN-13: 1134021941

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Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.

Tolley's Taxwise 1998-99 I
Tolley's Taxwise 1998-99 I

Author: Arnold Homer

Publisher: Tolley

Published: 1998

Total Pages:

ISBN-13: 9781860128165

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This new edition of a standard text, the first of two volumes, offers guidance to students, practitioners and professional tax advisers on how to approach real-life tax computations. It illustrates how the legislation works in practice.

Advanced Topics in Revenue Law
Advanced Topics in Revenue Law

Author: John Tiley

Publisher: Bloomsbury Publishing

Published: 2013-01-07

Total Pages: 532

ISBN-13: 1782250395

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The 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.

Tolley's Tax Havens
Tolley's Tax Havens

Author: Adrian Ogley

Publisher:

Published: 2000

Total Pages: 630

ISBN-13:

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Tolley's Tax Havens provides an introduction to the principal tax havens of the world including basic business information and company law, as well as taxation. It also contains a brief general overview of tax havens and several articles on specific areas of offshore tax planning.