Taxation of Company Reorganisations

Taxation of Company Reorganisations

Author: Pete Miller

Publisher: Bloomsbury Publishing

Published: 2020-10-05

Total Pages: 749

ISBN-13: 1526511517

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Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)


Corporate Governance in the Common-Law World

Corporate Governance in the Common-Law World

Author: Christopher M. Bruner

Publisher: Cambridge University Press

Published: 2013-03-29

Total Pages: 317

ISBN-13: 1107354900

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The corporate governance systems of Australia, Canada, the United Kingdom and the United States are often characterized as a single 'Anglo-American' system prioritizing shareholders' interests over those of other corporate stakeholders. Such generalizations, however, obscure substantial differences across the common-law world. Contrary to popular belief, shareholders in the United Kingdom and jurisdictions following its lead are far more powerful and central to the aims of the corporation than are shareholders in the United States. This book presents a new comparative theory to explain this divergence and explores the theory's ramifications for law and public policy. Bruner argues that regulatory structures affecting other stakeholders' interests - notably differing degrees of social welfare protection for employees - have decisively impacted the degree of political opposition to shareholder-centric policies across the common-law world. These dynamics remain powerful forces today, and understanding them will be vital as post-crisis reforms continue to take shape.


When Computers Were Human

When Computers Were Human

Author: David Alan Grier

Publisher: Princeton University Press

Published: 2013-11-01

Total Pages: 423

ISBN-13: 1400849365

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Before Palm Pilots and iPods, PCs and laptops, the term "computer" referred to the people who did scientific calculations by hand. These workers were neither calculating geniuses nor idiot savants but knowledgeable people who, in other circumstances, might have become scientists in their own right. When Computers Were Human represents the first in-depth account of this little-known, 200-year epoch in the history of science and technology. Beginning with the story of his own grandmother, who was trained as a human computer, David Alan Grier provides a poignant introduction to the wider world of women and men who did the hard computational labor of science. His grandmother's casual remark, "I wish I'd used my calculus," hinted at a career deferred and an education forgotten, a secret life unappreciated; like many highly educated women of her generation, she studied to become a human computer because nothing else would offer her a place in the scientific world. The book begins with the return of Halley's comet in 1758 and the effort of three French astronomers to compute its orbit. It ends four cycles later, with a UNIVAC electronic computer projecting the 1986 orbit. In between, Grier tells us about the surveyors of the French Revolution, describes the calculating machines of Charles Babbage, and guides the reader through the Great Depression to marvel at the giant computing room of the Works Progress Administration. When Computers Were Human is the sad but lyrical story of workers who gladly did the hard labor of research calculation in the hope that they might be part of the scientific community. In the end, they were rewarded by a new electronic machine that took the place and the name of those who were, once, the computers.


Healthy Development

Healthy Development

Author:

Publisher: World Bank Publications

Published: 2007-01-01

Total Pages: 246

ISBN-13: 0821371940

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After an extensive consultative process with governments and global partners, including civil society organizations and bilateral and multilateral organizations, the World Bank's new health, nutrition, and population strategy aims to help developing countries strengthen their health systems and improve the health and well-being of millions of the world's poorest people, boost economic growth, reduce poverty caused by catastrophic illness, and provide the structural "glue" that supports multiple health-related programs within countries."--BOOK JACKET.


Patterns of Democracy

Patterns of Democracy

Author: Arend Lijphart

Publisher: Yale University Press

Published: 2012-01-01

Total Pages: 457

ISBN-13: 0300189125

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Examining 36 democracies from 1945 to 2010, this text arrives at conclusions about what type of democracy works best. It demonstrates that consensual systems stimulate economic growth, control inflation and unemployment, and limit budget deficits.


Optimal Tax Administration

Optimal Tax Administration

Author: Mr.Michael Keen

Publisher: International Monetary Fund

Published: 2017-01-20

Total Pages: 27

ISBN-13: 1475570309

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This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.


Public Participation and Better Environmental Decisions

Public Participation and Better Environmental Decisions

Author: Frans H. J. M. Coenen

Publisher: Springer Science & Business Media

Published: 2008-12-12

Total Pages: 212

ISBN-13: 140209325X

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Public Participation and Better Environmental Decisions is about a specific ‘promise’ that participation holds for environmental decision-making. Many of the arguments for public participation in (inter)national environmental policy documents are functional, that is to say they see public participation as a means to an end. Sound solutions to environmental problems require participation beyond experts and political elites. Neglecting information from the public leads to legitimacy questions and potential conflicts. There is a discourse in the literature and in policy practice as to whether decision-making improves in quality as additional relevant information by the public is considered. The promise that public participation holds has to be weighed against the limitations of public participation in terms of costs and interest conflicts. The question that Public Participation and Better Environmental Decisions seeks to answer for academics, planners and civil servants in all environmental relevant policy fields is: What restricts and what enables information to hold the ‘promise’ that public participation lead to better environmental decision-making and better outcomes?


Issues of the Day

Issues of the Day

Author: Ian W.H. Parry

Publisher: Routledge

Published: 2010-09-23

Total Pages: 230

ISBN-13: 1136526404

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Issues of the Day provides an easy way for students, academics, journalists, policymakers, and the public to learn about a diverse range of policy issues affecting the environment, energy, transportation, and public health. Each commentary gives a short assessment of a topic, summarizing in a non-technical way the current state of analysis or evidence on the issue, along with selected recommendations for further reading. The essays are written by world renowned scholars, mostly economists, and provide useful insights on policy problems that are often complex and poorly understood. Some of the topics covered include air pollution, hazardous waste, voluntary environmental programs, domestic (U.S.) and global climate policy design, fishery management, water quality, endangered species, forest fires, oil security, solar power, road and airport, fuel taxes and fuel economy standards, alternative fuel vehicles, health and longevity, smoking, malaria, tuberculosis, and the environment and development. The objective is to disseminate the findings of sound, objective research on the costs, benefits, and appropriate reform of public policies. The book provides a useful supplement for undergraduate- and graduate-level course reading, a reference guide for professionals, and a way for the general reader to quickly develop an informed perspective on the most important policy problems of the day. Issues of the Day is available to download as a PDF from the Resources for the Future website: www.rff.org/weeklycommentary