Tolley's Value Added Tax 2002
Tolley's Value Added Tax 2002

Author: Robert Wareham

Publisher:

Published: 2002

Total Pages: 1487

ISBN-13: 9780754517061

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Arranged in alphabetical subject order, from accounting periods to zero-rating, this guide brings together in-depth coverage of the UK and EC legislation. It includes Customs and Excise material, relevant case law and tribunal decisions relevant to each topic so the complete picture on any particular point can be easily found. Due to the ever changing nature of VAT and your need to have access to the most up-to-date information. Tolley's VAT annual is published in two complete volumes in April and September for one price.

Finding Legal Information
Finding Legal Information

Author: David Pester

Publisher: Elsevier

Published: 2003-09-30

Total Pages: 308

ISBN-13: 1780630581

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Given the vast amount of legal information available, it is sometimes very difficult - and certainly very time consuming - to know where to start looking for the specific information you require. This book, covering the most up-to-date information sources (printed and electronic), helps guide the reader towards the information they need. It is an accessible and easy-to-use directory of legal information sources for librarians, lawyers, students and anyone needing legal information. The book covers mainly British and European Union law and includes general material and the main subject areas, including online and internet sources. It also lists reference material, such as legal dictionaries and directories. The book is essentially a directory of information sources, with publishing details (including ISBN), and short comments where useful. Electronic sources are mentioned where relevant, with details of scope and any limitations of coverage. - Comprehensive and up-to-date (covering electronic sources and important legal developments, including civil procedure and human rights) - Covers the massive expansion of information on the web and online services - Based on the author's considerable experience – thus, he has gained a detailed and wide ranging understanding and appreciation of users' needs and areas of interest

Integration Approaches to Group Taxation in the European Internal Market
Integration Approaches to Group Taxation in the European Internal Market

Author: Ioanna Mitroyanni

Publisher: Kluwer Law International B.V.

Published: 2008-10-13

Total Pages: 411

ISBN-13: 9041145338

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The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.