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Author: CCH TAX Editors
Publisher: CCH
Published: 2008
Total Pages: 1764
ISBN-13: 9780808019220
DOWNLOAD EBOOKAn indispensable resource for professionals who work with multiple state tax jurisdictions, this reference offers return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.
Author: Wolters Kluwer Editorial
Publisher:
Published: 2021-10-15
Total Pages:
ISBN-13: 9780808056423
DOWNLOAD EBOOKAs a result of rapidly evolving commercial, technological, and economic dynamics, more and more businesses conduct business across multiple state jurisdictions. At the same time, state tax rules have become significantly more complex, and the states have become increasingly more aggressive in enforcing and collecting tax payment. Now, more than ever, business taxpayers and their advisors need to understand the traps, pitfalls and opportunities in the state corporate tax arena--before the inevitable state corporate income tax audit becomes a reality.
Author: Wolters Kluwer Editorial
Publisher:
Published: 2021-12-31
Total Pages:
ISBN-13: 9780808056171
DOWNLOAD EBOOKThe State Tax Handbook (2022) is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. Save time by utilizing a single source of key state tax information instead of having to consult multiple sources. The Handbook is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.
Author: Shu-Chien Chen
Publisher: Kluwer Law International B.V.
Published: 2023-03-09
Total Pages: 471
ISBN-13: 9403532963
DOWNLOAD EBOOKInternational tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Author: Barbara Weltman
Publisher: John Wiley & Sons
Published: 2021-12-02
Total Pages: 466
ISBN-13: 1119838479
DOWNLOAD EBOOKThe definitive guide to all income-tax deductions and credits for the everyday taxpayer Millions of Americans overpay their taxes by billions of dollars every year. J.K. Lasser's 1001 Deductions and Tax Breaks 2022: Your Complete Guide to Everything Deductible provides an invaluable tool by thoroughly explaining and keeping track of the constantly advancing tax law code for the ordinary taxpaying Americans. The fifth edition of this popular book has been fully updated to reflect the latest rulings and laws, allowing the reader to easily refer to the appropriate deductions for their particular needs. This guidebook answers the most common tax questions regarding deductions and credit in a clear, and easy-to-follow guide. It provides readers with: Answers to the most common tax questions regarding deductions and credit Comprehensive information on each deductible expense, including dollar limits and record-keeping requirements An e-supplement with the latest tax developments from the IRS and Congress Information regarding the American Rescue Plan Act (ARPA) and the Consolidated Appropriations Act, 2021 (CAA) Ideal for taxpayers and tax professionals, 1001 Deductions and Tax Breaks, 2022 helps the American taxpayer claim what is rightfully yours and keep more of your hard-earned money.
Author: Ronald Takaki
Publisher: eBookIt.com
Published: 2012-06-05
Total Pages: 787
ISBN-13: 1456611062
DOWNLOAD EBOOKTakaki traces the economic and political history of Indians, African Americans, Mexicans, Japanese, Chinese, Irish, and Jewish people in America, with considerable attention given to instances and consequences of racism. The narrative is laced with short quotations, cameos of personal experiences, and excerpts from folk music and literature. Well-known occurrences, such as the Triangle Shirtwaist Factory Fire, the Trail of Tears, the Harlem Renaissance, and the Japanese internment are included. Students may be surprised by some of the revelations, but will recognize a constant thread of rampant racism. The author concludes with a summary of today's changing economic climate and offers Rodney King's challenge to all of us to try to get along. Readers will find this overview to be an accessible, cogent jumping-off place for American history and political science plus a guide to the myriad other sources identified in the notes.
Author: Wolters Kluwer Editorial
Publisher:
Published: 2021-11-30
Total Pages:
ISBN-13: 9780808056669
DOWNLOAD EBOOKThe nation's top federal tax resource, the U.S. Master Tax Guide (2022), has been updated to provide complete and reliable guidance on the Coronavirus (COVID-19) Relief Acts, as well as pertinent federal taxation changes that affect 2021 returns. By having access to the most sought-after resource on the market, you will gain a complete understanding of updated tax law, including regulations and administrative guidance.
Author:
Publisher:
Published: 1982
Total Pages: 334
ISBN-13:
DOWNLOAD EBOOKAuthor: Kevin D. Walker
Publisher: Island Press
Published: 2019-03-26
Total Pages: 346
ISBN-13: 1610919475
DOWNLOAD EBOOKWhen it comes to food, Americans seem to have a pretty great deal. Our grocery stores are overflowing with countless varieties of convenient products. But like most bargains that are too good to be true, the modern food system relies on an illusion. It depends on endless abundance, but the planet has its limits. So too does a healthcare system that must absorb rising rates of diabetes and obesity. So too do the workers who must labor harder and faster for less pay. Through beautifully-told stories from around the world, Kevin Walker reveals the unintended consequences of our myopic focus on quantity over quality. A trip to a Costa Rica plantation shows how the Cavendish banana became the most common fruit in the world and also one of the most vulnerable to disease. Walker’s early career in agribusiness taught him how pressure to sell more and more fertilizer obscured what that growth did to waterways. His family farm illustrates how an unquestioning belief in “free markets” undercut opportunity in his hometown. By the end of the journey, we not only understand how the drive to produce ever more food became hardwired into the American psyche, but why shifting our mindset is essential. It starts, Walker argues, with remembering that what we eat affects the wider world. If each of us decides that bigger isn’t always better, we can renegotiate the grand food bargain, one individual decision at a time.
Author: Robert T. Cole
Publisher: Aspen Publishers
Published: 1999
Total Pages: 1302
ISBN-13:
DOWNLOAD EBOOKPractical 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.
