Due to the ever-changing nature of VAT, and your need to have access to the most up-to-date information, this vital VAT guide covers all recent changes. It offers a complete picture of VAT. Updates include in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions and the provisions of the Finance Act 2019
Why should you buy Tolley's International Taxation of Upstream Oil and Gas Third editionThis title sets out the significant international tax issues for upstream oil and gas operations, and with an emphasis on tax risk management and related tax planning. Readers will develop skills in identifying tax exposures and opportunities, managing tax negotiations, and applying tax planning solutions.The book is intended to benefit accountants, lawyers, economists, financial managers and government officials, and is the first choice for new starters in upstream oil and gas taxation.The book serves as a great introduction to international tax issues relating to upstream oil and gas, enabling the reader to analyse and understand new situations and circumstances.This third edition explains recent key developments, including the changes in United States upstream oil and gas taxation, the implementation of the OECD Base Erosion and Profit Shifting (BEPS) measures, and the application of the 2017 OECD Transfer Pricing Guidelines, together with related practical case study examples.
Part 1. Trusts and taxes Italian style. Introduction: Trusts--some observations from a civil law perspective / Maurizio Lupoi ; Trusts and company law--the Italian experience / Edoardo Andreoli ; Trusts and income taxes in Italy / Guglielmo Maisto ; Analysis of indirect taxation on transfers of trust property in Italy / Paolo Gaeta -- pt. 2. Death and gift taxes, including cross-border issues. Introduction: Overview and comparative reflections / Ian V. Gzell ; Special considerations in US-Canada estate planning / Wolfe D. Goodman ; Inheritance and gift taxes--France / Laurent G. Chambaz ; Death and gift taxes : a view from Switzerland / Richard F.G. Pease ; Death and gift taxes--United States / Erik J. Stapper -- pt. 3. Debate: Should Utopia introduce an inheritance tax? Introduction: To tax or not to tax : that was the debate / Barbara R. Hauser ; Estate tax : an argument in favor of working toward equality, justice and common sense through a system of estate taxation / Joseph Kartiganer and Michael Sedlaczek ; Death taxes : unfair and inefficient / Timothy G. Youdan ; Death taxes for Utopia? : a case in the negative / Jürgen Killius -- pt. 4. Ethical issues in estate planning. Introduction / Bruce S. Ross ; Ethical guidelines for the estates and trusts lawyer : the ACTEC commentaries on the Model Rules of Professional Conduct and notes on ethics 2000 / Bruce S. Ross ; Conflict of interest and professional obligations in estate and trust law : an English perspective / Michael Jacobs ; Conflict of interest and professional obligations in probate actions in Germany / Andreas Frieser ; Rules of conduct for estate planners and ethical issues in estate planning in The Netherlands / Hendrik M. Sasse.
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Written by the winner of the Taxation Award for 'tax Writer of the Year 2008', this practical guide for successful VAT planning addresses the many VAT issues that practitioners encounter on a regular basis. Taking a transaction-based approach, the book outlines how to make the most of the various VAT provisions and schemes for all sizes of business.
A guide for VAT Planning, this title outlines, using worked examples and case studies, how to make the most of the various VAT provisions and schemes for small-medium sized businesses. Taking a transaction based approach, it provides solutions to problems clients face, through analysis of the pros and cons of various VAT positions.
A guide for VAT Planning, this title outlines, using worked examples and case studies, how to make the most of the various VAT provisions and schemes for small-medium sized businesses. Taking a transaction based approach, it provides solutions to problems clients face, through analysis of the pros and cons of various VAT positions.
