This book provides a chronological record of the development of Chinese thoughts on public finance over its 4,000 years of history, ranging from the Xia Dynasty to the founding of the People's Republic of China in 1949.
Drawing from current examples from a variety of countries, Public Finance: An International Perspective addresses the main issues in contemporary public finance, including fiscal sustainability, state enterprises, and a variety of subsidies.
This book is based on lectures conducted for two classes at the Maxwell School, Syracuse University: A Public Finance Seminar for PhD students in public administration and State and Local Public Finance for master's students in public administration.
This book discusses various dimensions of Indian fiscal federalism, focusing on the current fiscal imbalances - both vertical and horizontal - and their correction.
This book discusses the evolution of the third tier of the Indian federal system, with a focus on rural local governance (commonly known as Panchayati Raj) against the backdrop of important theoretical and empirical literature on the relevance and effectiveness of service delivery in the decentralized system.
The book provides readers with a clear understanding of infrastructure challenges, how Public-Private Partnerships (PPP) can help, and their use in practice.
This work explores how reshaping budget rules and how they are applied presents a preferred means of public sector budgeting, rather than simply implementing fewer rules.
En este texto de Hacienda Pública el autor, como siempre, trata el tema con gran relevancia, las lecciones de Hacienda Pública están ordenadas de la siguiente manera: en el capítulo primero se presentan los grandes objetivos que buscan las finanzas públicas; en el capítulo segundo se desarrolla el tema del gasto público, el cual, en los últimos años, ha tomado gran preponderancia en los estudios hacendísticos; en el capítulo tercero se aborda la historia y la teoría general de los ingresos públicos; en el capítulo cuarto se analizan los rasgos generales de los principales tributos nacionales; el capítulo quinto está dedicado al tema presupuestal; el capítulo sexto se concentra en el tema de la deuda pública; el capítulo séptimo echa una ojeada general a los aspectos fiscales de la descentralización; y, por último, el capítulo octavo analiza la reciente reforma al régimen de regalías, la introducción en Colombia de la llamada "regla fiscal" y la ley de sostenibilidad fiscal.
En este material se proponen ejemplos sencillos, pero integrados, que facilitan la comprensión del impuesto diferido y su relación con los estados financieros.
PROCEDIMIENTO PARA ELABORAR LA DECLARACIÓN DE RENTA DEL AÑO GRAVABLE 2017Obtener todos los documentos fuentes que estén a nombre del contribuyente para soportar activos, pasivos, ingresos, costos, gastos y deducciones.
About the bookThe purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry.
About the BookThis book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time.
The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Textile Industry.
Key features Indian approach to tax digital economy TDS on Platform sellers (section 194-O) Equalisation Levy Amendment to tax residency provisions Significant Economic Presence (Explanation 2A) Taxation of Advertisement and data (Explanation 3A) APA/SHR framework for attribution of profits Amendment to section 90 Synthesised Text of tax treaties Triangular cases
KEY FEATURES360 degree overview of the GST provisions on servicesDetailed HSN code (Activity) wise commentary on services in 28 chaptersExclusive chapters on exempt government, agriculture and employees' servicesComprehensive discussion on important GST concepts on servicesUpto date notifications of Service Tax Rates and ExemptionsOnline chapters on CGST Act/Rules and IGST Act/Rules, Scheme of Classification of Services & Explanatory Notes at www.
Contents of the bookPart A: GST Tariff Goods (HSN code-wise)Part B: GST Tariff Services (Service code-wise)Part C: Scheme of Classification of Services with explanatory notes Part D: GST Tariff NotificationsCGST NotificationsIGST Notifications Compensation Cess NotificationsHighlights HSN Code-wise GST Tariff for goods Service Code-wise GST Tariff for services Updated text of CGST/IGST Tariff notifications Scheme of classification of services with explanatory notes
Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined?
About the BookThis book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time.
ABOUT THE BOOK AND KEY FEATURESIn the complex world of business today, valuation has become an integral part of every sphere of day to day business activities.
Contents of the bookPart A Central GST Act, Rules and NotificationsPart B Integrated GST Act, Rules and NotificationsPart C GST (Compensation to States) Act, Rules and NotificationsPart D CGST FormsPart E Circulars, Orders and CBEC Measures for Covid-19 Key features Updated GST Laws as on May 2020 Contains cross-references of the CGST Act, CGST Rules and Forms Online support with regard to updates till 31 August 2020 CBEC measures during outbreak of COVID-19 covering notifications, circulars, instructions and relevant extract of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.
Key features Indian approach to tax digital economy TDS on Platform sellers (section 194-O) Equalisation Levy Amendment to tax residency provisions Significant Economic Presence (Explanation 2A) Taxation of Advertisement and data (Explanation 3A) APA/SHR framework for attribution of profits Amendment to section 90 Synthesised Text of tax treaties Triangular cases
About the BookThe fourth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST.
The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Textile Industry.
About the bookThis is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order.
The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry.
About the bookThe growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities.
This book is a compendium of notable decisions rendered by Supreme Court, High Courts, Appellate Authorities for Advance Ruling and Authorities for Advance Ruling and Appellate Authorities under GST law till March 2021.
Contents of the book Part A Central GST Act, Rules and NotificationsPart B Integrated GST Act Rules and NotificationsPart C GST (Compensation to States) Act Rules and NotificationsPart D CGST FormsPart E Non-tariff Notifications, Circulars, Orders and CBEC Measures for Covid-19 Highlights Updated GST Laws as on 1 April 2021 Contains cross-references of the CGST Act, CGST Rules and Forms Online support with regard to updates till 31 July 2021 CBEC measures during outbreak of COVID-19 covering notifications, circulars, instructions and relevant extract of the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020.
About the bookThis book deals with the general rules of Interpretation and topics covered by thefour main enactments pertaining to indirect taxes namely Customs, Central Excise,Services Tax and GST.
About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need.
The fifth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST related to filing of annual returns and self-certified Form GSTR-9C.
About this bookThis book contains detailed analysis of some of the key provisions of the Finance Act, 2021 with the objective of identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961.
About the bookThe book is a practical guide providing a pragmatic analysis of labelling and advertising aspects of the Legal Metrology Act, 2009 and the related laws.
