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.
The gold-standard guide to nonprofit law, updated for 2018 The Law of Tax-Exempt Organizations + Website is the definitive reference for leaders and lawyers of tax-exempt organizations.
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions.
The proliferation of lawsuits against the tobacco industry has had profound implications for American health policy, tort law, civil law, and welfare and social policy.
Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and operation of powers in private law, and provides a discursive, intellectual analysis of the principles underlying the problems commonly encountered by practitioners.
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State.
Addresses the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional US-based foundations.
In the curricula of highly ranked MBA programs, two areas of discussion are conspicuously absent: International Trade, and Global Macroeconomic Policy.
Maximizing reader insights into project management and handling complexity-driven risks, this book explores propagation effects, non-linear consequences, loops, and the emergence of positive properties that may occur over the course of a project.
Written by one of the country's leading tax writers, this edition of the highly successful UnderstandTax for Small Businesses is aimed at small businesses and fills a conspicuous gap in the market.
This is a topical area for the courts, which have moved to imply various limitations or tests on decision makers powers and when they can be challenged.
This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies.
Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions.
Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions.
Adopting a practical approach, and with a unique transaction-based structure and special features such as pro forma elections and checklists, this book guides you through the practical realities of a claim, rather than just presenting the bare facts of statute and case law.
A line-by-line preparation guide to the completely new and revised Form 990 for nonprofit organizations The accurate and complete preparation of Form 990 the information return that must be filed annually by most types of tax-exempt organizations is a key factor in maintaining public image and fundraising capabilities.
Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax.
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law.