This book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries.
This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland.
By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems.
The book provides a critical analysis of the legal mechanisms that help shape the capitalist system, and also makes proposals for deploying these tools in a different manner.
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.
Private foundations are now offered as an alternative to traditional trusts in a growing number of international financial centres and an increasing number of practitioners - in the relevant jurisdictions and elsewhere - are asked to advise clients who are thinking of protecting their wealth in this way.
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.
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.
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law.
With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations.
Responding to growing interest in new regulations adopted by the EU, US, and UK authorities, this book provides a comprehensive overview of the legal and economic aspects of FinTech and the current regulation surrounding it.
The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partnership, Limited Liability Company, S corporation, or a C corporation.
Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax.
The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field.
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.
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States.
Asset protection planning continues to be a challenging area of the law, and at the same time practitioners are seeing an increasing number of clients who require assistance to save taxes and provide for family needs through these strategies.
This book analyses the ongoing reform of the European economic union in the light of the new objective of 'stability of the euro area as a whole' in Article 136(3) TFEU.
2015 winner of the Practical Law Book of the Year at the Dublin Solicitors Bar Association AwardsThis annual publication contains selected cases and materials relevant to Irish employment law practitioners, specifically those from throughout 2021.
In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms.