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Since the last edition of this perennial guide, the tax world has changed almost beyond recognition. The leak of the so-called Panama Papers in 2016, and of the Paradise Papers a year later, revealed to an incredulous general public the extent to which some privileged individuals and corporations accessed tucked-away ...
The New Face of HMRC: Behind the Tangled Web
Since the last edition of this perennial guide, the tax world has changed almost beyond recognition. The leak of the so-called Panama Papers in 2016, and of the Paradise Papers a year later, revealed to an incredulous general public the extent to which some privileged individuals and corporations accessed tucked-away trust and bank accounts. The result is increasing pressure on HMRC to raise revenue and to prosecute a greater number of tax evaders. Government has given HMRC stronger, less ambiguous legislation, putting the onus on the individual to prove their innocence. A tax investigation is now akin to a spider's rapacious search for food, and HMRC has substantially more information about which line of enquiry to pursue, and about the helpless taxpayer who lies twitching and vulnerable at the end of each silken thread. The New Face of HMRC: Behind the Tangled Web will guide you through the pitfalls of a tax investigation. With humour and a light-touch approach it will help you avoid the hairy clutches and ferocious fangs of the HMRC investigators. Peppered with practical advice and Pugh's humorous cartoons, this is a strong antidote to the poison of the taxman's pursuit.
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15.34 USD

The New Face of HMRC: Behind the Tangled Web

Paperback / softback
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Is it allowable? That is the question so often heard when an accountant is preparing a client's business accounts. There are classic `grey area' expenses as well as the detail behind new legislation to contend with in the quest for the solution. Researching the problem is time-consuming and stressful. This ...
A-Z of Business Tax Deductions
Is it allowable? That is the question so often heard when an accountant is preparing a client's business accounts. There are classic `grey area' expenses as well as the detail behind new legislation to contend with in the quest for the solution. Researching the problem is time-consuming and stressful. This is where A-Z of Business Tax Deductions, 2nd edition steps in. It has been compiled to provide clarity in areas where there is doubt. It examines the deductibility for tax purposes of particular expenses incurred by sole traders, partnerships and limited liability partnerships. The A-Z format allows the reader to navigate to the relevant topic. Each section contains a listing of relevant cases, HMRC guidance and legislative references so that the legal principles that lie behind the issue can be considered. Extra commentary is provided in instances where a clear `yes or no' answer to the deductibility question simply does not exist. A-Z of Business Tax Deductions, 2nd edition has been thoroughly revised and updated to reflect the major legislative changes brought in by recent Finance Acts including Finance Act 2018, as well as recently issued HMRC guidance and relevant new cases. Key updates include: - Loan interest relief restriction for residential property businesses - Qualifying conditions for using cash basis accounts - New cases on subsistence and travel claims - Adjustments on change of accounting basis - Trading and property allowances
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187.69 USD

A-Z of Business Tax Deductions

by Nicola Moore, Annette Morley
Paperback / softback
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The idea that each country should have one currency is so deeply rooted in people's minds that the possibility of multiple and concurrent currencies seems unthinkable. Monetary systems contribute to problems of high unemployment and social distress during financial and economic crisis, so reforms to increase the responsiveness and flexibility ...
Monetary Plurality in Local, Regional and Global Economies
The idea that each country should have one currency is so deeply rooted in people's minds that the possibility of multiple and concurrent currencies seems unthinkable. Monetary systems contribute to problems of high unemployment and social distress during financial and economic crisis, so reforms to increase the responsiveness and flexibility of the monetary system can be part of the solution. This book discusses `monetary plurality', which is the circulation of several currencies at the same time and space. It addresses how multiple currency circuits work together and transform socio-economic systems, particularly by supporting economies at the local level of regions and cities. The book shows that monetary plurality has been ubiquitous throughout history and persists at present because the existence of several currency circuits facilitates small-scale production and trade in a way that no single currency can accomplish on its own. Monetary plurality can improve resilience, access to livelihoods and economic sustainability. At the same time, it introduces new risks in terms of economic governance, so it needs to be properly understood. The book analyses experiences of monetary plurality in Europe, Japan, and North and South America, written by researchers from East and West and from the global North and South. Replete with case studies, this book will prove a valuable addition to any student or practitioner's bookshelf.
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196.22 USD

Monetary Plurality in Local, Regional and Global Economies

Hardback
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This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and ...
Taxation: Philosophical Perspectives
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
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68.25 USD

Taxation: Philosophical Perspectives

Hardback
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Proper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial ...
Cost Accounting and Financial Management for Construction Project Managers
Proper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial officer (CFO) of a construction firm. This book's unique practical approach focuses on the activities of the construction management team, including the project manager, superintendent, project engineer, and jobsite cost engineers and cost accountants. In short, this book provides a seamless connection between cost accounting and construction project management from the construction management practitioner's perspective. Following a complete accounting cycle, from the original estimate through cost controls to financial close-out, the book makes use of one commercial construction project case study throughout. It covers key topics like financial statements, ratios, cost control, earned value, equipment depreciation, cash flow, and pay requests. But unlike other texts, this book also covers additional financial responsibilities such as cost estimates, change orders, and project close-out. Also included are more advanced accounting and financial topics such as supply chain management, activity-based accounting, lean construction techniques, taxes, and the developer's pro forma. Each chapter contains review questions and applied exercises and the book is supplemented with an eResource with instructor manual, estimates and schedules, further cases and figures from the book. This textbook is ideal for use in all cost accounting and financial management classes on both undergraduate and graduate level construction management or construction engineering programs.
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83.950000 USD

Cost Accounting and Financial Management for Construction Project Managers

by Len Holm
Paperback / softback
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Theoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform. Relatively little attention has been given to the taxation of pensions and, more broadly, ...
The Taxation of Pensions
Theoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform. Relatively little attention has been given to the taxation of pensions and, more broadly, the provision of retirement income. In this book, experts from a range of countries explore the interconnection. Their contributions are especially timely, given recent demographic and political developments including population aging that lengthens the time between contribution payment and benefit receipt, the mobility of capital and labor brought about by globalization, and the complexity of pension taxation within and between countries. In shedding light on these issues, the chapters document the various forms of taxation of pension systems; use economic theory to explain both qualitative and quantitative observations; and consider whether the observed interaction of taxation and pensions is efficient. Theoretical overviews are followed by rigorous analyses of pension taxation in specific countries, including Denmark, Sweden, Portugal, Australia, Germany, the United Kingdom, and the United States. Contributors Torben M. Andersen, Spencer Bastani, Hazel Bateman, Soeren Blomquist, Axel Boersch-Supan, Jorge Miguel Bravo, Gary Burtless, Rafal Chomik, Helmuth Cremer, Carl Emmerson, Csaba Feher, Bernd Genser, Robert Holzmann, Paul Johnson, Alain Jousten, Christian Keuschnigg, Eric Koepcke, George Kudrna, Jukka Lassila, Luca Micheletto, Pierre Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan Woodland
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42.000000 USD

The Taxation of Pensions

Hardback
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Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines a wide variety of tax planning matters from the viewpoint of the ...
Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19
Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines a wide variety of tax planning matters from the viewpoint of the company, its working and nonworking shareholders and its employees. This popular book contains effective strategies for dealing with particular problems and opportunities for family and owner-managed companies, including: - Revamped corporate loss relief rules (with various examples) - Detailed coverage of the improved Substantial Shareholding Exemption, with practical planning strategies - Dealing with current `old' EBT schemes and the April 2019 loan charge - Implications of `Persons with Significant Control' reporting requirements - Finance Act 2018 changes to EIS and SEIS including `risk to capital' conditions - Use of Family Investment Companies for IHT and estate planning
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255.94 USD

Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19

by Peter Rayney
Paperback / softback
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This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed ...
VAT and Financial Services: Comparative Law and Economic Perspectives
This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
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188.990000 USD

VAT and Financial Services: Comparative Law and Economic Perspectives

Paperback / softback
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Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers - an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign ...
Taxing Africa: Coercion, Reform and Development
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers - an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of `informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
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119.44 USD

Taxing Africa: Coercion, Reform and Development

by Odd-Helge Fjelstad, Wilson Prichard, Mick Moore
Hardback
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Tax Deductions for Professionals: Pay Less to the IRS
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41.990000 USD

Tax Deductions for Professionals: Pay Less to the IRS

by Stephen Fishman
Paperback / softback
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Home Business Tax Deductions: Keep What You Earn
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36.740000 USD

Home Business Tax Deductions: Keep What You Earn

by Stephen Fishman
Paperback / softback
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Don't you love those moments in your course when students are fully engaged? When the Aha! revelations are bursting like fireworks? David Spiceland, Wayne Thomas, and Don Herrmann have developed a unique set of materials based directly on their collective years in the classroom. They've brought together best practices like ...
Loose Leaf for Financial Accounting
Don't you love those moments in your course when students are fully engaged? When the Aha! revelations are bursting like fireworks? David Spiceland, Wayne Thomas, and Don Herrmann have developed a unique set of materials based directly on their collective years in the classroom. They've brought together best practices like highlighting Common Mistakes, offering frequent Let's Review exercises, integrating the course with a running Continuing Problem, demonstrating the relevance of the course with real-world companies and decision analysis, and conveying it all in a student-friendly conversational writing style. The authors have developed a concise and well-organized learning framework to show students that accounting consists of three major processes: measuring, analyzing, and communicating. By consistently tying each lesson into this framework, instructors can continue to improve student outcomes. After the proven success of the first four editions of Financial Accounting, the fifth edition will continue to motivate, engage, and challenge students. Paired with the market-leading power of the Connect platform, the Spiceland/Thomas/Hermann author team will truly illuminate the financial accounting course for each student.
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179.550000 USD

Loose Leaf for Financial Accounting

by Don Herrmann, Wayne M. Thomas, David Spiceland
Loose-leaf
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This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues ...
State Aid Law and Business Taxation
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like advantage , selectivity and discrimination - and explore current problems - in particular policy and practice regarding harmful tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential rulings are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
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157.490000 USD

State Aid Law and Business Taxation

Paperback / softback
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A Practical Guide to the Art of Internal Audit provides a complete framework of the internal audit process. The book is designed to be used as a guide, giving college students and those seeking a career in internal audit a road map for conducting successful, real-world audits. The information is ...
A Practical Guide to the Art of Internal Audit
A Practical Guide to the Art of Internal Audit provides a complete framework of the internal audit process. The book is designed to be used as a guide, giving college students and those seeking a career in internal audit a road map for conducting successful, real-world audits. The information is presented from the standpoint of the practitioner and emphasizes the dos and do nots of the process. Readers will learn how to plan and prepare for an internal audit, how to conduct the initial interview, and how to successfully create and implement audit programs. The book also explains how to perform the actual audit, including collecting and organizing evidence. Students learn about proposing improvements during the exit audit conference, following up on audit corrective actions, and implementing internal control systems such as deviation reporting. The book pays particular attention to the behavior of the auditor and communicating successfully with the auditee. Unlike many texts, which address internal auditing in a single chapter, A Practical Guide to the Art of Internal Audit gives readers a comprehensive introduction to the subject. The book is written for university-level accounting courses and in depth discussion of internal control systems.
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104.950000 USD

A Practical Guide to the Art of Internal Audit

by Ahmed M Abo-Hebeish
Paperback / softback
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Are your clients fully aware of their tax planning opportunities? The government and HMRC continue to clamp down on what they regard as tax avoidance and unacceptable tax planning. This can have unfortunate and unexpected consequences for taxpayers, and also unpleasant implications for `enablers' of defeated tax avoidance. There is ...
Tax Planning 2018/19
Are your clients fully aware of their tax planning opportunities? The government and HMRC continue to clamp down on what they regard as tax avoidance and unacceptable tax planning. This can have unfortunate and unexpected consequences for taxpayers, and also unpleasant implications for `enablers' of defeated tax avoidance. There is still much that can legitimately be done to save or reduce tax. Written by some of the leading tax experts in the UK, Tax Planning 2018/19 aims to point out some of the areas where such planning opportunities still exist. As clients of professional firms expect prompt, appropriate and up-to-date advice from their advisers on minimising tax liabilities, this book is essential for tax practitioners, accountants, solicitors and independent financial advisers. Key updates since the last edition include the following changes made by the Finance (No 2) Act 2017: - New termination payment tax rules - Substantial shareholdings exemption amendments - Domicile and the new deemed domicile reforms Tax Planning 2018/19 also includes: - New chapters on capital allowances and commercial property and stamp taxes (including the new Welsh Land Transaction Tax) - Commentary on the effects of the new partnership taxation legislation concerning profit sharing arrangements between partners and reporting requirements - Commentary dealing with the reforms around the taxation of income arising and gains accruing to offshore trusts - New case law, including Stephen Bailey v HMRC, W&H Ritchie v HMRC (private residence relief) and HMRC v McQuillan (entrepreneurs' relief)
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290.06 USD

Tax Planning 2018/19

Paperback / softback
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Oregon Tax Fundamentals: Individuals 2017 Tax Law: A Study Aid for the Oregon Licensed Tax Preparer Exam
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30.450000 USD

Oregon Tax Fundamentals: Individuals 2017 Tax Law: A Study Aid for the Oregon Licensed Tax Preparer Exam

by Lana L Tuss Cpa
Paperback / softback
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Combatting Tax Evasion - Possible Solutions and Conclusions
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9.590000 USD

Combatting Tax Evasion - Possible Solutions and Conclusions

by Sebastian Meyer
Paperback / softback
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This book provides an insight into commercial relations between large economies and Small States, the benefits of regional integration, the role of Small States as financial centres as well as B2B and State to State dispute resolution involving Small States. Several contributions allow the reader to familiarise themselves with the ...
Integration and International Dispute Resolution in Small States
This book provides an insight into commercial relations between large economies and Small States, the benefits of regional integration, the role of Small States as financial centres as well as B2B and State to State dispute resolution involving Small States. Several contributions allow the reader to familiarise themselves with the general subject matter; others scrutinise the particular issues Small States face when confronted with an international dispute and discuss new and innovative solutions. These solutions range from inventive ideas to help economic growth to appropriate mechanisms of dispute resolution including inter-State dispute resolution and specific areas of arbitration such as tax arbitration. Researchers, policy advisors and practitioners will find a wealth of insights, information and practical ideas in this book.
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135.450000 USD

Integration and International Dispute Resolution in Small States

Hardback
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The Tax Aspects of Acquiring a Business, Second Edition
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36.700000 USD

The Tax Aspects of Acquiring a Business, Second Edition

by W Eugene Seago
Paperback / softback
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Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers - an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign ...
Taxing Africa: Coercion, Reform and Development
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers - an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of `informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
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28.99 USD

Taxing Africa: Coercion, Reform and Development

by Odd-Helge Fjelstad, Wilson Prichard, Mick Moore
Paperback / softback
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This book introduces and contextualizes the revised and strengthened legislation on the laundering of criminal funds mandated by the European Union on the 20th May 2015. The authors provide fresh and new insight into the EU's fourth directive 2015/849, with a specific focus on topics such as: beneficial ownership and ...
The New Anti-Money Laundering Law: First Perspectives on the 4th European Union Directive
This book introduces and contextualizes the revised and strengthened legislation on the laundering of criminal funds mandated by the European Union on the 20th May 2015. The authors provide fresh and new insight into the EU's fourth directive 2015/849, with a specific focus on topics such as: beneficial ownership and effective transparency, the risk-based approach, the issue of supervision of payment institutions that operate across borders by agents, the new method of risk assessment, tax crimes inclusion in criminal activity definition, and the effects of new rules on the gambling sector. The authors present the new laws in the context of their legal genealogy and demonstrate the benefits they bring in raising the standards for anti-money laundering regulation and counter-terrorism financing. The book's comprehensive exploration of this new legislation will appeal to policy-makers, students and academics hoping to understand the changes more clearly.
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73.490000 USD

The New Anti-Money Laundering Law: First Perspectives on the 4th European Union Directive

Paperback / softback
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Selling Tax Strategies: Selling Tax Strategies: The Financial Gravity Guide to Building Your Business by Cutting Your Clients' Taxes
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10.490000 USD

Selling Tax Strategies: Selling Tax Strategies: The Financial Gravity Guide to Building Your Business by Cutting Your Clients' Taxes

by Ctm John D Pollock, Jd Ctm Lyon, Edward
Paperback / softback
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Budget Planner: Pay Attention to Your Competitors But Pay More Attention to What You're Doing: 12 Months Personal Budget Planner Large Print 8.5 X 11 Monthly Money Planner, Budget Planner Organizer: Spending Tracker, Debt Repayment Plan, Bill Payment Trac
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8.390000 USD

Budget Planner: Pay Attention to Your Competitors But Pay More Attention to What You're Doing: 12 Months Personal Budget Planner Large Print 8.5 X 11 Monthly Money Planner, Budget Planner Organizer: Spending Tracker, Debt Repayment Plan, Bill Payment Trac

by Successlife Planner
Paperback / softback
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Us Tax Reform for Hipsters
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8.390000 USD

Us Tax Reform for Hipsters

by Timur Knyazev
Paperback / softback
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Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes
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20.950000 USD

Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes

by Tom Wheelwright
Paperback / softback
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Everyday Taxes 2018/2019
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16.790000 USD

Everyday Taxes 2018/2019

by Ea Kirk Taylor
Paperback / softback
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Immobilien Steueroptimiert Verschenken & Vererben: Erbfolge Durch Testament Regeln & Steuern Sparen Mit Freibetr gen & Schenkungen Von H usern & Eigentumswohnungen
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36.740000 USD

Immobilien Steueroptimiert Verschenken & Vererben: Erbfolge Durch Testament Regeln & Steuern Sparen Mit Freibetr gen & Schenkungen Von H usern & Eigentumswohnungen

by Alexander Goldwein
Paperback / softback
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Immobilien Steueroptimiert Verschenken & Vererben: Erbfolge Durch Testament Regeln & Steuern Sparen Mit Freibetr gen & Schenkungen Von H usern & Eigentumswohnungen
https://magrudy-assets.storage.googleapis.com/9780994853349.jpg
43.040000 USD

Immobilien Steueroptimiert Verschenken & Vererben: Erbfolge Durch Testament Regeln & Steuern Sparen Mit Freibetr gen & Schenkungen Von H usern & Eigentumswohnungen

by Alexander Goldwein
Hardback
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Oecd/G20 Projekt Gewinnverk rzung Und Gewinnverlagerung Verhinderung Der Gew hrung Von Abkommens-Verg nstigungen in Unangemessenen F llen, Aktionspunkt 6 - Abschlussbericht 2015
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29.400000 USD

Oecd/G20 Projekt Gewinnverk rzung Und Gewinnverlagerung Verhinderung Der Gew hrung Von Abkommens-Verg nstigungen in Unangemessenen F llen, Aktionspunkt 6 - Abschlussbericht 2015

by OECD
Paperback / softback
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