| Author | : Stephen Barkoczy |
| Publisher | : Cambridge University Press |
| Total Pages | : 1151 |
| Release | : 2022-01-25 |
| Genre | : Law |
| ISBN | : 1009154435 |
Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.
| Author | : Stephen Barkoczy |
| Publisher | : Cambridge University Press |
| Total Pages | : 1599 |
| Release | : 2022-01-12 |
| Genre | : Law |
| ISBN | : 1009154265 |
Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.
| Author | : Wei Cui |
| Publisher | : Cambridge University Press |
| Total Pages | : 303 |
| Release | : 2022-03-31 |
| Genre | : Law |
| ISBN | : 1108865054 |
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
| Author | : Bruce R. Hopkins |
| Publisher | : John Wiley & Sons |
| Total Pages | : 228 |
| Release | : 2021-11-09 |
| Genre | : Business & Economics |
| ISBN | : 1119804337 |
The Tax Law of Private Foundations, 2021 Cumulative Supplement, 5th Edition
| Author | : Robyn Woellner |
| Publisher | : |
| Total Pages | : |
| Release | : 2021-01-14 |
| Genre | : |
| ISBN | : 9780190330699 |
A comprehensive guide to the principles and practice of taxation law.Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. This leading text covers income tax (including the taxation of capital gains), superannuation, goods and services tax, fringe benefits tax and state taxes, as well as international taxation and the operation of the tax administration system. This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.NEW TO THIS EDITION:Updated data, cases, legislation, tax rates for the 2020/21 financial year and calculation of penaltiesDiscussion on:Possible impacts of COVID-19 on tax reformChanges to the concessions available to small businessesRemoval of the CGT main residence exemption for foreign residentsChanges in the way business is conducted in the digital age: Skourmalls v FCTATO power to recover estimates of tax liability has been extended to the GST systemChanges introduced by the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020Departure Prohibition Orders: MoltoniDevelopments in residence of individuals: HardingThe backpackers tax: AddyNew deductions cases: Greig, Mussalli, Sharpcan.
| Author | : Anthony C. Infanti |
| Publisher | : NYU Press |
| Total Pages | : 267 |
| Release | : 2022-01-04 |
| Genre | : Law |
| ISBN | : 1479800392 |
How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
| Author | : American Bar Association. House of Delegates |
| Publisher | : American Bar Association |
| Total Pages | : 216 |
| Release | : 2007 |
| Genre | : Law |
| ISBN | : 9781590318737 |
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
| Author | : Pasquale Pistone |
| Publisher | : |
| Total Pages | : 176 |
| Release | : 2019 |
| Genre | : |
| ISBN | : 9789087225391 |
| Author | : Bruce R. Hopkins |
| Publisher | : John Wiley & Sons |
| Total Pages | : 650 |
| Release | : 2004-03-01 |
| Genre | : Business & Economics |
| ISBN | : 047148119X |
Private foundations are a special niche of the nonprofit sector. They are allowed to remain relatively tax-exempt in exchange for supporting charitable activities. There are more than 50,000–and growing–private foundations in the United States holding assets worth more than $230 billion. Private foundations are subject to a unique and complex set of (mostly tax) regulations that govern everything from how much money they give away to their investment policies and procedures. This much needed, annually updated manual explicates a wide range of tax rules and regulations for these foundations and prepares them for the increasing scrutiny of the IRS. Co-authored by a lawyer and tax accountant, the revised and expanded second edition of this highly respected guide includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.
