Core Tax Legislation and Study Guide 2017

Author: Stephen Barkoczy

Publisher: Oxford University Press, USA

ISBN: 9780190308513

Category: Taxation

Page: 2496

View: 2684


This book brings together, in a single volume, the key legislative provisions dealing with Australian income tax, GST, FBT and superannuation. Also included are extracts from various administrative acts and regulations, the Constitution, International income tax provisions, the Acts Interpretation Act and the Tax Agents Services Act 2009.

Texas Politics Today 2017-2018 Edition

Author: Jones,William Earl Maxwell,Ernest Crain,Morhea Lynn Davis,Christopher Wlezein

Publisher: Cengage Learning

ISBN: 1337517429

Category: Education

Page: 448

View: 2422


TEXAS POLITICS TODAY is the standard in its coverage of Texas institutions, policies, and politics. It combines a comparative approach with tightly integrated learning objectives and questions addressing the Texas GOVT2306 Core Objectives. The text closes the gap between theory and practice with its Insiders and Politics in Practice features. The text reveals the inner workings of Texas elites, interest groups, campaign megadonors, and policy makers. The authors tapped their resources among political activists and officeholders to provide students with exclusive essays written by essayists ranging from the governor to campaign consultants to marijuana advocates, showing students how real-world politics operates in Texas. Texas Politics Today stimulates critical thinking and civic participation with a special focus on current political issues ranging from immigration, LGBT politics, gun control policies, abortion laws, and Latino politics to the culture wars in education. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Island off the Coast of Asia

Instruments of Statecraft in Australian Foreign Policy

Author: Clinton Fernandes

Publisher: Rowman & Littlefield

ISBN: 149856545X

Category: Political Science

Page: 248

View: 792


This is an unprecedented 230-year study that reveals the full arsenal of Australian foreign policy: diplomacy, law, investment, research, negotiations, military force and espionage. It shows the central role of economic actors in defining and pursuing the “national interest.”

International Taxation of Energy Production and Distribution

Author: John Abrahamson

Publisher: Kluwer Law International B.V.

ISBN: 9041191208

Category: Law

Page: 546

View: 2970


Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.

Ownership, Financial Accountability and the Law

Transparency Strategies and Counter-Initiatives

Author: Paul Beckett

Publisher: Routledge

ISBN: 0429782004

Category: Business & Economics

Page: 268

View: 9341


There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it. Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast. Ownership – specifically, the quest to identify beneficial owners - has been chosen by national and international regulators as the touchstone, the litmus test in the fight back. An owner by definition must possess something for which they are financially accountable. But what is meant by "ownership"? This book explains why ownership is pivotal to accountability, and what ownership means in common law, civil law and Shariah law terms. It looks in detail at State, regional and international transparency strategies and at an equally powerful global private counter-initiative to promote beneficial ownership avoidance through the use of so-called "orphan structures". Where there is no owner, there is no accountability. The distinction between privacy and legitimate confidentiality on the one hand, and concealment on the other is explained with reference to commercial and trade law and practice, principles of corporate governance and applicable business human rights. This book introduces one further counter initiative: the phenomenon of transient ownership made possible through the use of cryptocurrency and the blockchain. The study concludes with a blueprint for action with recommendations addressed to states, international organisations, practitioners and other stakeholders.

Capital Gains Taxation

A Comparative Analysis of Key Issues

Author: Michael Littlewood,Craig Elliffe

Publisher: Edward Elgar Publishing

ISBN: 1784716022


Page: 448

View: 7982


Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

The Many Hands of the State

Theorizing Political Authority and Social Control

Author: Kimberly J. Morgan,Ann Shola Orloff

Publisher: Cambridge University Press

ISBN: 110713529X

Category: Political Science

Page: 424

View: 6269


This book offers a sampling of cutting-edge research on the state, pointing to future directions for research and providing innovative ways of theorizing states.