Vol. 2 UK Tax Questions and Answers Global Guide 2016 - 2017

Volume 2 - Tax on Corporate Lending and Bond Issues in the UK (England and Wales)

Author: C Frank,A. Chirulli

Publisher: Createspace Independent Publishing Platform

ISBN: 9781533672605

Category:

Page: 84

View: 9550

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A Q&A guide to tax on corporate lending and bond issues in the UK (England and Wales). This Q&A provides a high level overview of finance tax in the UK and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, securitisations, the Foreign Account Tax Compliance Act (FATCA) and bank levies. To compare answers across multiple jurisdictions, visit the PLC Law Tax on Corporate Lending and Bond Issues: Country Q&A tool. The Q&A is part of the global guide to tax on transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-guide.
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International Tax Evasion in the Global Information Age

Author: David S. Kerzner,David W. Chodikoff

Publisher: Springer

ISBN: 3319404210

Category: Business & Economics

Page: 425

View: 2176

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This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
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Called to Account

How Corporate Bad Behaviour and Government Waste Combine to Cost us Millions.

Author: Margaret Hodge

Publisher: Hachette UK

ISBN: 140870806X

Category: Political Science

Page: 400

View: 4555

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In a recent study of 61 hospitals, it was found that they bought 21 different types of A4 paper, 652 different kinds of surgical gloves and 1751 different cannulas. Police forces could cut the cost of their uniforms by over 30 per cent if they all bought the same one. But they disagree on how many pockets they need. Having committed to buy two new aircraft carriers, the MOD realised it didn't have the funds to buy them. The delayed delivery cost an additional £1.6 billion. We've spent £500 million on an abandoned project to centralise 999 calls, £3.5 billion on privatising the Work Programme, £700 million on implementing Universal Credit (used by 18,000 people), £20 billion on medical negligence claims, £70 billion (and counting) dealing with nuclear waste at Sellafield, and countless millions on IT investments in the BBC, the Home Office, the NHS . . . Waste is everywhere. Fighting against this waste is the Public Accounts Committee, which oversees some £700 billion of public spending every year. As its chair from 2010-15, Margaret Hodge knows the excesses of government bodies better than anyone. Conversational, witty, engaging and packed with anecdotes and insights about the biggest political figures of our time, Called to Account shines a light on some of the most fascinating - and alarming - issues that face Britain today.
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Corporate Governance

Principles, Policies, and Practices

Author: R. I. Tricker,Robert Ian Tricker

Publisher: Oxford University Press, USA

ISBN: 0198702752

Category: Business & Economics

Page: 584

View: 9087

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Written by the 'father of corporate governance', this text is an authoritative guide to the frameworks of power that govern organizations. The third edition covers key developments since the financial crisis, including aggressive tax avoidance, executive pay, and whistle-blowing.The book is divided into three clear parts that firstly outline the models and principles of governance, before analysing corporate policy, codes, and practice. International case studies provide real-world examples and a chapter dedicated to global corporate governance illustrates regulation in such diverse regions as Brazil, Russia, the Middle East, and North Africa. This comparative perspective ensures students are able to evaluate the importance of culture in various attitudes to governance. In addition, self-test questions, with solutions provided at the end of the text, enable the reader to directly test their knowledge and assess their progress throughout.This complete approach ensures students have a fundamental understanding of all aspects of corporate governance and its essential role in real-world business practice. New to this editionFull coverage of new developments in the subject, including ethical culture, aggressive tax avoidance, attitudes to risk, executive remuneration, and whistle-blowing.Comprehensively updated to address key changes in company law and new corporate regulation.Provides a diverse range of new case studies, including examples from HBOS Bank, Goldman Sachs, and News International.Includes additional coverage of global attitudes to the role of women on executive boards and ideas from around the world on the issue of quotas.
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