Fundamentals of UK Tax System

Author: Shahzad Ali

Publisher: Createspace Independent Publishing Platform

ISBN: 9781975858421

Category:

Page: 354

View: 4867

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"A highly comprehensive, well-written exam kit, full of helpful exam practice questions and well-explained solutions on UK tax system Finance Act 2016."
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Fundamentals of EU VAT Law

Author: Ad van Doesum,Herman van Kesteren

Publisher: Kluwer Law International B.V.

ISBN: 9041170170

Category: Law

Page: 586

View: 1151

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Value added tax (VAT) is responsible for generating approximately €903 billion per year in tax revenues across the European Union – revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law, but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following: • sources of EU VAT law, including principles derived from CJEU case law; • principles underlying the EU VAT system; • relations among the layers of VAT law – primary and secondary EU law, national law; • how to apply the VAT legislation and case law; • allocation of taxing rights (place of supply rules); • invoicing requirements and other administrative obligations; • exemptions, VAT rates and the taxable amount; • the right of deduction of input VAT; • intra-Community transactions, importation and exportation; • immovable property; and • how far a national court must and can go in interpreting national provisions in the light of the VAT Directive and the principles underlying the VAT system. The book follows the structure of the VAT Directive/VAT determination scheme, with additional topical chapters on immovable property, intra-Community transactions, and importation and exportation of goods. With its detailed attention to the meaning and interpretation of each legislative provision and court ruling, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system make it an indispensable reference for all tax law professionals and researchers.
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CIMA Official Learning System Fundamentals of Business Economics

Author: Steve Adams,Paul Periton

Publisher: Elsevier

ISBN: 1856177211

Category: Business & Economics

Page: 406

View: 2904

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CIMA Official Learning Systems are the only coursebooks recommended by CIMA. Written by a team of experts that include past and present CIMA examiners and markers, they contain everything you need to know. Each book maps to the syllabus chapter by chapter to help you learn effectively and reinforce learning with features including: - comprehensive coverage of the whole syllabus - step by step coverage directly linked to CIMA's Learning Outcomes - up to date examples and case studies - practice questions to test knowledge and understanding - integrated readings to increase understanding of key theories - colour used throughout to highlight key learning points * The Official Learning systems are the only study materials endorsed by CIMA * Key sections written by former examiners for the most accurate, up-to-date guidance towards exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice
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Principles of Tax Policy

Eighth Report of Session 2010-11. Report, together with formal minutes, oral and written evidence

Author: Great Britain. Parliament. House of Commons. Treasury Committee

Publisher: The Stationery Office

ISBN: 9780215556905

Category: Tax administration and procedure

Page: 65

View: 5049

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The Treasury Committee welcomes the Government's commitment to a new approach to tax policy making, designed to support its ambition for a more predictable, stable and simple system. But the Government has not done enough to set out the principles underlying that policy. The Committee attempts to identify these principles and considers how tax policy can best support growth. A tax system which is theoretically structured to promote growth will not succeed if businesses are faced with constant change, or if the inefficiency of collection outweighs any benefits. The report warns that a tax system which is felt to be fundamentally unfair will quickly lose political support. It also notes that the scope for tax arbitrage has grown substantially over the last quarter of a century and globalisation is likely to increase it further. A tax system which is not competitive by international standards will not support growth. Competitiveness is also not a simple matter of tax rates, although they have a bearing, but of the stability of the system as a whole. The report recommends that tax policy should be measured by reference to the following principles. Tax policy should: be fair; support growth and encourage competition; provide certainty; provide stability; be practicable, so that a person's tax liability should be easy to calculate and straightforward and cheap to collect; be coherent - new provisions should complement the existing tax system, not conflict with it.
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House of Lords - Select Committee on Economic Affairs: Tackling Corporate Tax Avoidance: Is a New Approach Needed? - HL 48

Is a New Approach Needed?, 1st Report of Session 2013-14

Author: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Publisher: The Stationery Office

ISBN: 9780108551352

Category: Business & Economics

Page: 58

View: 9821

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The report Tackling Corporate Tax Avoidance In A Global Economy: Is A New Approach Needed? (HL 48) examines the problem of the avoidance of corporation tax by multinational companies. The UK faces a serious problem of avoidance of corporation tax, due in part to the complexity of the tax regime in the UK, but mainly because the international tax system gives multinational companies opportunities to shift profits between countries in ways that reduce their liabilities in the UK. This damages the economy and undermines trust in the tax system. The Committee supports the case for fundamental reform of the international corporate tax framework being pursued in the OECD, but it not clear that the reforms will be effective or whether they can be achieved within the proposed two year timescale. The present system can encourage multinational companies to take on excessive debt in the UK, including by borrowing money from an overseas subsidiary, to reduce
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Fundamentals of World Regional Geography

Author: Joseph J. Hobbs

Publisher: Cengage Learning

ISBN: 1305854950

Category: Education

Page: 592

View: 6392

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Cengage Learning’s FUNDAMENTALS OF WORLD REGIONAL GEOGRAPHY brings course concepts to life with interactive learning, study, and exam preparation tools along with comprehensive text content for one semester/quarter courses. Whether you use a traditional printed text or all digital MindTap alternative, it’s never been easier to better understand the eight world regions, including the historical, cultural, economic, political, and physical aspects that create regional unity, give them personality, and make them newsworthy. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
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Foundations of Nursing Practice E-Book

Fundamentals of Holistic Care

Author: Chris Brooker,Anne Waugh

Publisher: Elsevier Health Sciences

ISBN: 0723435340

Category: Medical

Page: 748

View: 7184

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This title is directed primarily towards health care professionals outside of the United States. It is written specifically to meet the needs of nursing students undertaking the common foundation programme. It aims to explain how and why sensitive, holistic and evidence-based nursing care is carried out. Therefore it is relevant to students who will enter all branches of nursing and includes material that is both common to all and specific to each branch. The book aims to provide all students on foundation nursing and health care programmes with material of sufficient depth/breadth to achieve the NMC outcomes required for entry into the branch programmes. There is an emphasis not only on the theory that underpins nursing practice in the common foundation programme but also on nursing skills which form an increasingly emphasized part of the programme. The chapters have been reviewed by experts from each branch and also clinical skills to ensure the content reflects each branch accurately and appropriately. Emphasis on clinical skills & lifelong learning Realistic scenarios reinforce the need for patient/client-centred care with a holistic approach Activity boxes for all branches and age groups in each chapter ensure relevance to nurses in diverse settings An integrated approach to health promotion with activity boxes emphasises that health maintenance and promotion are central to contemporary nursing practice Reflection, critical thinking and research/appraisal skills are encouraged with a problem centred approach that will help to develop the skills needed to provide sensitive and effective, high quality care and to integrate theory with practice The emphasis on nursing/clinical skills underlines the importance of core skills - an integral part of the patient/client experience Cultural diversity is a core theme throughout The importance of evidence-based practice is highlighted and the text helps readers are assisted to acquire the skills to provide evidence-based care A wide range of general and branch-specific interactive boxes help to develop an understanding of some issues in other branches as well as the core issues that affect all nurses. Self- test questions and answers provide an opportunity for readers to take responsibility for and check their learning. Valuable learning tools are included: glossary of key terms, useful websites and references
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The British Tax System

Author: John Alexander Kay,John Anderson Kay,Mervyn A. King

Publisher: N.A

ISBN: 9780198283133

Category: Impôt - Grande-Bretagne

Page: 250

View: 4904

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This is the most extensively revised edition to date of this highly successful textbook. The revisions reflect substantial changes which have taken place in the tax system and in the way in which people think about tax issues. The authors identify areas in which the progress of tax reform is unsatisfactory, and they set out a tax reform strategy. In addition to discussing taxation within Britain, the book sets the British tax system in an international context, paying particular attention to the increasing level of integration in the European and world economies.
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Tiley and Collison's UK Tax Guide 2015-16 33rd Edition

Author: Keith Gordon,Tax Adviser,Ximena Montes Manzano

Publisher: N.A

ISBN: 9781405795210

Category:

Page: 2880

View: 832

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Tiley & Collison's UK Tax Guide 2015-16 offers a thorough examination of the workings of income tax, corporation tax, capital gains tax, inheritance tax, VAT, stamp duty and NIC. This edition has been helpfully updated to incorporate the latest statute and case law up to the date of Royal Assent to the Finance Act 2015. It is fully cross-referenced to major LexisNexis looseleaf works, consolidating your research efforts and bringing you fully up-to-date.
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