Tax Procedure and Tax Fraud in a Nutshell

Author: Camilla E. Watson

Publisher: West Group

ISBN: 9780314146465

Category: Law

Page: 431

View: 8467

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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.
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Encyclopedia of Transnational Crime and Justice

Author: Margaret E. Beare

Publisher: SAGE Publications

ISBN: 1412990785

Category: Social Science

Page: 544

View: 3604

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Transnational crimes involve border crossings as an integral part of the criminal activity. They also include crimes that take place in one country with consequences that significantly affect other countries. Examples include human trafficking, smuggling (arms, drugs, currency), sex slavery, non-domestic terrorism, and financial crimes. Transnational organized crime refers specifically to transnational crime carried out by organized crime syndicates. Although several encyclopedias cover aspects of transnational crime, it is this encyclopedia's emphasis on transnational justice, as well, that differentiates it from the pack. Not only do we define, describe, and chart the crimes and criminal activity, we also will include significant coverage of policing those crimes and prosecuting them within domestic and international court systems. Accessible and jargon-free and available in both print and electronic formats, the one-volume Encyclopedia of Transnational Crime and Justice will contain such entries as arms smuggling, art fraud, charity fraud, hacking and computer viruses, copyright infringement, counterfeiting, drug smuggling, extradition, human trafficking, intelligence agencies, international banking laws, Internet scams, Interpol, money laundering, pollution and waste disposal, price fixing, prosecution, sanctions, sex slavery, tax evasion, terrorism, war crimes, the World Court, and more. Features & Benefits: 150 signed entries (each with Cross References and Further Readings) are organized in A-to-Z fashion to give students easy access to the full range of topics in transnational crime and justice. A thematic Reader's Guide in the front matter groups entries by broad topical or thematic areas to make it easy for users to find related entries at a glance. In the electronic version, the Reader's Guide combines with a detailed Index and the Cross References to provide users with convenient search-and-browse capacities. A Chronology in the back matter helps students put individual events into broader historical context. A Glossary provides students with concise definitions of key terms in the field. A Resource Guide to classic books, journals, and web sites (along with the Further Readings accompanying each entry) helps guide students to further resources in their research journeys. An Appendix includes the Congressional Research Service Report on International Terrorism and Transnational Crime.
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Comparative Tax Law

Author: Victor Thuronyi,Kim Brooks

Publisher: Kluwer Law International B.V.

ISBN: 904116720X

Category: Law

Page: 362

View: 5837

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Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
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Organized Crime

From Trafficking to Terrorism

Author: Frank Shanty,Patit Paban Mishra

Publisher: ABC-CLIO

ISBN: 1576073378

Category: Law

Page: 792

View: 1255

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A comprehensive overview of organized crime looks as the history and daily functioning of organized criminal activities throughout the world as well as the international laws and treaties governing the treatment of these organizations.
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Encyclopedia of White-Collar & Corporate Crime

Author: Lawrence M. Salinger

Publisher: SAGE Publications

ISBN: 1452265143

Category: Social Science

Page: 1016

View: 8152

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With more than 500 entries (including up-to-date information on such high profile cases as Martha Stewart and Enron), the Encyclopedia of White-Collar & Corporate Crime gathers history, definitions, examples, investigation, prosecution, assessments, challenges, and projections into one definitive reference work on the topic. This two-volume encyclopedia incorporates information about a variety of white-collar crimes, and provides examples of persons, statutes, companies, and convictions. Each entry offers a thorough and thoughtful summary of the topic. Rather than a simple definition, users are given a satisfying and sophisticated synopsis with references for further study.
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Advanced Legal Research Exercise Manual

Author: Kathleen A. Portuán Miller

Publisher: Cengage Learning

ISBN: 9780766820241

Category: Business & Economics

Page: 178

View: 6914

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"Advanced Legal Research Exercise Manual" offers comprehensive instruction on how to conduct legal research in a variety of fields, including medicine, business, bankruptcy and the Internet. In this regard, the material is widely applicable to anyone interested in or required to engage in legal research. Each chapter contains an introduction, an overview and exercises intended to inspire a better understanding of the subject matter.ALSO AVAILABLE - INSTRUCTOR SUPPLEMENT:Instructor's Guide (ISBN# 0-7668-2025-4). Call Customer Support to Order.
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