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| taxation law book: Tax, Law and Development Yariv Brauner, Miranda Stewart, 2013-01-01 'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature. |
| taxation law book: Tax Law Design and Drafting: Mr. Victor Thuronyi, 1996-08-23 Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax. |
| taxation law book: Time and Tax: Issues in International, EU, and Constitutional Law Werner Haslehner, Georg Kofler, Alexander Rust, 2018-12-20 Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics. |
| taxation law book: International Applications of U.S. Income Tax Law Ernest R. Larkins, 2003-11-20 A clear, concise explanation of United States tax law’s international aspects In tackling a sometimes thorny set of laws and treaties, international tax expert Ernest Larkins emphasizes their economic effects, showing how to avoid hazards while reaping rewards which often go ignored. Coverage includes: Special issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate What a controlled foreign corporation is and what consequences result from this status Acceptable transfer pricing methods and what penalties apply when taxpayers do not follow arm’s-length principles International Applications of U.S. Income Tax Law also contains many useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present. Order your copy today! |
| taxation law book: EU Tax Law and Policy in the 21st Century Werner Haslehner, Georg Kofler, Alexander Rust, 2016-04-24 Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics. |
| taxation law book: State Taxation Jerome R. Hellerstein, Walter Hellerstein, Andrew D. Appleby, 2024 |
| taxation law book: The Public International Law of Taxation Asif H. Qureshi, Ajay Kumar, 2019-05-22 The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally. |
| taxation law book: Introduction to Taxation William D. Popkin, 2008 |
| taxation law book: Politics, Taxation, and the Rule of Law Donald P. Racheter, Richard E. Wagner, 2012-12-06 Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same. |
| taxation law book: Nigerian Taxation Saka Muhammed Olokooba, 2019-01-23 This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders. |
| taxation law book: Figuring Out the Tax Lawrence Zelenak, 2018-01-11 Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding. This book will be of particular interest to tax academics and professionals, but also to anyone wondering how income tax achieved its current form. |
| taxation law book: Corporate Tax Law Peter Harris, 2013-03-07 A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice. |
| taxation law book: The Oxford Introductions to U.S. Law Edward McCaffery, 2012-01-02 In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system. Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers important possible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the 'who,' 'what,' 'when,' and 'why' of income tax law and describes the essential concepts of the field in a clear and concise manner that helps students and non-experts increase their understanding of the policies behind modern tax law and the ways in which these policies affect different types of individuals. |
| taxation law book: Taxation of Crypto Assets Niklas Schmidt, Jack Bernstein, Stefan Richter, Lisa Zarlenga, 2020-11-27 The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions. |
| taxation law book: Principles of Canadian Income Tax Law Jinyan Li, Joanne E. Magee, J. Scott Wilkie, 2017 |
| taxation law book: International Taxation of Banking John Abrahamson, 2020-02-20 Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications. |
| taxation law book: Legal Interpretation of Tax Law Robert F. van Brederode, Richard E. Krever, 2017 Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines. |
| taxation law book: Understanding Corporate Taxation Leandra Lederman, Emily Cauble, 2025 This clearly written treatise is designed to make the complex subject of corporate taxation very accessible. It uses straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' comprehension and retention of the material. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own. This fifth edition is fully updated for the Inflation Reduction Act of 2022's excise tax on stock buybacks and the new corporate alternative minimum tax (the CAMT) contained in the Act. This edition also contains additional diagrams. The book starts with an introductory chapter that discusses the choice of business form; details the idea that corporate profits generally are subject to double taxation (once at the corporate level and again at the shareholder level); introduces the Qualified Business Income deduction; and discusses the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. In addition, a chapter addresses the taxation of S corporations, which are taxed under a single-tax paradigm. That chapter also discusses the Qualified Business Income deduction, including numerous examples. Similar to most corporate tax casebooks, the bulk of the book is organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with liquidation of the corporation. Between those chapters, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. Throughout, the book uses specific examples, diagrams of transactions, summary charts, and checklists to clarify and distill key points. |
| taxation law book: Low-income Housing Tax Credit Handbook , 2021 'Low-Income Housing Tax Credit Handbook' provides definitive guidance through the complex body of laws, regulations, and judicial decisions concerning the low-income housing credit (LIHC)-- |
| taxation law book: Schwarz on Tax Treaties Jonathan Schwarz, 2021-09-28 Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the 'Danish beneficial ownership cases'); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King's College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers' Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who's Who Legal, UK Bar for his 'brilliant' handling of cross-border tax problems. In Chambers Guide, he is identified as 'the double tax guru' with 'extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer'. |
| taxation law book: Estate Planning Law and Taxation David Westfall, 2001 |
| taxation law book: Cracking the Code Peter Eric Hendrickson, 2003-07 A detailed history and analysis of the actual statutes behind the Internal Revenue Code revealing the surprisingly limited reach of the American income tax. |
| taxation law book: Davies Principles of Tax Law Geoffrey Morse, Sandra Eden, F. R. Davies, 2020 |
| taxation law book: International Law of Taxation Peter Hongler, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these. |
| taxation law book: Introduction to Tax Law Gabriel Kitenga, 2010 |
| taxation law book: Principles of Tax Law David W. Williams, Geoffrey Morse, Francis Ronald Davies, David Salter, 1996 Explains the principles underlying the major taxes, and offers an insight into how tax law has developed and is applied. This new edition ignores the detailed and frequently changing provisions found in practitioner texts, aiming to make the principles and |
| taxation law book: Tax Law, State-building and the Constitution Dominic De Cogan, 2020 Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption. |
| taxation law book: Legal Interpretation of Tax Law Robert F. W. van Brederode, Richard E. Krever, 2014 This book deals comparatively with tax law interpretation in economies engaged in cross-border investment at a global level. Authors from eleven jurisdictions provide detailed analysis and commentary on various tax law topics and issues, such as: methods of tax law interpretation; how the judiciary is organized as regards tax law; the role, if any, of the central goverment's high court in providing precedent and guidelines for interpretation; external sources a court can consider when interpreting legislation; constitutional restrictions on interpretation of legislation; prevalence of the general anti-avoidance rule (GAAR); transplanted categories (an undefined term is clarified through the meaning of that same term in another law); the concept of ordinary income; the concept of capital expenses; interpretation of tax treaties; and interrelation of judicial interpretation and administrative interpretation |
| taxation law book: Advanced Income Tax Law Peter Baker, Sonia Deaner, Geoff Cliff, 2014 |
| taxation law book: International Tax Law Andrea Amatucci, 2012-07-01 With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence. |
| taxation law book: Davies Principles of Tax Law David W. Williams, Geoffrey Morse, 2000 This revenue textbook seeks to make tax law understandable by demystifying the jargon, and should be useful to undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied. |
| taxation law book: A Modern Approach to Tax Law Michael Zane Hepker, 1973 |
| taxation law book: Taxation Michael A. Livingston, 2003 |
| taxation law book: The Tax Laws of the State of New York Robert Cushing Cumming, New York, 2012-02 Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: REVISERS' NOTE TO TAX LAW. This U the note of the statutory revision commission as contained in senate bill 59.] The original law (Laws 1889, chap. 289), creating a statutory revision commission, expressly provided, among other things, that the commission should prepare and report to the legislature a bill for the consolidation and revision of the general statutes of the State, relating to the collection and assessment of taxes, and the exemption of property from taxation throughout the State. Accordingly the commissioners appointed pursuant to such law, prepared a consolidation and revision of the tax laws, which, however, was never submitted to the legislature as a whole, either by report of the bill. But in 1892, the commission assisted in the preparation of a bill revising the laws taxing the succession of property, which became chapter 399 of the Laws of 1892, known as the Taxable Transfer Act. The supplemental supply bill of 1892 (chap. 660) provided for the appointment by the governor of two counsel to examine the laws of this and other States relating to taxation, and to report to the next legislature before the first day of February, the result of their investigations, with recommendations as to legislation, relating to assessment and taxation in this State. Messrs. Collin and Fiero were appointed as such counsel and reported to the legislature of 1893 a proposed revision of the tax laws, purporting to cover and supersede all existing statutes relating to taxation. The bill, as reported by the counsel, was introduced in the legislature, but no portion of it became a law, except that relating to sales by the comptroller and by county treasurers for unpaid taxes, which was enacted as chapter 711 of the laws of that year. No formal report was made by the c... |
| taxation law book: A Treatise on the Law of Taxation Thomas McIntyre Cooley, 1886 |
| taxation law book: Taxation Law Raegan L. Capuno, 2020 |
| taxation law book: TAXATION LAW AND PRACTICE, Volume I BALACHANDRAN, V. , THOTHADRI, S., 2012-09-19 This easy-to-read text covers the entire gamut of direct and indirect taxes. The first eight chapters deal with direct taxes and generation of income from different sources. The last five chapters focus on different forms of indirect taxes. This text lucidly explains the acts, rules, sections, laws of direct and indirect taxes with a view to integrating the relevance of these laws with tax planning. The text fosters a clear understanding of the principles relating to computation of taxable income under each head of income. It covers different types of excise duties, methods of valuation for customs, types of transactions under the Central Sales Tax Act, variants of VAT and different methods of computation of VAT and service tax for management and professional services. A number of solved Illustrations at the end of each chapter are provided for easy comprehension of the subject. These along with chapter-end questions consisting of short answer questions, long answer questions and exercises, enhance its value as a text. This text is intended for the undergraduate students of management, commerce and law (BBA, BCom and BL/LLB). Students pursuing professional courses such as CA, BCS (Bachelor of Corporate Secretaryship) and the aspirants of Civil Services Examinations will also find the text immensely useful. |
| taxation law book: Income Tax Law and Accounting, 1918 Godfrey Nicholas Nelson, 1918 |
| taxation law book: Principles of Tax Law David William Williams, Geoffrey Morse, 2008 This new edition of 'Davies Principles of Tax Law' aims to make tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. |
Department of Revenue | Department of Revenue
Find support and answers to your questions. Online filing now available. LITCs offer free legal aid on state tax matters at participating locations across the Commonwealth. The Department of …
Personal Income Tax | Department of Revenue | Commonwealth …
Learn how to file a PA Personal Income Tax Return for free using the new myPATH portal.
Taxation | Definition, Purpose, Importance, & Types | Britannica …
Jun 5, 2025 · taxation, imposition of compulsory levies on individuals or entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue for …
Taxation Defined, With Justifications and Types of Taxes
Jun 30, 2024 · What Is Taxation? Taxation is a term for when a taxing authority, usually a government, levies or imposes a financial obligation on its citizens or residents.
Tax - Wikipedia
In economic terms (circular flow of income), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare, which can be …
Taxes Definition: Types, Who Pays, and Why - Investopedia
Oct 31, 2024 · Taxes are mandatory contributions levied on individuals or corporations by a government entity—whether local, regional, or national. Tax revenues finance government …
Free tax help - Internal Revenue Service
Jun 6, 2025 · If you qualify for Earned Income Tax Credit (EITC), you also qualify for a variety of free tax help and no-cost tax return preparation including electronic filing.
Tax Basics: A Beginner's Guide to U.S. Federal Taxes
Feb 12, 2025 · First-time filers need an understanding of tax basics. This beginner's guide will give you an overview of the federal tax system. These frequently asked questions can help explain …
Taxes - USAGov
Check the status of your tax refund, find help filing your taxes, and get federal tax forms.
Taxation: What It Is, How It Works, Types, and Examples
Aug 28, 2024 · Taxation, a cornerstone of governance, involves imposing financial obligations on citizens and entities. This comprehensive guide explores taxation in-depth, from its historical …
Department of Revenue | Department of Revenue
Find support and answers to your questions. Online filing now available. LITCs offer free legal aid on state tax matters at participating locations across the Commonwealth. The Department of …
Personal Income Tax | Department of Revenue | Commonwealth …
Learn how to file a PA Personal Income Tax Return for free using the new myPATH portal.
Taxation | Definition, Purpose, Importance, & Types | Britannica …
Jun 5, 2025 · taxation, imposition of compulsory levies on individuals or entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue for …
Taxation Defined, With Justifications and Types of Taxes
Jun 30, 2024 · What Is Taxation? Taxation is a term for when a taxing authority, usually a government, levies or imposes a financial obligation on its citizens or residents.
Tax - Wikipedia
In economic terms (circular flow of income), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare, which can be …
Taxes Definition: Types, Who Pays, and Why - Investopedia
Oct 31, 2024 · Taxes are mandatory contributions levied on individuals or corporations by a government entity—whether local, regional, or national. Tax revenues finance government …
Free tax help - Internal Revenue Service
Jun 6, 2025 · If you qualify for Earned Income Tax Credit (EITC), you also qualify for a variety of free tax help and no-cost tax return preparation including electronic filing.
Tax Basics: A Beginner's Guide to U.S. Federal Taxes
Feb 12, 2025 · First-time filers need an understanding of tax basics. This beginner's guide will give you an overview of the federal tax system. These frequently asked questions can help explain …
Taxes - USAGov
Check the status of your tax refund, find help filing your taxes, and get federal tax forms.
Taxation: What It Is, How It Works, Types, and Examples
Aug 28, 2024 · Taxation, a cornerstone of governance, involves imposing financial obligations on citizens and entities. This comprehensive guide explores taxation in-depth, from its historical …
