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See below for a selection of the latest books from Taxation & duties law category. Presented with a red border are the Taxation & duties law books that have been lovingly read and reviewed by the experts at Lovereading. With expert reading recommendations made by people with a passion for books and some unique features Lovereading will help you find great Taxation & duties law books and those from many more genres to read that will keep you inspired and entertained. And it's all free!
The Twelfth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court's Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.
Considering the unique character of taxation, such as the necessary discretionary power of tax administration, the complexity of tax issues, and nascent development of tax systems in many developing countries, this book provides a comprehensive analysis of tax disputes from the viewpoint of protecting the legitimate fiscal conduct of host State in investment arbitration that are of both theoretical and practical importance. The book tries to rectify and fulfill the lacunae of scholarship on tax disputes that has been hitherto overwhelmingly investor-centered. The most distinguished characteristic of the book lies in the manner in which it deals with the arbitration of taxation in a comprehensive and coherent manner, including the discussion of tax stabilization clause in investment contracts that is paramount to the tax sovereignty of State. It also combines the analyses of the taxation problems from the perspective of comparative tax law of the most relevant legal systems as well as rich tax jurisprudence of WTO and European Court of Human Rights (ECtHR).
This helpful study aid updates international aspects of tax systems originating in national environments. It focuses on U.S. taxation as applied to economic activity with an international element. The Fourth Edition is divided into three sections: common elements of international taxation for both inbound and outbound taxation, inbound U.S. taxation, and outbound U.S. taxation. Special attention is focused on base erosion and profit shifting strategies and the resulting complexity that has been added to the U.S. tax regime to address this phenomenon in the inbound and outbound context. This new offering is from the Concepts and Insights Series and is designed as recommended reading to complement casebook instruction.
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.
The second edition of this well received book in the market will arm tax practitioners with the knowledge needed to take an HMRC dispute to the Tax Tribunals either themselves or as part of a team. The book guides the tax practitioner through all the stages of taking a litigious dispute with HMRC to court? from getting started; explaining the processes at the First Tier Tribunal, the Upper Tribunal, the Higher Courts and the Court of European Justice; representative litigation; the judicial review; procedural challenges; alternative dispute resolution; criminal offences; costs and interest; disclosure and privilege; proof and evidence; witnesses; and finishing by explaining what happens in the hearing. This information is presented in a clear and straightforward style, while at the same time, remaining well-grounded in intellectual rigour and authority. A new section on criminal practice and procedure will also give tax practitioners an important insight into this area, which is assuming significant importance as a result of HMRC's policy of increasing tax prosecutions.
The EU VAT Compliance Handbook offers a country by country guide on all EU member states, with each chapter addressing the main considerations for the international tax professional impacting VAT in a given country, with cases, analysis and commentary. Each country has its own system with rules and regulations varying widely between different countries and jurisdictions. Businesses, especially those operating internationally, need practical strategies to help confront the growing challenges of complying with and managing indirect taxes. Each chapter in VAT in the EU addresses the main considerations for the international tax professional impacting VAT in a given country. This comprehensive title enables practitioners to help their clients drive indirect tax costs out of their supply chain, as well as give better advice on more tax-efficient structures impacting offshoring and outsourcing. EU VAT Compliance Handbook also covers such areas as: * Scructured indirect tax planning * Supply-chain review and planning * Registration, fiscal representation and agency services * Optimisation of indirect tax accounting * Mergers and acquisitions * MOSS guide to each member state
This latest edition cements the title's reputation as one of the best available for tax planning. Clarke's Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures. As the most up-to-date and reliable resource available, you can confidently advise your private clients and privately-owned businesses on the best place to set up a trust, re-invest, re-locate and so on. The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses while annual publication ensures it is both up-to-date and relevant.
In the current climate, businesses are expecting their advisers to help them make more savings through careful tax planning than ever before. This title enables you to give real-life solutions and guidance on problems faced in every stage of the life-cycle of an owner-managed business. All the key issues are covered in a clear and precise manner, including the interaction of different taxes and the Finance Act 2019, to ensure there is a thorough analysis of planning opportunities in each transaction or event. Written by providers of advice to practitioners and their clients, this practical title uses worked examples and case studies to explain tax liabilities, compliance and planning opportunities available for tax mitigation, and, as such, is essential reading for anyone handling the affairs of owner-managed businesses.