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Sales tax & Customs duties

See below for a selection of the latest books from Sales tax & Customs duties category. Presented with a red border are the Sales tax & Customs duties 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 Sales tax & Customs duties books and those from many more genres to read that will keep you inspired and entertained. And it's all free!

Principles of International Taxation

Principles of International Taxation

Author: Lynne Oats, Angharad Miller, Emer Mulligan Format: Paperback / softback Release Date: 30/09/2019

Principles of International Taxation, Seventh Edition provides a clear introduction to international taxation and offers more in-depth material on many important areas of the subject. The book presents its material in a global context, explaining the variety of approaches used around the world to deal with the central issues that arise in international tax. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas included in this seventh edition are: US tax reform package: Tax cuts and Jobs Act which came into effect on 1 January 2018. This reform is a sweeping overhaul that makes the US more competitive and creates a new and dynamic tax environment requiring businesses to rethink their structures in light of these reforms alongside BEPS measures Further progress on the OECD Base Erosion and Profit Shifting implementation including: oUpdate on implementation of BEPS recommendations including artificial avoidance or permanent establishment status and prevention of treaty abuse oImplementation of transfer pricing documentation and country-by-country reporting oMultilateral instrument implementation oChanges to the OECD Model Treaty introduced in 2017 Further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases Recent case law This highly accessible text deals with the policy, legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use. Principles of International Taxation is an essential title for lawyers and accountants practising in this area, candidates studying for professional qualifications including the Advanced Diploma in International Taxation and for both undergraduate and postgraduate students.

Bloomsbury Professional VAT 2019/20

Bloomsbury Professional VAT 2019/20

Author: Andrew Needham Format: Paperback / softback Release Date: 24/06/2019

This annual guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals to grasp current VAT law confidently. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2019/20 has been updated to include the following: The new requirements of MTD that have been introduced for most businesses this year with a major change in reporting requirements for VAT registered businesses The easing of MOSS registration requirements for micro-businesses Changes and clarification to the VAT treatment of vouchers Changes to the eligibility rules for VAT grouping This title is split into three sections to help you with: What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping. What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns and the recovery of foreign VAT. Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties. This accessible reference guide has a user-friendly structure with `signposts' at the beginning of each chapter to summarise key topics and `focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

EU Customs Law

EU Customs Law

Author: Timothy, QC (Barrister, 39 Essex Chambers) Lyons Format: Hardback Release Date: 12/07/2018

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.

Code of Federal Regulations, Title 19 Customs Duties 200-End, Revised as of April 1, 2017

Code of Federal Regulations, Title 19 Customs Duties 200-End, Revised as of April 1, 2017

Author: Office of the Federal Register (U.S.) Format: Paperback / softback Release Date: 25/08/2017

Title 19 presents regulations governing customs duties as set forth by the U.S. Customs Service, the U.S. International Trade Commission, and the International Trade Administration. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 19 Customs Duties 141-199, Revised as of April 1, 2017

Code of Federal Regulations, Title 19 Customs Duties 141-199, Revised as of April 1, 2017

Author: Office of the Federal Register (U.S.) Format: Paperback / softback Release Date: 25/08/2017

Title 19 presents regulations governing customs duties as set forth by the U.S. Customs Service, the U.S. International Trade Commission, and the International Trade Administration. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 19 Customs Duties 0-140, Revised as of April 1, 2017

Code of Federal Regulations, Title 19 Customs Duties 0-140, Revised as of April 1, 2017

Author: Office of the Federal Register (U.S.) Format: Paperback / softback Release Date: 11/08/2017

Title 19 presents regulations governing customs duties as set forth by the U.S. Customs Service, the U.S. International Trade Commission, and the International Trade Administration. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Cambridge Tax Law Series The Rise of the Value-Added Tax

Cambridge Tax Law Series The Rise of the Value-Added Tax

Author: Kathryn (Monash University, Victoria) James Format: Hardback Release Date: 30/04/2015

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

Cambridge Tax Law Series Value Added Tax: A Comparative Approach

Cambridge Tax Law Series Value Added Tax: A Comparative Approach

Author: Alan Schenk, Victor Thuronyi, Wei Cui Format: Hardback Release Date: 09/02/2015

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

Cambridge Tax Law Series Value Added Tax: A Comparative Approach

Cambridge Tax Law Series Value Added Tax: A Comparative Approach

Author: Alan Schenk, Victor Thuronyi, Wei Cui Format: Paperback / softback Release Date: 02/02/2015

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.