Foundations of Taxation Law 2021 PDF Download

Author: Stephen Barkoczy
Publisher:
ISBN: 9780190330736
Category : Electronic books
Languages : en
Pages : 1354

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Author: Stephen Barkoczy
Publisher: Cambridge University Press
ISBN: 1009154435
Category : Law
Languages : en
Pages : 1151

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Book Description
Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.

Author: Stephen Barkoczy
Publisher: Cambridge University Press
ISBN: 1009169521
Category : Law
Languages : en
Pages : 1151

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Book Description
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.

Author: Stephen Barkoczy
Publisher: Cambridge University Press
ISBN: 1009154265
Category : Law
Languages : en
Pages : 1599

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Book Description
Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.

Author: Stephen Barkoczy
Publisher:
ISBN: 9781775474036
Category :
Languages : en
Pages : 912

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"Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand’s tax laws.Written by a panel of tax academics and tax experts in practice, this 2022 edition has been revised and updated to take into account significant tax developments up to 1 September 2021.Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments.Foundations of New Zealand Taxation Law is designed to be used in conjunction with New Zealand Tax Legislation for Students." --Publisher.

Author: Stephen Barkoczy
Publisher:
ISBN: 9781921701122
Category : Taxation
Languages : en
Pages : 838

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Summary: "The book takes a systematic and comprehensive approach to examining taxation in Australia to ensure that all topics in this complex subject are covered equally and clearly. The text is carefully structured to ensure users can easily find the information they are looking for and quickly gain an understanding of key principles."--Publisher description.

Author: Ana Cruz
Publisher:
ISBN: 9781260247107
Category :
Languages : en
Pages : 0

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Author: Stephen Barkoczy
Publisher:
ISBN: 9780190323912
Category : Electronic books
Languages : en
Pages : 2303

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Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507

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Book Description
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.