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Author: Ruud A. de Mooij Publisher: International Monetary Fund ISBN: 1513511777 Category : Business & Economics Languages : en Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: Ruud A. de Mooij Publisher: International Monetary Fund ISBN: 1513511777 Category : Business & Economics Languages : en Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: Eka Putra Ramdhani Publisher: European Alliance for Innovation ISBN: 1631903314 Category : Social Science Languages : en Pages : 227
Book Description
This book is the proceeding of the International Conference on Maritime Education (ICOME 2021) that was successfully held on 3-5 November 2021 using an online platform. The conference was mainly organized by The Faculty of Teacher Training and Education Universitas Maritim Raja Ali Haji (FKIP UMRAH). This conference aims to provide a forum for scholars, professionals, and academics to share their fruitful insights on current issues in education. Each participant will get an opportunity to expand their networks and collaborate at the ICOME 2021. The conference’s theme is “The Reinforcement of Educational System, Values, and Characters in Maritime Education”. The number of participants who joined the zoom room was recorded at 296 participants and 30 participants attended the conference directly at the Aston Hotel, Tanjungpinang, Indonesia. The 27 full papers presented were carefully reviewed and selected from 41 submissions. The papers reflect the conference sessions as follows: teaching methods and approaches, testing and evaluation, educational management and policy, designing syllabus and production of teaching materials, teacher training and professional development, digital literacy and technology usage for education, challenges and barriers in coastal education, character education in maritime context, curriculum development for maritime context, international, cross-national and domestic forces in the shaping of educational ideologies, educational systems, and patterns of teaching and learning.
Author: Ivan Tolj Publisher: Springer Nature ISBN: 9811908672 Category : Technology & Engineering Languages : en Pages : 405
Book Description
The book presents the select proceedings of 5th International Conference on Mechanical Engineering (ICOME). ICOME is a series of international conference in mechanical engineering held every two years in Indonesia. The covered topics include aerodynamics and fluid mechanics, air conditioning and cooling system, turbomachinery and alternative fuels, modeling, simulation and optimization, thermodynamics and heat transfer, and combustion system. This book also covers material engineering, composite materials, biomaterials, fatigue and fracture, corrosion, tribology, and biomechanics. Given the contents, the book is useful for students, researchers, and professionals in the area of mechanical engineering and materials.
Author: International Monetary Publisher: International Monetary Fund ISBN: 1616354631 Category : Business & Economics Languages : en Pages : 10
Book Description
This paper reports on the Fund’s income position for FY 2021 following the closing of the Fund’s accounts for the financial year and completion of the external audit. Overall FY 2021 net income amounted to SDR 4.8 billion or SDR 0.7 billion higher than estimated in April, mainly reflecting a larger than anticipated gain reported under IAS 19 (the accounting standard for employee benefits) and endowment returns exceeding earlier projections.
Author: Dr. R.K. Jain, Publisher: SBPD Publications ISBN: Category : Business & Economics Languages : en Pages : 773
Book Description
1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Clubbing of Income and Aggregation of Income, 14. Set-off and Carry Forward of Losses, 15. Deduction from Gross Total Income, 16. Assessment of Individuals (Computation of Total Income), 17. Computation of Tax Liability of Individuals, 18. Deduction of Tax at Source, 19. Income Tax Authorities, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Advance Payment of Tax, 25. Assessment of Hindu Undivided Family and Computation of Tax Liability, 26. Assessment of Firm and Association of Persons and Computation of Tax Liability, 27. Recovery and Refund of Tax, 28. Settlement of Cases, 29 . Purchase of Immovable Property by Central Government, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business. Provisions and Procedure of Filling the Return of Income and e-Filling of Income Tax and TDS Returns Rebate and Relief in Tax.
Author: R.K. Jain, Publisher: Scorer Guru Publications ISBN: Category : Business & Economics Languages : en Pages : 713
Book Description
1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns
Author: J.K. Lasser Institute Publisher: John Wiley & Sons ISBN: 1119839270 Category : Business & Economics Languages : en Pages : 1093
Book Description
The latest edition of the leading resource for individual tax preparation in the US Fully revised to reflect numerous changes to the 2021 tax code, J.K. Lasser's Your Income Tax Professional Edition 2022 delivers step-by-step instructions that walk you through each worksheet and form you’ll need to help your clients file their taxes. This popular guide provides tax-saving advice on every available deduction, so you can be sure your clients are keeping as much money in their pockets as possible. You’ll find special features included throughout the guide, including new tax laws, recent IRS rulings and court decisions, tax filing pointers, and tax planning strategies. The book also offers: Critical information on the impact of the American Rescue Plan Act (ARPA) and the Consolidated Appropriations Act, 2021 (CAA) on individual tax filings Discussions of—and guidance for—practicing before the Internal Revenue Service A set of the most used 2021 tax forms Citations of tax law authorities The gold standard in tax preparation guides for Certified Public Accountants, other accountants, and tax preparers, J.K. Lasser's Your Income Tax Professional Edition 2022 is a fully updated, one-stop resource designed to help you deliver unmatched service to individual taxpayers.
Author: Stacey M. Jones Publisher: Bloomsbury Publishing USA ISBN: 1440867445 Category : Social Science Languages : en Pages : 419
Book Description
This book provides a one-stop resource for understanding the full dimensions of income inequality in the United States, including chief socioeconomic drivers of inequality and proposals to reduce the widening gap between rich and poor in America. Carefully researched and scrupulously nonpartisan, this resource examines the history and current state of income inequality in the United States, with a particular focus on key issues, events, and political/economic philosophies relevant to the enduring divide between rich and poor in America. One of the most valuable aspects of the book is that it surveys the complex history of income inequality in an easy-to-understand fashion that helps readers identify and assess the ways in which income inequality shapes many aspects of modern American society. The book is even-handed in its treatment of the academic and policy debates over the causes, consequences, and appropriate response to today's growing inequality. In addition, this resource provides insights into the financial underpinnings of debt and wealth and capitalism and how all of those factors perpetuate themselves. It also examines problems and challenges related to child care, education, transportation, housing, and saving for retirement that hamper so many poor people in their efforts to lift their households out of poverty.
Author: J.K. Lasser Institute Publisher: John Wiley & Sons ISBN: 1394223528 Category : Business & Economics Languages : en Pages : 1101
Book Description
The leading desk reference for US personal income tax return preparation for professionals In J.K. Lasser’s Your Income Tax 2024, Professional Edition, a team of veteran tax preparers and educators delivers an intuitive and comprehensive roadmap to helping your clients prepare their 2023 US personal income tax returns. In the book, you’ll learn how to maximize your clients’ deductions and credits, legally shelter their personal income, and minimize their tax bills. The authors have included sample 2023 tax forms, brand-new tax law authorities with citations, binding IRS rulings, filing pointers, and tax planning strategies you can implement immediately to better serve your clients. Fully updated to reflect the changes to the 2023 tax code, this book provides the step-by-step instructions, worksheets, and forms you need to prepare your clients’ taxes ethically and effectively. You’ll also find: Discussions of what it’s like to practice before the Internal Revenue Service as an Enrolled Agent Strategies for identifying the best approach to tax planning based on your client’s financial situation Checklists and sample forms to make preparing your next return simple and straightforward Perfect for practicing and training Certified Public Accountants and Enrolled Agents, J.K. Lasser’s Your Income Tax 2024 is the gold standard desk reference for tax preparers serving individuals in the United States.
Author: Dr. Vinod K. Singhania Publisher: Taxmann Publications Private Limited ISBN: 9356224358 Category : Education Languages : en Pages : 28
Book Description
This textbook on income tax has been written within the following parameters: • Simplistic Language • Concise Size • Well-structured Also, it explains the provisions of the Income-tax Act in a step-by-step manner. It provides numerous to-the-point illustrations without resorting to paraphrasing of sections and legal jargons. Lastly, the topics are discussed with precise clarity, followed by point-wise recapitulation. This book is an authentic, up-to-date & amended textbook on Income Tax for students of B.Com. (Generic Elective | GE-6) et al. The Present Publication is the Latest Edition, amended by the Finance Act 2022 & updated till 1st November 2022. This book is authored by Dr.Vinod K. Singhania & Dr. Monica Singhania, with the following noteworthy features: • [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster • [Analytical Discussions] Each para starts with analytical discussions • [Well-Thought-out-Original-Problems] A unique style of illustrating all complex provisions has been adopted throughout this book • [E-Filing of Income-tax Return] Case studies have been prepared for students to generate E-Income-tax Return • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book • [Zero-Error] Follows Six-Sigma Approach to achieve the benchmark of 'Zero-Error' The contents of the book are as follows: • Basic concepts that one must know • Residential status and its effect on tax incidence • Income that is exempt from tax • Income under the head 'Salaries' and its computation • Income under the head 'Income from house property' and its computation • Income under the head 'Profits and gains of business or profession' and its computation • Income under the head 'Capital gains' and its computation • Income under the head 'Income from other sources' and its computation • Clubbing of income • Set off and carry forward of losses • Permissible deductions from gross total income • Meaning of agriculture income and its tax treatment • Individuals – Computation of taxable income • Return of income • Advance payment of tax • Personal Tax Planning • e-Filing of Income-tax Return
Author: Ruud A. de Mooij
Author: Ruud A. de Mooij
Author: Eka Putra Ramdhani
Author: Ivan Tolj
Author: International Monetary
Author: Dr. R.K. Jain, 
Author: R.K. Jain, 
Author: J.K. Lasser Institute
Author: Stacey M. Jones
Author: J.K. Lasser Institute
Author: Dr. Vinod K. Singhania