Название: Routledge companion to auditing ISBN: 1138363081 ISBN-13(EAN): 9781138363083 Издательство: Taylor&Francis Рейтинг: Цена: 8573.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This comprehensive companion surveys the state of the discipline of auditing, including emerging and cutting-edge information, and is based upon extant research. It covers the issues that are important and controversial, and will inform future reforms to the auditing profession based on research.
Автор: Hartley Foster Название: Tax Avoidance Frameworks ISBN: 1526516284 ISBN-13(EAN): 9781526516282 Издательство: Bloomsbury Academic Рейтинг: Цена: 23760.00 р. Наличие на складе: Нет в наличии.
Описание:
This book explains the concept of tax avoidance, and how it has been developed in legislation and case law, and provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax Avoidance Schemes) to POTAS (Promoters of Tax Avoidance Schemes) that have been introduced particularly since 2000.
Tax avoidance is a concept that has been the subject of considerable scrutiny. It is also an area of tax law that is subject to regular change. Tax practitioners are expected to understand the legislative and regulatory frameworks that apply, so as to recognise their obligations, and the obligations of their clients to behave responsibility. This book focuses on the ways in which tax avoidance has been combated in the UK. The first part of the book looks primarily at the relevant legal developments, highlighting the relevant cases throughout. Part Two covers the supply side measures that have been introduced, from DOTAS onwards, including the penalty regime, with the aim of seeking to dissuade individuals and businesses from engaging in tax avoidance practices. The measures applying to both indirect and direct taxes are covered. This is a complex and changing area of tax law and this title will help advisers to avoid falling foul of these regulations and ensure that their reputation as a provider of tax advice remains 'clean'.
Описание: This book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007.
In The Hypocritical Hegemon, Lukas Hakelberg takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the US has played, Hakelberg uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation.
Through bullying and overwhelming political power, the US, writes Hakelberg, has imposed rules on the rest of the world but exempts domestic banks for those reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets, and this power imbalance is at the heart of The Hypocritical Hegemon. The rest of the world, in particular the European Union, despite being frustrated about the redistributive impact of US hypocrisy, fears US retaliation against banks that depend on the American market and thus will likely not challenge US hegemony. In the end, the US now provides tax haven conditions at home, and it is the ordinary taxpayer who bears the brunt of this hypocritical policy. Hakelberg surveys what can be done to offset that burden.
Автор: Karen B. Brown Название: A Comparative Look at Regulation of Corporate Tax Avoidance ISBN: 9401783098 ISBN-13(EAN): 9789401783095 Издательство: Springer Рейтинг: Цена: 29209.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. This volume surveys the anti-avoidance laws of more than 20 countries, including Europe, North America, Asia, and Africa.
Название: Routledge companion to fair value in accounting ISBN: 0367656132 ISBN-13(EAN): 9780367656133 Издательство: Taylor&Francis Рейтинг: Цена: 8726.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This comprehensive edited book covers the contemporary theory and practice of fair value in accounting, providing advanced students and researchers with expert analysis of every facet of the field. Professionals in accounting will also find this incredible useful in considering new ways or working.
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