A Practitioner's Guide to International Tax Information Exchange Regimes
Grahame Jackson
The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
- Format: Paperback
- ISBN: 9781913507237
- Publication Date: Sep 2021
- Availability: In Stock - Despatched Within 5-7 Working Days
The Taxation of Small Businesses 2022/2023
Malcolm James
The Taxation of Small Businesses 2022-23 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities and warning against common pitfalls. The fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022.
- Format: Paperback
- ISBN: 9781913507312
- Publication Date: Jul 2022
- Availability: In Stock - Despatched Within 5-7 Working Days
Implied Trusts and Beneficial Ownership in Modern UK Tax Law
Chris Thorpe
Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? This book is ideal for academics and practitioners alike. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.
- Format: Paperback
- ISBN: 9781913507381
- Publication Date: Dec 2021
- Availability: In Stock - Despatched Within 5-7 Working Days
Are You Ready for School?
Andrew Oberthur
- Format: Paperback
- ISBN: 9781922607126
- Publication Date: Nov 2021
- Availability: In Stock - Despatched Within 5 Working Days
Becoming Autistic
Rachael Sharman
- Format: Paperback
- ISBN: 9781922607140
- Publication Date: Apr 2022
- Availability: In Stock - Despatched Within 5 Working Days
Balance
Andrew Oberthur
- Format: Paperback
- ISBN: 9781922607263
- Publication Date: May 2022
- Availability: In Stock - Despatched Within 5 Working Days
Practical Reading Strategies
Leon Furze
- Format: Paperback
- ISBN: 9781922607164
- Publication Date: Mar 2022
- Availability: In Stock - Despatched Within 5 Working Days
Christian VI
Jens Gunni Busck
- Format: Hardback
- ISBN: 9788772170367
- Publication Date: Jun 2019
- Availability: In Stock - Despatched Within 5-7 Working Days
History of Philosophy in Reverse
Sten Ebbesen
- Imprint: The Royal Danish Academy of Sciences and Letters
- Format: Paperback
- ISBN: 9788773043790
- Publication Date: Jul 2014
- Availability: In Stock - Despatched Within 5-7 Working Days
The World of Palmyra
Andreas Kropp
- Imprint: The Royal Danish Academy of Sciences and Letters
- Format: Paperback
- ISBN: 9788773043974
- Publication Date: Jun 2016
- Availability: In Stock - Despatched Within 5-7 Working Days
Julius Thomsen
Helge Kragh
- Imprint: The Royal Danish Academy of Sciences and Letters
- Format: Paperback
- ISBN: 9788773044018
- Publication Date: Feb 2016
- Availability: Temporarily out of stock: Usually despatched in 14-18 days
Anonymus Cantabrigiensis
Sten Ebbesen
- Imprint: The Royal Danish Academy of Sciences and Letters
- Format: Paperback
- ISBN: 9788773044247
- Publication Date: Aug 2019
- Availability: In Stock - Despatched Within 5-7 Working Days
Fortresses & Icebergs
Jeffrey P. Bialos
- Imprint: Center for Transatlantic Relations SAIS
- Format: Paperback
- ISBN: 9780984134113
- Publication Date: Oct 2009
- Availability: In Stock - Despatched Within 5-7 Working Days
The Transatlantic Economy 2012, Volume 2
Daniel S. Hamilton
- Imprint: Center for Transatlantic Relations SAIS
- Format: Paperback
- ISBN: 9780984854462
- Publication Date: Sep 2016
- Availability: Temporarily out of stock: Usually despatched in 14-18 days
The Transatlantic Economy 2020
Daniel S. Hamilton
- Format: Paperback
- ISBN: 9781733733984
- Publication Date: Mar 2020
- Availability: Temporarily out of stock: Usually despatched in 14-18 days
The New Frontiers of Europe
Daniel S. Hamilton
A Center for Transatlantic Relations SAIS and The Calouste Gulbenkain Foundation publicationThe European Union has expanded from 15 to 25 countries, with more candidates knocking on the door. This new diversity both enriches the EU and challenges its cohesion. Is a bigger EU a better EU? Where does "Europe" end? The Calouste Gulbenkian Foundation asked prominent authors from EU nations and important neighbors to examine the implications and consequences of European Union enlargement. The New Frontiers of Europe offers a range of views on the opportunities and challenges posed by these historical changes.Contributors include: Jean-Louis Bourlanges, Boris Cizelj, Antione Compagnon, Therese Delpech, Ragip Duran, Michael Emerson, Yegor Gaidar, Laszlo Halpern, Daniel S. Hamilton, Josef Jarab, Antonio Monteiro, Jiri Pehe, Jorge Sampaio, Roxanne Silberman, Jean-Claude Trichet, Emilio Rui Vilar, and Michael P. Zuckert.
- Imprint: Center for Transatlantic Relations SAIS
- Format: Hardback
- ISBN: 9780975332597
- Publication Date: Sep 2005
- Availability: Special order: Usually despatched within 14-18 days
The Transatlantic Economy 2014, Volume 2
Daniel S. Hamilton
- Imprint: Center for Transatlantic Relations SAIS
- Format: Paperback
- ISBN: 9780989029452
- Publication Date: Sep 2016
- Availability: Temporarily out of stock: Usually despatched in 14-18 days
Thermo-Mechanical Simulation and Processing of Steels
B.K. Jha
- Format: Hardback
- ISBN: 9789385919916
- Publication Date: Mar 2016
- Availability: In Stock - Despatched Within 5-7 Working Days
The Glorification of Plunder
Malcolm James
This book is about two things: tax and power. This book explores the complex dynamics of the debates which inform tax policy, the interaction between tax and power and how power relations between various groups in society and between individuals and the state are manifested through tax system. This helps to explain why the rules, procedures and practices are all formulated to suit their interests of the most powerful groups in society.
- Format: Paperback
- ISBN: 9781910151440
- Publication Date: Sep 2017
- Availability: In Stock - Despatched Within 5-7 Working Days
Employment-Related Securities and Unlisted Companies
Ken Moody
Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities ('ERS') rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including: Securities as earnings Restricted or convertible securities Securities acquired for less than market value Securities disposed of for more than their market value Post-acquisition benefits connected with securities Securities acquired under options The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.
- Format: Paperback
- ISBN: 9781910151501
- Publication Date: Sep 2017
- Availability: In Stock - Despatched Within 5-7 Working Days