Popovich's Exam Pro on Federal Income Tax, 2d by Robert Popovich

By Robert Popovich

This learn relief comprises eight Federal source of revenue Tax examinations. every one examination comprises 25 unique difficulties. the issues comprise difficult, tough truth styles which aid arrange you for aim, multiple-choice exam questions in addition to essay questions. The “Answer Keys” are good written, exam-quality solutions besides explanatory info. you could take the questions as target multiple-choice examinations, or use them as a foundation for essay questions, evaluating your research of the problems to that during the reply keys. the reply keys assist you comprehend the correct Federal source of revenue Tax principles, and the way to use the rules.

Show description

Read more

weltweit steuerfrei!: Alle Details der nationalen und by Helmut P. Trunk

By Helmut P. Trunk

Die Kapitalanlage ist im In- wie im Ausland primär auch ein steuerliches challenge. Mit diesem Werk hat sich der Verfasser die Aufgabe gestellt, dem Leser einen Wegweiser in die Hand zu geben, der ihm hilft, seine Vermögensdispositionen im Ausland sicher, diskret und steuergünstig zu gestalten.
Umfassend wird die gesamte Methodik der internationalen Fahndung und Rechtshilfe aufgezeigt. Besondere Beachtung erfährt dabei der  Steuerabzug vom Zinsertrag bzw. der Informationsaustausch innerhalb der Europäischen Gemeinschaft. Der Leser gewinnt den nötigen Einblick in die felony verbleibenden Freiräume und erfährt, wo und wie er sein Vermögen im Ausland optimum anlegen kann. Akribisch werden alle rechtlichen Gestaltungsmöglichkeiten und Formalien dargelegt, die für eine erfolgreiche Kapitalanlage im steuerfreien Ausland erforderlich sind. Viele unausgesprochene Fragen finden in diesem Buch eine Antwort. Ein unentbehrlicher Ratgeber für inner most Kapitalanleger wie institutionelle Investoren.
Aus dem Inhalt:
• Das globale Fahndungs-Netz
• Europas ungeschützte Konten
• Wohin mit dem Ersparten
• Chancen und Diskretion der Auslandsanlage
Der Autor
Helmut Paul Trunk, ehemaliger Regierungsdirektor. Studium der Rechtswissenschaften an den Universitäten München und Erlangen. Langjährige Praxis im Steuerrecht durch multifunktionale Tätigkeit als Fachjurist in der Verwaltung. Leitung verschiedener Ämter. Frühere Veröffentlichung: «Schach dem Fiskus!», 1994.

Show description

Read more

Le droit de la fonction publique de l'Union européenne: Ce by Joëlle Pilorge-Vrancken

By Joëlle Pilorge-Vrancken

Le droit de l. a. fonction publique de l’Union européenne constitue un element de rencontre entre plusieurs branches du droit européen : droit administratif, droit social, droit financial, droit institutionnel, droits fondamentaux… Il reste pourtant largement méconnu, même des juristes familiers des questions européennes. Ce manuel est le most desirable ouvrage juridique à couvrir l’ensemble du régime actuellement acceptable aux fonctionnaires qui travaillent pour les associations européennes, de leur recrutement jusqu’à los angeles cessation des fonctions et même au-delà, dès lors que certaines responsibilities – mais aussi certains droits – subsistent après l. a. fin de l. a. relation de travail.

Ce manuel, à los angeles fois complet et synthétique, et très riche en références jurisprudentielles, pourra être seek adviceé avec revenue par les juristes qui se lancent dans l. a. pratique du droit de los angeles fonction publique européenne (qu’ils soient avocats, experts ou qu’ils pratiquent cette matière au sein des associations européennes), par les fonctionnaires européens qui souhaitent mieux connaître le régime auquel ils sont soumis et les voies de recours dont ils disposent pour contester les décisions prises à leur encontre par l’administration, par les candidats aux concours de l. a. fonction publique européenne, mais aussi par les citoyens européens curieux de découvrir, au-delà des mythes, los angeles réalité des règles applicables aux membres du body of workers des associations européennes.

Show description

Read more

Indignité successorale et substitution (French Edition) by Hélène Casman

By Hélène Casman

Saut de génération, indignité successorale, suggestion nouvelle de substitution…
Le droit de succession se rapproche d’une société en évolution.
La loi du 10 décembre 2012 modifiant le Code civil, le Code pénal et le Code judiciaire en ce qui concerne l’indignité successorale, los angeles révocation des donations, l. a. déchéance des avantages matrimoniaux et los angeles substitution est entrée en vigueur le 21 janvier 2013.

À présent, lorsque leurs propres mom and dad renoncent à los angeles succession, les petits-enfants pourront bénéficier directement de l’héritage de leurs grands-parents. Nous voyons ainsi apparaître dans notre droit successoral l. a. suggestion de saut de génération volontaire.

Des changements importants sont intervenus également en matière d’indignité successorale, avec un élargissement des cas où cette règle est d’application (coups et blessures, viol ou empoisonnement ayant entraîné l. a. mort…). l. a. loi règle aussi l. a. scenario où l’auteur d’un drame familial se donne ensuite l. a. mort.

Cet ouvrage vous permet de mieux cerner les contours de l. a. réforme, notamment :
• Quels sont les objectifs visés par los angeles réforme ?
• Quel sont les conséquences fiscales de l. a. substitution ?
• Une renonciation peut-elle être partielle ?
• Existe-t-il ici un nouvel outil de planification successorale ?
• Quels sont les nouveaux cas d’indignité ?
• L’indignité est-elle prononcée par le juge pénal ou par le juge civil ?
• Quelles sont les conséquences nouvelles de l’indignité ?

Show description

Read more

Mastering Partnership Taxation (Carolina Academic Press by Stuart Lazar

By Stuart Lazar

Mastering Partnership Taxation publications scholars throughout the complicated tax ideas affecting partnerships and their companions. The dialogue of every subject is designed to supply a simple figuring out of the foundations of Subchapter okay of the inner profit Code. it's in particular designed for college students taking a category in partnership tax. every one bankruptcy starts with a roadmap to introduce the cloth to be offered and ends with checkpoints that summarize the data covered.

Mastering Partnership Taxation takes scholars in the course of the complete existence cycle of a partnership, starting with partnership formations and finishing with partnership liquidations and partnership mergers. the subjects lined comprise: the entity v. mixture theories of taxation; the “check the field” rules; a comparability of partnerships to firms and S agencies; the implications of companion contributions to a partnership; transfers of compensatory partnership pursuits; an creation to partnership accounting; an creation to partnership debt; allocations of partnership source of revenue; partnership distributions; transactions among partnerships and their companions; and tendencies of partnership interests.

Show description

Read more

Post-Crisis Banking Regulation in the European Union: by Katarzyna Sum

By Katarzyna Sum

This publication bargains holistic, fiscal research of the on-going regulatory reform within the eu banking undefined. the writer addresses the most possibilities and pitfalls relating to post-crisis monetary legislation, and investigates no matter if the proposed options supply an applicable reaction to the issues in the EU’s unwell banking quarter. the writer supplies specific concentration to the implementation of Basel III, the advent of the Banking Union, the inclusion of financial institution governance parts into regulatory frameworks, and the country-specific elements of rules at a countrywide point. The dialogue builds upon current literature within the box and takes a singular process in its exam of banking rules, their endogeneity and their interactions with financial institution governance. The booklet additionally analyses banking rules within the european inside of theoretical frameworks, to boot as via empirical routines. Insights into the idea and useful points of banking rules make this e-book a priceless learn for teachers, researchers, scholars and practitioners alike.

Show description

Read more

Financial Law in the Netherlands by Marcel C. A. van den Nieuwenhuijzen

By Marcel C. A. van den Nieuwenhuijzen

The Netherlands is one in all a handful of nations during which financial institution company and nationwide monetary legislations provide upward thrust to a number of foreign monetary transactions. it is crucial then for practitioners in different international locations to realize greater than a notional knowing of the categorical beneficial properties of Dutch monetary legislations, in addition to a transparent operating wisdom of the way Dutch monetary legislation interacts with supranational regulatory and coverage regimes affecting monetary transactions. towards this finish, this very valuable ebook offers a pragmatic yet however thorough survey of Dutch monetary legislation, with lucid reasons of such subject matters because the following: particular ideas acceptable to funding associations; particular ideas appropriate to debt tools; providing securities in either fundamental and secondary markets; set-off and calculation of duties of industry members (netting); buildings for custody and book-entry move of securities; acquiring and terminating listings; vital bids, competing bids, pleasant and unfriendly bids less than public supplying laws; replacement funding money and fund governance; that means, jargon and serve as of derivatives, forwards, futures, ideas, swaps, etc.; securities repurchase and lending transactions; lined bond laws; caretaking tasks in deepest and public legislations; constitution of felony court cases of a prospectus legal responsibility declare; unfair advertisement practices principles; case legislation in insider buying and selling and industry manipulation; and securities litigation in Dutch inner most, legal, and administrative legislations. Written in transparent, easy-to-follow English, this publication makes Dutch monetary legislations obtainable to attorneys, enterprise individuals, and others whose paintings includes monetary transactions within the Netherlands. It additionally serves as an admirable textual content for college students and lecturers within the box of economic law.

Show description

Read more

Capital Tax Acts 2017 by Michael Buckley

By Michael Buckley

this is often the twenty-fifth version of Capital Tax Acts, which has lengthy been confirmed as Ireland's definitive reference publication at the laws when it comes to stamp tasks, CAT and home estate Tax.

Capital Tax Acts 2017 is the imperative annual reference advisor for tax practitioners, accountants, solicitors, barristers, company humans, monetary associations, scholars of legislation and tax and anybody who offers with tax legislations on a typical basis.

Contents:

Stamp tasks: laws; laws and Orders; ecu laws; Stamp responsibility Exemptions (Miscellaneous Acts) ; desk of instances (Stamp Duties); desk of Statutory References (Stamp Duties); vacation spot desk; Index (Stamp tasks)

Capital Acquisitions Tax: laws; laws and Orders; desk of situations (Capital Acquisitions Tax); desk of Statutory References (Capital Acquisitions Tax); vacation spot desk; Index (Capital Acquisitions Tax)

Local estate Tax: laws; laws and Orders; desk of Statutory References (Local estate Tax); Index (Local estate Tax)

Show description

Read more

International Taxation of Manufacturing and Distribution by John Abrahamson

By John Abrahamson

The such a lot thorough therapy of its topic to be had, this e-book introduces and analyses the foreign tax concerns in relation to foreign production and distribution actions, extending from the tax regime within the nation the place the producing actions can be found, via to nearby buy and revenues businesses, to the taxation of neighborhood kingdom revenues businesses. The research contains the family tax legislation in relation to production and distribution corporation gains in addition to foreign tax matters when it comes to source of revenue flows and the fee of dividends.

Among the subjects and concerns analysed extensive are the following:

  • – overseas tax credits;
  • – taxation within the electronic economy;
  • – tax incentives;
  • – highbrow property;
  • – workforce treasury companies;
  • – mergers and acquisitions;
  • – leasing;
  • – derivatives;
  • – managed international company provisions;
  • – VAT and customs tariffs;
  • – unfastened alternate agreements and customs unions;
  • – move pricing;
  • – function of tax treaties;
  • – hedging;
  • – similar accounting issues;
  • – deferred tax resources and liabilities;
  • – tax possibility management;
  • – provide chain management;
  • – depreciation allowances; and
  • – carry-forward tax losses.

The publication comprises descriptions of 21 nation tax structures and ten exact case reports employing the research to express examples. special updated awareness is paid to the OECD motion Plan on Base Erosion and revenue moving (BEPS) and different measures opposed to tax avoidance.

As a full-scale statement and research of overseas taxation matters for multinational production teams – together with in-depth attention of company buildings, tax treaties, move pricing, and present advancements – this e-book is with out peer. it's going to turn out of inestimable price to all accountants, legal professionals, economists, monetary managers, and executive officers operating in overseas alternate environments.

Show description

Read more