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Gesamtkatalog

Catalogue complet

The new edition of this detailed and authoritative practitioner text on the taxation law of the European Union.

The new edition of this detailed and authoritative practitioner text on the taxation law of the European Union.

Gormley L: EU Taxation Law

EU Taxation Law

<ul><li>1: Introduction</li> <li>2: Taxation Affecting Imports and Exports</li> <li>3: Value Added Tax</li> <li>4: Excise Duties</li> <li>5: Company Taxation</li> <li>6: Taxation of Savings Income in the Form of Interest Payments</li> </ul>

This book explores the thorny normative issues raised by the changing landscape of international tax policy. Proposals for taxation of the digital economy and the OECD/G20 BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on international corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process. This book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context.

Fairness in International Taxation

Code of Federal Regulations, Title 26 Internal Revenue

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

Code of Federal Regulations, Title 26 Internal Rev 1.301-1.400, Revised as of April 1, 2025

Global Governance

This book examines the transformative changes in international corporate taxation from 2008 to 2021, culminating in the landmark October 2021 Agreement that fundamentally altered multinational business taxation.The study analyses how the 2008 Financial Crisis and 2020 COVID-19 pandemic catalysed reform through G-20 and OECD initiatives, resulting in a two-pillar framework with conditional mismatch rules and a 15% minimum Effective Corporate Tax Rate applied country-by-country.Through empirical, comparative, and meta-historical analysis, the author reveals the decisive influence of the Transnational Tax Policy Community (TTPC) as agenda-setter, adviser, and gatekeeper. Despite the TTPC's significant role, the research demonstrates that domestic politics substantially impact implementation and enforcement outcomes.The work introduces a Dynamic Model of Corporate Tax Governance that not only explains recent revolutionary changes but also predicts future developments in global tax governance, illuminating the ongoing tension between multilateral cooperation and state sovereignty in international taxation.

Crisis, Consensus, and Revolution

Global Corporate Tax Governance

Palgrave Studies in Ancient Economies

This edited volume examines the legal and economic world of the Romans through concepts, structures, and objects that reveal practices of standardization and localism. It explores the myriad ways in which the Roman Empire became an integrated political, social and economic system. &nbsp;
Split across two volumes, the collection addresses the dynamic interaction between Rome and its provinces in developing institutions crucial to societal and economic development.&nbsp; It challenges notions of uniformity, demonstrating how tensions between imperial standardization and local cultures could both drive innovative legal and economic practices and hinder empire-wide integration. The chapters explore broad questions from various disciplinary perspectives, including ancient economic history, law, papyrology, epigraphy and archaeology. Contributions cover diverse topics such as weights, measures, and coinage, legal practices, taxation, and cultural symbols. Each chapter investigates how, even as local communities adopted practices associated with Rome as a ruling power, local customs could, in turn, influence practices across the Empire.&nbsp;
By illuminating these reciprocal relationships, this book recontextualizes Roman standardization—not merely as a tool of imperial domination but as evidence of diverse socioeconomic practices and cross-cultural exchanges. It will be a valuable resource for scholars of ancient economic history, classical archaeology, and ancient law, as well as anyone interested in the economy and culture of Ancient Rome.

Perspectives on Standardization and Localism

Legal and Economic Practice in the Roman World, Volume I

Don't leave any money on the table this tax season! Small Business Taxes For Dummies is your one-stop source for tax information, checklists, and tips to keep your tax bill manageable. As a small business owner, you have enough on your plate already without having to wade through tax code. This easy-to-understand guide gives you a helping hand, so you can simplify your tax process. You'll find convenient walkthroughs on determining your filing status, dealing with retirement and investment accounts, and taking all the deductions and credits you qualify for. Plus, get year-round tax planning tips to simplify record keeping and make the best decisions for your business. There's more to discover inside-with Small Business Taxes For Dummies, you can take back tax season! <ul> <li>Explore the latest changes to tax policy, including new deductions and tax credits</li> <li>Get advice on how to make taxes easier using online bookkeeping and tax prep software</li> <li>Find simple, line-by-line explanations of the tax forms you'll need to complete</li> <li>Be prepared for an audit and learn how to respond to notices from the IRS</li> </ul> A can't-miss resource for small business owners, managers, and employees, Small Business Taxes For Dummies is your guide to help you make sure you don't pay more than you need to pay at tax time!

Small Business Taxes For Dummies

Elements in Chinese Economy and Governance

In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state-society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state-society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.

Taxation and Governance in Contemporary China

Code of Federal Regulations, Title 26 Internal Rev 1.140-1.169, Revised as of April 1, 2025

2026 Supplement

Tax Planning and Compliance for Tax-Exempt Organizations

Cambridge Elements in International Economics

In March 1989, US Treasury Secretary Nicholas Brady introduced a plan enabling distressed sovereigns to restructure unsustainable debts through 'Brady bonds.' Today, growing debt vulnerabilities have prompted calls for a modern Brady Plan to facilitate sovereign debt restructurings. This Element examines the macroeconomic impact of the original Brady Plan by comparing outcomes for ten Brady countries against forty other emerging markets and developing economies. It finds that following the first Brady-led restructuring in 1990, participating countries saw reductions in public and external debt burdens, alongside output and productivity growth anchored by strong economic reforms. The analysis reveals the existence of a 'Brady multiplier,' where declines in overall debt burdens exceeded initial face-value reductions. While similar mechanisms could again deliver substantial debt stock reductions during acute solvency crises, Brady-style solutions alone would not address current challenges related to creditor coordination, domestic reform barriers, and the rise of domestic debt, among others.

Lessons and Implications

How the Brady Plan Delivered on Debt Relief

This trusted handbook shows you exactly how to complete your Self Assessment tax return for 2025/26, understand updated UK income tax rules and deal confidently with HMRC. 

The Telegraph Tax Guide 2026 gives you clear, step-by-step guidance to complete your return accurately and on time. Fully updated after the 2025 Budget changes, it helps you reclaim your time, avoid penalties and claim every allowance.

The UK's bestselling tax handbook, this essential guide translates complex rules into plain English. It includes worked illustrations, key updates from the 2025 Budget and Treasury Statements, and practical tips for dealing effectively with HM Revenue and Customs. Whether you're self-employed, employed, part time, full time or retired, it explains what applies to you, including how living or working abroad affects the tax you pay. 

You'll learn what records you need, what you can claim, and how to make the system work for you. Understand allowances, reliefs, capital gains, National Insurance and residency rules so you can submit your return with confidence and peace of mind. 

Make this the year your tax return is simple, accurate and stress-free. 

Themes include: 2025 Budget and Treasury updates, Self Assessment step by step, HMRC responses and compliance, allowances and tax-saving opportunities, residency and working or living abroad, practical checklists for employed self-employed and retired readers.

Your Complete Guide to the Tax Return for 2025/26

The Telegraph Tax Guide 2026

World Scientific Studies in International Economics

Trade Policy, Trade Agreements, And Economic Growth: Essays In International Trade Theory

A novel assessment of the interplay between law and ecology in forest management Trees are the embodiment of existence: abundant, regenerative, irrepressible. Yet as more of the planet undergoes profound and accelerating climate change, deforestation, loss of biotic diversity, and a pitiless spread of pests and pathogens, which trees—if any—will thrive are increasingly urgent questions. Managing healthy forests remains factually uncertain, an uneasy dance between law and science. How can law facilitate or even accelerate the application of forest ecology on landscapes like our national forests? This book is a thorough exploration of that question from more than a century of intersections of law and science on the national forests. With a focus on law—as distinct from mere policy—as an agent in human relations and as a catalyst of scientific research, it makes the case that we can and must do better to solve intractable land management problems.

Intersections of Law and Science on the National Forests

The Mind of Janus

EU Taxation Law

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