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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.

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>

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 1.401-1.409, Revised as of April 1, 2025

Bulletins from the Front Line, 2021-2025

Equality Is a Struggle

Containing penetrating analysis of problem areas, as well as practical guidance, The Law of Limited Liability Partnerships comprehensively sets out the law of limited liability partnerships in England and Wales. The Sixth Edition has been brought completely up to date and includes: - New LLP case law on LLP agreements, expulsion, standing of former members to apply for the restoration of a dissolved LLP, the enforceability of pre-incorporation contracts, discrimination, appointment of receivers and disqualification - New case law on tax issues affecting LLPs including on the salaried member rules and capital allocation - An expanded chapter, written in conjunction with local contributors, outlining LLP structures in overseas jurisdictions including corporate entity LLPs in Dubai, Qatar, Malaysia, Singapore, India, Pakistan, Kazakhstan, Guernsey, Gibraltar and Mauritius and non-corporate LLPs in the US, Canada, Japan, Hong Kong, Ireland, Jersey, Belize, and the Cayman Islands For legal practitioners and other professionals advising on the incorporation of an LLP, and on any of the legal and taxation aspects of carrying on a business through the medium of an LLP, The Law of Limited Liability Partnerships is a 'must have' purchase. This title is included in Bloomsbury Professional's Partnerships online service.

Whittaker and Machell on the Law of Limited Liability Partnerships

Designed specifically to be a working guide, Joint Ventures and Shareholder's Agreements is a highly practical one-stop guide to all the issues related to joint ventures and shareholders' agreements.

Joint Ventures and Shareholders' Agreements

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.
&nbsp;

Perspectives on Standardization and Localism

Legal and Economic Practice in the Roman World, Volume II

This title is written to provide tax advisers with an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees' powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them . There are also important chapters on residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. This new edition covers the once-in-a-generation legislative changes taking effect from April 2025, concerning the removal of non-dom rules. These include: - Abolition of domicile as a relevant factor in determining liability to inheritance tax, capital gains tax and income tax; - Remittance basis of taxation removed for 2025/26 and later years, but previous untaxed amounts held overseas will be taxed when remitted; - Liability to tax for 2025/26 and later years will be based on residence - UK resident settlors of offshore trusts will be taxable on trust income/gains on an arising basis from 2025/26, as the "protected trust" regime which has applied since 2017 is removed; - Offshore trusts settled by a non-UK domiciled settlor will be within the scope of inheritance tax if the settlor is a "long term resident" (LTR) of the UK. - Change in CGT rate for trustees was announced in Budget - increased from 20% to 24%. - The introduction of caps on Agricultural Property Relief (APR) and Business Property Relief (BPR) A digital version of this title is available as part of our online tax resources.

Tax Advisers' Guide to Trusts

World Scientific Studies in International Economics

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

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

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

A powerful exposé of how finance turns our basic human needs into assets. We have entered a new era of turbo-charged financial extraction. Having amassed huge reserves, global finance capital is seeking out fresh areas for profitable investments. Virtually all aspects of our lives are now targeted by someone seeking to make a profit. In Privatising humanity, Kate Bayliss shows how wealthy investors, including asset managers, target our essential services. When it comes to investments in these sectors, shareholder profits are funded by us, the end-users and tax-payers who simply wish to meet our basic human needs for water, warmth and shelter. We have no alternative but to pay into these structures that often generate massive returns for investors and dysfunctional systems for society. Unpacking the details of these processes in three sectors in the UK - water, energy and housing - Bayliss exposes the devastating consequences of this model, which is contributing to deepening inequality.

How Our Essential Human Needs Became Financial Assets

Privatising Humanity

Every Airbnb Host's Tax Guide is a clear, practical resource for U.S. short-term rental hosts. Packed with up-to-date information, you'll learn everything you need to know about short-term rental taxes in Every Airbnb Host's Tax Guide. This book is the essential, easy-to-follow reference for U.S. short-term rental hosts to learn about how to save on taxes, maximize deductions, and stay compliant with current IRS rules. Whether you rent your property through Airbnb, Vrbo, or another platform, you want to make sure you understand all the tax rules, including the 20% pass-through deduction. Every Airbnb Host's Tax Guide tells rental hosts everything they need to know about taxes for short-term rentals, including deductions they may take, depreciation, when short-term rentals are tax-free, and how to report rental income. This new edition also has information on how short-term rental hosts can protect themselves from IRS audits, as well as strategies for deducting rental losses. It also discusses how the One Big Beautiful Bill Act (the massive tax reform law passed in 2025) affects short-term rental hosts. Take all the short-term rental deductions to which you're entitled, pay no more tax than is legally required, and stay out of trouble with the IRS. This book provides all of this information in a practical, easy-to-understand way. All short-term rental hosts in the United States can benefit from this comprehensive tax guide. Every Airbnb Host's Tax Guide is the first, and still the best, of its kind.

Every Airbnb Host's Tax Guide

Imagine a world where the simple act of journeying down a country lane could entangle you in a web of legal intrigue, where the rights and wrongs of the road shaped not just travel, but the very fabric of Victorian society. This captivating volume, now restored for today's and future generations, invites readers into the fascinating crossroads of British legal history and everyday experience, illuminating how nineteenth-century nonfiction can still resonate with modern concerns. With wit and precision, it unpacks the labyrinth of road safety regulations and transportation law history that governed the bustling highways and byways of Victorian England-a time when the rules of the road were as fiercely debated as they are today.

Drawing on the rich context of the Charles Dickens era, this legal history book explores the evolving rights of the traveller, revealing the social tensions and legal dilemmas that accompanied the rise of new forms of transport. It offers a vivid portrait of the period, capturing the anxieties and aspirations of those navigating the shifting boundaries between personal freedom and public order. Whether you are a casual reader intrigued by the quirks of the past, a legal scholar seeking a reference for the development of traveller legal rights, or a law student searching for a resource that brings the complexities of Victorian travel law to life, this work will reward you with its lively prose and meticulous detail.

Unavailable for decades and now republished by Alpha Editions, this edition is not just a reprint-it's a collector's item and a cultural treasure. Its restoration preserves a key piece of the legal classics collection, offering fresh insight into the laws that once governed every journey, from bustling city streets to remote country paths. Rich in historical significance and sparkling with relevance, this volume stands as a testament to the enduring legacy of British legal thought and the timeless quest for justice on the open road.

The law of the road; or, wrongs and rights of a traveller

EU Taxation Law

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