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Gesamtkatalog

Catalogue complet

Feeney M: Feeney: The Taxation of
Companies 2019

Feeney: The Taxation of Companies 2019

An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume.

Significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) were announced in the 2024 Autumn Budget and further Government updates followed in 2025. This new edition covers all of these changes, including:

- The 100% relief currently available on all qualifying assets without any limit on value will now only be available on the first £2.5m of assets (in total) with a rate of 50% for assets above this limit.
- Changes to application of relief to transfers on death and in the seven years before death - and how these will not be transferable to the spouse.
- BPR on shares quoted on a recognised stock exchange but treated as unquoted (such as AIM) will be 50% from this date and will not be able to benefit from 100% relief
- Coverage of numerous important tax cases in this area.

The book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for making tax savings for clients. It also contains numerous examples of pitfalls to avoid in this complex area of tax law.

Agricultural, Business and Heritage Property Relief

Routledge Studies in the Modern World Economy

Considering the unique character of taxation, such as the necessary discretionary power of tax administration, the complexity of tax issues, and nascent development of tax systems in many developing countries, this book provides a comprehensive analysis of tax disputes from the viewpoint of protecting the legitimate fiscal conduct of host State in investment arbitration that are of both theoretical and practical importance.

Conflict between domestic policies and international obligation of the State on taxation

Tax Law and Investment Arbitration

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 1.140-1.169, Revised as of April 1, 2025

J.K. Lasser

Straightforward small business tax guidance from America's favorite expert In the newly revised J.K. Lasser's Small Business Taxes 2026: Your Complete Guide to a Better Bottom Line, small business attorney and tax expert Barbara Weltman delivers small business tax planning info based on the new tax law. You'll discover the exact steps you need to take to minimize your 2025 tax bill and position your business for tax savings in the year ahead. The book contains comprehensive and straightforward guidance that walks you through which deductions and credits to look out for and how to use them. Weltman shows you the tax relief and newly created write-off opportunities legally available to your small business-as well as how to claim them on your IRS forms-and what records and receipts you'll need to keep. You'll also find: <ul> <li>Tax facts, strategies, checklists, and the latest info you need to make sure you pay Uncle Sam what he's owed - and not a penny more</li> <li>Sample IRS forms that show you how to properly claim applicable deductions and credits</li> <li>New tax laws, court decisions, and IRS rulings that impact your bottom line</li> <li>A complimentary new e-supplement that contains the latest developments from the IRS and Congress</li> </ul> An essential resource for small business owners, J.K. Lasser's Small Business Taxes 2026 is your personal roadmap to shrinking your tax bill while making sure you pay your fair (and legal) share.

Your Complete Guide to a Better Bottom Line

J.K. Lasser's Small Business Taxes 2026

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

2026 Supplement

Tax Planning and Compliance for Tax-Exempt Organizations

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

How the Tax Code Made an American Aristocracy

The Second Estate

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 600-END, Revised as of April 1, 2025

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

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century.


 The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes.


 With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Feeney: The Taxation of Companies 2019

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