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Feeney M: Feeney: The Taxation of
Companies 2019

Feeney: The Taxation of Companies 2019

Commonwealth Caribbean Law

Commonwealth Caribbean Tax Law is the only comprehensive textbook on tax law in the region, exploring the fundamental policy choices and the application of the laws relating to taxation within the Commonwealth Caribbean. Offering a full overview of taxation within the Caribbean region, the textbook addresses the taxation of both corporate bodies and individuals and, as well as both direct and indirect taxes. It is the only text in the region covering these elements as well as international and regional tax developments. It also offers a critical perspective on the legislative landscape of taxation law and considers the challenges of an ever-increasing modern digital economy.This textbook will be essential reading both for students with no prior knowledge of taxation law, as well as commercial practitioners involved in both contentious and non-contentious (pure advisory and transactional) matters.

Commonwealth Caribbean Tax Law

Law and Religion

This collection brings together tax law and religion scholars to provide theological analyses of the ends and purposes of taxation. It includes rigorous and original scholarly contributions to the study of tax law from diverse theological perspectives. The chapters evaluate core questions in tax law or methodological approaches to tax policymaking from Christian perspectives. The volume offers a distinctive approach to the scholarly treatment of religion and tax in two ways. First, it treats taxation at a granular rather than general or abstract level, evaluating particular taxes and scholarly approaches to tax through theological lenses. Second, the volume places tax scholars in dialogue with religion and theology. The book, consequently, makes unique contributions to the ongoing, rapidly expanding conversations around religion and politics, religion and law, and religion and economics. The book will be of interest to the many students and scholars who study taxation in academic settings, including law, economics, and public policy departments. It should also interest political theologians studying property, income, and wealth, who will find the book to be a valuable introduction to the dominant theories of taxation and areas of tax law and policy in which religious values are implicated.

Christian Perspectives

Justice in Taxation

This publication analyzes the performance and policies of tax administrations in Asia and the Pacific and considers how efficient revenue systems can underpin sustainable growth.

Drawing on data from the 2024 International Survey on Revenue Administration, this ninth edition in the ADB comparative series examines areas including revenue collection, administration operations, and human and financial resources for 44 revenue bodies across the region. It highlights best practices for strengthening taxpayer engagement, looks at digitalization initiatives, and suggests how innovative technologies including artificial intelligence can help governments improve service delivery and bolster taxpayer compliance.

Ninth Edition

A Comparative Analysis of Tax Administration in Asia and the Pacific

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 40-49, Revised as of April 1, 2025

The law of damages in construction contracts is the body of law that resolves these disputes. It draws on the foundational principles of the Indian Contract Act, 1872 - sections that have remained substantially unchanged since the Victorian era - but applies them to a contractual landscape of extraordinary complexity: lump-sum EPC contracts, FIDIC Yellow Book mega-projects, Government PWD works valued at thousands of crores, PPP concessions spanning decades, and subcontracting chains of four or five tiers. Layered on top are specialised statutory regimes - RERA, IBC, MSMED Act, Competition Act, the A&amp;C Act in its successive iterations - each carving out its own territory within the broader landscape of construction law. This Treatise is designed to serve the working legal practitioner - the Advocate appearing before an Arbitral Tribunal, the Briefing Counsel advising a Senior, the in-house Counsel of a PSU or infrastructure conglomerate, the judicial member of a statutory tribunal, and the officer of a regulatory authority called upon to adjudicate a construction-related claim. It does not merely state the law - it locates the law in its practical context, explains how judicial doctrine has evolved in response to the realities of construction practice, and provides, wherever possible, the exact statutory text and the precise judicial observations that a practitioner needs to cite and rely upon. The Treatise covers all ten Parts of a comprehensive exposition of construction damages law: the constitutional and statutory foundations; the typology and formation of construction contracts; the general principles of damages; restitution and quantum meruit; tortious liability; international construction and cross-border issues including FEMA, currency, and investment treaty arbitration; interest, inflation, and the time value of money; arbitration of construction disputes; proof, quantification, and expert evidence; and special topics including Government contracting, RERA, insolvency, and tax. Each Part contains multiple Chapters, each Chapter contains detailed analysis supported by statutory provisions in full text, judicial observations quoted precisely, and commentary on the application of the law to practical construction scenarios. This Treatise is a living document. The law of construction damages in India is developing rapidly - the Supreme Court continues to refine the test for patent illegality under Section 34 of the A&amp;C Act; the courts are working out the implications of the 2018 Specific Relief Act amendment for infrastructure contracts; RERA jurisprudence is accumulating in States across the country; and the IBC is generating new questions about the treatment of construction contracts in insolvency. Practitioners are encouraged to verify citations against the most recent databases and to note developments after the Treatise's compilation date.

A Comprehensive Introductory Text to the Law of Damages applied to Construction Contracts

DAMAGES IN INDIAN CONSTRUCTION CONTRACTS

Capital Tax Acts 2026

Sixty-eight tipped occupations just got a four-year tax break. Most of them won't use it. The ones who do can walk out the other side with real money in the bank. Without working a single extra shift.
The No Tax on Tips Act, signed July 4, 2025, lets most tipped workers deduct up to $25,000 in tips from federal income tax every year through 2028. Servers. Bartenders. Baristas. Hairstylists. Uber and Lyft drivers. Even podcasters and streamers who get audience tips. 
Sixty-eight occupations on the list. If tipping is part of your income, you might be on it. Includes the 2026 updates.
This book covers the law in plain English. It also covers the part the law won't help with: actually making more tips in the first place.
Rusty Collyer didn't grow up on a dining room floor. His kids did. He listened to their shifts for years. The doubles, the bad tables, the regulars who tipped well and the ones who didn't. Then he wrote the book he wishes someone had handed them on day one.
What's in it:- Why the No Tax on Tips Act can put up to $25,000 a year back in your pocket, with the four-year window and the rules explained the way someone who actually has to file would want them explained
- Why three menu suggestions makes you more money than two
- The silent intro, the recovery line, the 86 board. Small floor moves that compound.
- How ten regulars tracked by name turns into a monthly raise
- Dealing with attitudes: your guests, your manager's, and yours
- What to do with the money once it shows up
- What matters more than tonight's tips ever will
Plenty of tips in this book. Both kinds (pun intended). The four-year tax window is the easy part. What you do with it is the better part.

Tipped In Your Favor

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

"Any Will drafter should have this book in their arsenal." - Law Skills (of a previous edition) This book contains a comprehensive collection of precedents supplied as an electronic download, including a variety of precedents for individual clauses as well as a set of complete wills catering for different scenarios. The emphasis of the approach is on clarity, practicality and simplicity, so you can quickly draft legally sound wills for a variety of circumstances. The book includes notes and guidance on drafting, and additional materials, letters, support materials and extracts from relevant legislation. Recommended by the Institute of Professional Willwriters, Parker's Will Precedents is a well-established and highly regarded publication, renowned for its clarity of drafting. Parker's Will Precedents is also available as a standalone online service, available through Bloomsbury Professional Online.

Parker’s Will Precedents

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

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

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.

Code of Federal Regulations, Title 26 Internal Rev 1.551-End of part 1, Revised as of April 1, 2025

Feeney: The Taxation of Companies 2019

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