This practical guide explains, for the benefit of tax collection professionals, how to detect unrecorded cash transactions. Most developing countries have largely cash-based economies, where it can be both easy and safe to conceal many transactions from the authorities. The size of the resulting 'informal economy' can rival or even exceed that of the formal economy. Even in developed countries cash transactions are often used to evade tax, thus the guide is of use to professionals worldwide. Th...
Gibraltar is now a major player in the Offshore Finance Centre market and offers overseas investors, both corporate and personal, a beneficial tax regime that can be used to undertake business transactions with maximum tax efficiency. "Gibraltar: International Financial Centre" is a comprehensive guide to the commercial and tax issues of living and doing business in Gibraltar. This new edition also provides information on the Rock's well-developed anti-money laundering legislation, its value as...
While most small business books cover niche components of the start-up model, From Idea to Exit takes a more comprehensive approach, tackling the entire entrepreneurial journey from the initial seed idea through a well-planned exit strategy. Through a persuasive narrative, the author draws from his own success a practical call to action for those who dream of taking that first big step. Allworth Press, an imprint of Skyhorse Publishing, publishes a broad range of books on the visual and perform...
A concise book on the development of the US Tax system. It covers taxation from the Ancient Egyptians through the Chinese, Indian, Ancient Greeks, Romans, Incas, Britons, United Kingdom and the United States. A quick walkthrough of the different tax laws and the reasons behind their enactment.
OECD transfer pricing guidelines for multinational enterprises and tax administrations
The European Union's Struggle with Mismatches and Aggressive Tax Planning
This book is the result of the conference on 'The European Union's Struggle with Mismatches and Aggressive Tax Planning' held at the Royal Academy of Arts and Sciences in Amsterdam, the Netherlands, on 5 April 2013. The Amsterdam Centre for Tax Law (ACTL) organized the Conference in close collaboration with Ernst & Young and Stibbe. The conference aims were to inform and discuss whether and how EU and OECD policy initiatives may be successful in countering international (double) non-taxation. Th...
This practical guide will help tax auditors to identify material defects and distortions in accounts prepared with the wilful intention of avoiding the proper taxation of income. Those tax auditors who are not well-versed in accounting methods, procedures and principles will also find this a useful guide to enhancing their general understanding of accounting practices, enabling more effective scrutiny of business accounts.
Consumption Tax Policy and the Taxation of Capital Income
by Professor of Economics Raymond G Batina and Professor of Economics Toshihiro Ihori
This publication sets out considerations for policymakers embarking on planning and implementing a digital transformation of tax administration. Digitalization can play a key role in helping tax authorities lower compliance and administrative costs, collect more revenue more efficiently, enhance transparency and service to taxpayers, and accommodate big data flows. This report explores how tax administrations can use technology and how risks can be identified and reduced. It provides an assessm...
Most businesses that close their doors have one thing in common: They ran out of money. Don’t let this happen to you. This indispensable book, part of Allworth’s popular Pocket Small Business Owner’s Guide series, will help you to save money on every aspect of your business, from advertising to overhead. With invaluable cost-cutting tips for all types of businesses, from e-commerce and home-based operations to services and retail, this guide will help you create a blueprint that will allow your...
Es ist unmoeglich eine Sozialpadagogin zu beschreiben
by Sonnige Bucher
Tax Systems and Tax Reforms in Latin America (Routledge International Studies in Money and Banking)
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure,...
For more than four decades, free market economists and right-wing politicians have touted Hong Kong as a model of capitalism and a market economy success story. Social Security Policy in Hong Kong: From British Colony to Special Administrative Region of China, by Chak Kwan Chan, argues that Hong Kong's capitalism is not the result of democratic choice but the consequence of an administrative-led polity that has had suppressed democracy, limited trade unions' activities, and manipulated traditio...
Planeacion Financiera y Patrimonial Internacional
by Antonio Gastelum
Tariff Structure, Intermediate Goods, and China–U.S. Trade Friction (China Perspectives)
by Haichao Fan
Focusing on the interconnection of tariff structure, international trade and welfare evaluation, the book investigates the characteristics of tariff structures of China and the U.S. in recent years and measures the impact of the Sino–U.S. trade friction that started in 2018. The first part of the book discusses levels and evolution trends of tariff systems of China and the U.S. from 2000 to 2014 and makes a comparison between the two countries' tariff structures. The second part centers on the S...
