Understanding Taxation Law 2024 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Understanding Taxation Law 2024 write by T. Ciro; I. Murray M Walpole. This book was released on 2023-11-20. Understanding Taxation Law 2024 available in PDF, EPUB and Kindle. Understanding Taxation Law 2024 is a comprehensive introduction for all those seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases, with fact summaries, key passages from Australian Taxation Office rulings, and contextualised discussion of legislative provisions, the text supports learning and enables the reader to identify the important principles of taxation law. The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources. Features * Focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts * Covers fringe benefits tax (FBT) and goods and services tax (GST) * Learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations Related Titles * Kenny & Walpole, Concise Tax Legislation, 2023 * Kenny, Blissenden & Villios, Australian Tax, 2023 * Khoury, LexisNexis Case Summaries: Tax, 8th edition, 2015 * Sangkuhl & Buttigieg, LexisNexis Questions and Answers: Taxation Law, 2016
Principles of Taxation Law 2024
Principles of Taxation Law 2024 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Principles of Taxation Law 2024 write by author Kerrie Sadiq. This book was released on 2024. Principles of Taxation Law 2024 available in PDF, EPUB and Kindle. "Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2023 brings much needed clarity to this area of law. Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2023 edition include: seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; clearly structured chapters within those parts grouped under helpful headings; flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; an appendix containing all of the up-to-date and relevant rates; and the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered." -- Back cover.
Legal Interpretation of Tax Law
Legal Interpretation of Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Legal Interpretation of Tax Law write by Robert F. van Brederode. This book was released on 2017. Legal Interpretation of Tax Law available in PDF, EPUB and Kindle. Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Concise Tax Legislation 2024
Concise Tax Legislation 2024 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Concise Tax Legislation 2024 write by P Kenny; M Walpole. This book was released on 2023-09-30. Concise Tax Legislation 2024 available in PDF, EPUB and Kindle. Concise Tax Legislation 2024 is an invaluable resource for both students and practitioners alike -- providing a single source consolidation of all major legislation and regulatory provisions relating to tax law in Australia. This fully revised and updated 2024 edition includes selected provisions of key legislation, current as at 15 October 2023 and includes recent legislative amendments and more. Features * Consolidated extracts of major tax legislation * Shaded tabs for enhanced navigability * Extensive index Related Titles * Kenny, Blissenden, Villios, Harrison and Bruce, Australian Tax, 2022 * Taylor et al, Understanding Taxation Law, 2023 * Kenny and Devos, Australian Small Business Taxation, 2018
Exploring the Nexus Doctrine In International Tax Law
Exploring the Nexus Doctrine In International Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Exploring the Nexus Doctrine In International Tax Law write by Ajit Kumar Singh. This book was released on 2021-05-14. Exploring the Nexus Doctrine In International Tax Law available in PDF, EPUB and Kindle. In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
