Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Direct Tax including Tax Planning & Management AY 2020-21

Direct Tax including Tax Planning & Management AY 2020-21
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
Total Pages: 1092
Release: 2020-07-01
Genre: Business & Economics
ISBN: 9383866497

The present 41st edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ have been incorporated. More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities.

Income Tax including Tax Planning & Management A.Y 2020-21

Income Tax including Tax Planning & Management A.Y 2020-21
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
Total Pages: 1092
Release: 2020-07-01
Genre: Business & Economics
ISBN: 9383866489

The present 41st edition of the Income Tax including Tax Planning & Management book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ have been incorporated. More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities.

Virtues and Fallacies of VAT: An Evaluation after 50 Years

Virtues and Fallacies of VAT: An Evaluation after 50 Years
Author: Robert F. van Brederode
Publisher: Kluwer Law International B.V.
Total Pages: 615
Release: 2021-08-09
Genre: Law
ISBN: 9403524243

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Co-Planning

Co-Planning
Author: Andrea Honigsfeld
Publisher: Corwin Press
Total Pages: 281
Release: 2021-09-22
Genre: Education
ISBN: 1544366051

Pool your collective wisdom in support of your English learners! Bestselling authors Andrea Honigsfeld and Maria G. Dove have returned with this new resource that compliments and expands on their previous titles on co-teaching and collaboration by addressing collaborative planning in greater depth. Co-planning is positioned as the first step toward integrative language and content instruction as regular and purposeful collaboration ensures that Els/MLs have access to core content. Key features include: · Practical, step-by-step guidance to starting and sustaining collaborative planning for integrated language, literacy, and social-emotional development · An array of checklists, templates, and protocols for immediate implementation · Snapshots from the Field provide real-life examples of co-planning in action · Beautiful full-color design with original sketch notes to bring concepts to life · QR codes that link to author interviews elaborating on key ideas

The Advocate

The Advocate
Author:
Publisher:
Total Pages: 120
Release: 1996-08-20
Genre:
ISBN:

The Advocate is a lesbian, gay, bisexual, transgender (LGBT) monthly newsmagazine. Established in 1967, it is the oldest continuing LGBT publication in the United States.