CTA - Awareness (FA2012) Study Text

CTA - Awareness (FA2012) Study Text
Author: BPP Learning Media
Publisher: BPP Learning Media
Total Pages: 853
Release: 2012-12-01
Genre: Business & Economics
ISBN: 1445393158

A Core Study Text for the CTA Qualification

CTA Inheritance Tax, Trusts and Estates Fa2012

CTA Inheritance Tax, Trusts and Estates Fa2012
Author: BPP Learning Media (Firm)
Publisher:
Total Pages:
Release: 2012-09-15
Genre: Inheritance and transfer tax
ISBN: 9781445396781

BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the CTA, the leading professional body for tax compliance services and related activities in the UK.

Taxation of Crypto Assets

Taxation of Crypto Assets
Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
Total Pages: 677
Release: 2020-11-27
Genre: Law
ISBN: 9403523514

The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.

Trust Taxation

Trust Taxation
Author: Emma Chamberlain
Publisher:
Total Pages: 1679
Release: 2011
Genre: Trusts and trustees
ISBN: 9780414043350

Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.

International Tax Handbook

International Tax Handbook
Author:
Publisher: Bloomsbury Publishing
Total Pages: 829
Release: 2015-01-01
Genre: Law
ISBN: 1780436777

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

CTA Inheritance Tax Trusts and Estates Fa2012

CTA Inheritance Tax Trusts and Estates Fa2012
Author: BPP Learning Media (Firm)
Publisher: BPP Publishing
Total Pages:
Release: 2013-02-01
Genre: Inheritance and transfer tax
ISBN: 9781445396828

BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the CTA, the leading professional body for tax compliance services and related activities in the UK.

Wills, Trusts, and Estate Administration

Wills, Trusts, and Estate Administration
Author: Dennis R. Hower
Publisher: Cengage Learning
Total Pages: 720
Release: 2016-01-01
Genre: Law
ISBN: 9781305506251

Succeed in your course and your paralegal career with WILLS, TRUSTS, AND ESTATE ADMINISTRATION, 8th Edition. This easy-to-understand text introduces the basics of estate planning and bequeathing property to others through wills and trusts, along with the laws and procedures involved, including the Uniform Probate Code. Packed with engaging, highly visual content enhanced by detailed exhibits and a writing style free of confusing legalese, the 8th Edition provides up-to-date coverage of relevant laws, court procedures, cases, tax implications, ethical considerations, and the roles paralegals and other professionals play in the process. Throughout the text, user-friendly case summaries, state-specific examples, practical assignments, detailed documents, and real-life contemporary issues prepare you for success as a paralegal in this important area of law. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.