Automatic Exchange of Information Handbook

Automatic Exchange of Information Handbook
Author: John Hiddleston
Publisher: Bloomsbury Publishing
Total Pages: 314
Release: 2021-03-19
Genre: Business & Economics
ISBN: 1526516527

Automatic Exchange of Information Handbook is a practical guide to the automatic exchange of information rules legislation within the UK. Covering the requirements of the OECD Common Reporting Standard (CRS), and the US Foreign Account Tax Compliance Act (FATCA) on financial institutions, this title helps to explain: - What the key jargon means - How to work out the status of an organisation under these rules (the definition of financial institutions may include professional firms, charities and trusts) - The potential penalties and other risks of non-compliance and how to minimise those risks - How to achieve compliance, including: - How to carry out the required due diligence - How to make a report The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, and more, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties. Key points are clearly highlighted throughout for easy references and flowcharts are included to support some areas of commentary. This title is essential for tax advisers, accountants, tax lawyers, financial advisers and students studying for international tax qualifications. It will also be relevant for finance and management teams in organisations which fall under these rules in practice.

Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)
Author: Internal Revenue Service
Publisher:
Total Pages: 96
Release: 2021-03-04
Genre:
ISBN: 9781678085070

vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.

Taxocracy

Taxocracy
Author: Scott Hodge
Publisher: Simon and Schuster
Total Pages: 249
Release: 2024-04-09
Genre: Business & Economics
ISBN:

Taxocracy: What You Don’t Know About Taxes and How They Rule Your Daily Life won’t help you lower your tax bill, but it will help you understand how politicians use taxes to influence our lives, how taxes harm the economy, and why we need a simpler tax system. Did you ever wonder why the costs of health care, housing, and college tuition keep going up? Or how your neighbor could afford that fancy electric car? Or why there are so many hard seltzers on the market? Your first guess might not be “taxes,” but they play a big role. We live in a world ruled by taxes—a taxocracy. History is full of misguided tax policies that led to “see-through” buildings, tax-free attics, three-wheeled cars, women in children’s clothing, and baked chips to go along with our hard seltzer. Written by former Tax Foundation CEO Scott Hodge, Taxocracy: What You Don’t Know About Taxes and How They Rule Your Daily Life uses amusing lessons from past tax policies gone wrong to explore how the US tax code caused serious consequences, affecting how we get our health insurance, the price of a college education, what car we buy, where we bank, and, in some cases, even when we die. Taxocracy outlines economic principles for designing a tax code that doesn’t rule our daily lives—a tax code that promotes economic growth, free-enterprise, and takes the politics out of tax policy.

CJEU - Recent Developments in Value Added Tax 2022

CJEU - Recent Developments in Value Added Tax 2022
Author: Georg Kofler
Publisher: Linde Verlag GmbH
Total Pages: 306
Release: 2024-01-17
Genre: Law
ISBN: 3709413311

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Drawdown

Drawdown
Author: Paul Hawken
Publisher: Penguin
Total Pages: 258
Release: 2017-04-18
Genre: Science
ISBN: 1524704652

• New York Times bestseller • The 100 most substantive solutions to reverse global warming, based on meticulous research by leading scientists and policymakers around the world “At this point in time, the Drawdown book is exactly what is needed; a credible, conservative solution-by-solution narrative that we can do it. Reading it is an effective inoculation against the widespread perception of doom that humanity cannot and will not solve the climate crisis. Reported by-effects include increased determination and a sense of grounded hope.” —Per Espen Stoknes, Author, What We Think About When We Try Not To Think About Global Warming “There’s been no real way for ordinary people to get an understanding of what they can do and what impact it can have. There remains no single, comprehensive, reliable compendium of carbon-reduction solutions across sectors. At least until now. . . . The public is hungry for this kind of practical wisdom.” —David Roberts, Vox “This is the ideal environmental sciences textbook—only it is too interesting and inspiring to be called a textbook.” —Peter Kareiva, Director of the Institute of the Environment and Sustainability, UCLA In the face of widespread fear and apathy, an international coalition of researchers, professionals, and scientists have come together to offer a set of realistic and bold solutions to climate change. One hundred techniques and practices are described here—some are well known; some you may have never heard of. They range from clean energy to educating girls in lower-income countries to land use practices that pull carbon out of the air. The solutions exist, are economically viable, and communities throughout the world are currently enacting them with skill and determination. If deployed collectively on a global scale over the next thirty years, they represent a credible path forward, not just to slow the earth’s warming but to reach drawdown, that point in time when greenhouse gases in the atmosphere peak and begin to decline. These measures promise cascading benefits to human health, security, prosperity, and well-being—giving us every reason to see this planetary crisis as an opportunity to create a just and livable world.