Taxation for Decision Makers, 2019 Edition

Taxation for Decision Makers, 2019 Edition
Author: Shirley Dennis-Escoffier
Publisher: John Wiley & Sons
Total Pages: 656
Release: 2018-08-07
Genre: Business & Economics
ISBN: 1119497280

Taxation for Decision Makers, 2019 Edition is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters. This text covers basic taxation of all taxable entities: individuals, corporations, S corporations, partnerships, and fiduciary entities, emphasizing a balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered details.

Taxation for Decision Makers, 2020

Taxation for Decision Makers, 2020
Author: Shirley Dennis-Escoffier
Publisher: John Wiley & Sons
Total Pages: 656
Release: 2019-08-13
Genre: Business & Economics
ISBN: 1119562104

Taxation 2020 introduces all relevant tax topic covered in the CPA exam to undergraduate or graduate students in one-semester introductory tax courses. Offering a decision-making approach to the material, this comprehensive yet accessible text maintains the appropriate balance between concepts and specifics. Twelve concise, student-friendly chapters supply sufficient details to build upon for future careers in taxation and consulting while avoiding the minutiae rarely seen in everyday practice. The new tenth edition covers basic taxation of individuals, corporations, S corporations, partnerships, and fiduciary entities. An emphasis on tax planning helps students understand the effect taxation has on decisions for both individuals and entities. Thoroughly updated for the coming tax year, this textbook covers fundamental areas of taxation and its environment including business and property concepts, property dispositions, business and wealth taxation, and income, expenses, and individual taxes. A wealth of instructor resources includes two solutions manuals—one of which provides solutions to the Research and Tax Return problems—an extensive test bank, and PowerPoint slides. Engaging, highly-readable text enables instructors to assign students out-of-class readings and spend classroom time on more complex topics.

Accounting: Business Reporting for Decision Making, 7th Edition

Accounting: Business Reporting for Decision Making, 7th Edition
Author: Jacqueline Birt
Publisher: John Wiley & Sons
Total Pages: 592
Release: 2020-01-21
Genre: Business & Economics
ISBN: 0730369323

The seventh edition of Birt's Accounting textbook is designed for the core accounting unit in a business or commerce degree. Many students who plan to major in soft-side disciplines such as marketing or human resource management need a clear and accessible text that emphasises the relevance of accounting to business. The Accounting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos from Ernst & Young, animated work problems and questions with immediate feedback. Birt’s unique resource can also form the basis of a blended learning solution for lecturers.

The Rule of Law and Automated Decision-Making

The Rule of Law and Automated Decision-Making
Author: Markku Suksi
Publisher: Springer Nature
Total Pages: 222
Release: 2023-07-24
Genre: Law
ISBN: 3031301420

The book presents observations concerning automated decision-making from a general point of view at the same time as it analyses the manner in which praxis in some jurisdictions has evolved as concerns automated decision-making and how the requirements that are placed by the legal orders on it are formulated. The principle of the rule of law should apply in the context of automated decision-making of public authorities just as much as when the decision-makers are physical persons. In sync with increasing automatization of decision-making in public authorities, problematizing questions about the appropriate legal basis for algorithmic decision-making have started emerge. How should the principle of the rule of law apply within the area of automated decision-making, how should automated decision-making be regulated so that it satisfies the requirements created by the principle of the rule of law, and how should the principle of the rule of law be made concrete in decision-making that is based on algorithms? The proposal for an AI Act launched by the European Commission in April 2021, including an identification of high-risk uses of algorithmic techniques, raises further questions concerning practices and interpretations related to automated decision-making. The state based on the rule of law proceeds from the maxim that public powers are exercised within a legal frame that makes the exercise of public powers foreseeable in light of legal norms. Also, a state based on the rule of law requires that the contents of the exercise of public powers is regulated by legal norms, which means that the citizens must be able to know everything that is relevant about how the powers will be exercised, not only who it is that will exercise the powers. Because of rules and principles of this kind, including non-discrimination and proportionality, the exercise of powers will not become arbitrary.

Taxes and Business Strategy

Taxes and Business Strategy
Author: Myron S. Scholes
Publisher:
Total Pages: 528
Release: 2015-01-03
Genre:
ISBN: 9781292065571

For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.

Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
Total Pages: 236
Release: 2019-09-23
Genre:
ISBN: 9264678441

The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.

1040 Quickfinder Handbook

1040 Quickfinder Handbook
Author: Practitioners Publishing Co. Staff
Publisher:
Total Pages:
Release: 2005-12-01
Genre:
ISBN: 9780764628252

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

Multilateral Cooperation in Tax Law

Multilateral Cooperation in Tax Law
Author: Martin Klokar
Publisher: Linde Verlag GmbH
Total Pages: 357
Release: 2023-10-03
Genre: Law
ISBN: 3709412986

An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.

Transfer Pricing Developments Around the World 2019

Transfer Pricing Developments Around the World 2019
Author: Michael Lang
Publisher: Kluwer Law International B.V.
Total Pages: 294
Release: 2019-08-09
Genre: Law
ISBN: 9403512830

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries’ legislations, administrative guidelines and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers eight topic-based papers prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics: Global Transfer Pricing Developments; Transfer Pricing Developments in the European Union; Transfer Pricing Developments in the United States; Transfer Pricing Developments in Developing Countries and Emerging Economies; Recent Developments on Transfer Pricing and Intra-Group Services; Recent Developments on Transfer Pricing and Intra-Group Financing; Recent Developments on the Nexus Rules to Tax Business Profits at Source; and Recent Developments on Attribution of Profits to Digital Permanent Establishments. The intense work of international organizations such as the Organisation for Economic Co-operation and Development, United Nations and other international organizations as well as the intense work of the European Union is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel and academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.