Tolley's Value Added Tax 2008 (Second Edition Only)

Tolley's Value Added Tax 2008 (Second Edition Only)
Author: Rhianon Davies
Publisher: Tolley
Total Pages: 1849
Release: 2008-09-11
Genre: Value-added tax
ISBN: 9780754534808

Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, this second edition brings together coverage of the UK and EC legislation, Customs material and case law and tribunal decisions on each topic. Due to the ever-changing nature of VAT, it includes the changes in the Finance Act.

Tolley's Discrimination in Employment Handbook

Tolley's Discrimination in Employment Handbook
Author: Sarah Gregory
Publisher: Tolley Publishing Company, Limited
Total Pages: 0
Release: 2011
Genre: Discrimination in employment
ISBN: 9780754538851

Providing an authoritative, comprehensive, user-friendly text on all areas of discrimination in one portable handy book, this title includes analysis and commentary on new employment legislation such as the Equality Act 2010 and the Employment Act 2008.

Integration Approaches to Group Taxation in the European Internal Market

Integration Approaches to Group Taxation in the European Internal Market
Author: Ioanna Mitroyanni
Publisher: Kluwer Law International B.V.
Total Pages: 411
Release: 2008-10-13
Genre: Law
ISBN: 9041145338

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thought provoking work explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. Among the topics covered. The relevant jurisprudential and legislative framework of the European Internal Market; A survey of the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers; The policies for corporate taxation in integrated markets; Administrative concerns: compliance, enforcement, dispute resolution and re-assessment of tax liability; Tests for entitlement to group membership; Tax base integration; - Territorial delineation of the group; and Formulary apportionment. In sum, this book provides valuable insights into an area of significant importance to taxpayers, their advisors and policymakers as well.

International VAT/GST Guidelines

International VAT/GST Guidelines
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Total Pages: 0
Release: 2017
Genre: Intangible property
ISBN: 9789264272040

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Taxation of Company Reorganisations

Taxation of Company Reorganisations
Author: Pete Miller
Publisher: Bloomsbury Publishing
Total Pages: 749
Release: 2020-10-05
Genre: Business & Economics
ISBN: 1526511517

Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)

The Biology of Chameleons

The Biology of Chameleons
Author: Krystal A. Tolley
Publisher: Univ of California Press
Total Pages: 304
Release: 2013-11-16
Genre: Science
ISBN: 0520276051

They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.

Employment Agencies, Recruitment Agencies and Agency Workers

Employment Agencies, Recruitment Agencies and Agency Workers
Author: Manus Egan
Publisher: Jordan Publishing (GB)
Total Pages: 0
Release: 2017
Genre: Compliance
ISBN: 9781784732295

The aim of this publication is to provide comprehensive coverage of the regulation of recruitment agencies, employment agencies and agency workers in a single work. The Work is broken into two parts. Part 1 deals with the statutory regulation of employment agencies and recruitment agencies under the Employment Agencies Act 1973 and the Gangmasters (Licensing) Act 2004 together with their ancillary Regulations. It also provides analysis of the recent reforms introduced in the Immigration Act 2016 which are likely to have a profound effect upon the regulation of employment agencies and recruitment agencies operating in the labour market. Part 2 discusses the various strands of employment law that impact recruiting and employing agency workers. Specifically chapters cover the rights of agency workers, ranging from the common law development of the law in relation to the employment status of agency workers through to the statutory rights and protections provided by the Agency Worker Regulations 2010. Finally, individual chapters analyse discrete issues such as potential liability for the acts of agency workers and the taxation of agency workers. The intention of this new book is to provide a practical, single source guide to the law in this field for legal practitioners, HR departments and those operating employment and recruitment agencies. [Subject: UK Law, Employment Agencies, Labor Law, Employment Law]