Taxation is becoming more and more relevant for firms’ and managers’ decisions, mainly due to the impacts of Taxation on firms’ and projects’ performance, profit- ability, and value. This book provides an introductory overview of Taxation in the fields of Finance and Accounting. It covers several fundamental topics of Taxation, such as income, corporate and value-added Tax, tax …
The financial markets have undergone massive changes over the centuries that business, commerce, trading and finance have been part of life. That change accelerated through the latter part of the twentieth century and continues today. Considering that everything which occurs in the financial markets has an effect on us all, the actual workings of the financial markets remain to many somewh…
A robust and effcient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax adm…
Internet adalah produk kebudayaan, dan sudah semestinya internet digunakan manusia untuk menghasilkan kehidupan yang berbudaya. Namun bak pisau bermata dua, internet sejatinya hanyalah alat yang dapat memberikan dampak positif maupun negatif tergantung pada cara dan tujuan penggunaannya. Dalam era digital saat ini, beragam informasi semakin merasuk hingga ke gawai setiap orang, baik dihar…
At a time when China is becoming more central in a globalizing world economy, business managers as well as scholars from outside China increasingly feel the importance of understanding the thoughts and views of Chinese leadership and management. As one of the oldest civilizations in the world, and with the largest population, China has produced internationally known statesmen, philosophers…
According to a report published by the World Health Organization in 2020,1 preventable environmental risks cause about a quarter of all deaths and disease burden worldwide, and at least 13 million deaths occur yearly. Air pollution, one of the most significant risks posed to health, causes 7 million preventable deaths annually; worse, more than 90% of people breathe polluted air.
Barack Obama’s leadership practices and principles have made him one of the most distinguished leaders of recent years. Over the course of his exceptional career, Obama has developed and refined outstanding leadership practices and skills that have helped pave his path to success. A master of the craft of leader- ship, Obama has transcended traditional divisions of ethnicity, socioe…
The fi fth edition was published in 2016, nearly four years ago. There have been few fundamental changes to the tax legislation relating to reorganisations and reconstructions in that period, but there have been four Finance Acts, tax devolution to Wales and Northern Ireland, LBTT developments in Scotland, and a number of new decided cases. We have also added new material on taxadvantaged …
Principles of Taxation for Business and Investment Planning is a unique approach to the subject of taxation. This text is designed for use in introductory tax courses included in either undergraduate or graduate business programs. Its objective is to teach students to recognize the major tax issues inherent in business and financial transactions. The text focuses on fundamental concepts, t…
South-Western Federal Taxation (SWFT) is the most trusted and best-selling series in college taxation. We are focused exclusively on providing the most useful, comprehensive, and up-to-date tax texts, online study aids, tax preparation tools, and research tools to help instructors and students succeed in their tax courses and beyond.
Emphasizing a hands-on approach to tax education, every concept introduced in Fundamentals of Taxation includes meaningful exercises that allow students to reinforce what they are learning. This book is designed to not only expose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of a tax return
The produce of the earth—all that is derived from its surface by the united application of labour, machinery, and capital, is divided among three classes of the community; namely, the proprietor of the land, the owner of the stock or capital necessary for its cultivation, and the labourers by whose industry it is cultivated. But in different stages of society, the proportions of the who…
The last few years have seen a lot of activity within the Nordic mining industry. New mines have opened, but there have also been cases of bank- ruptcies. Heightened activity has in turn led to discussions on the role of legislation and taxation in ensuring that mining contributes to sustainable development. At the same time, a number of voluntary sustainability initi- atives have appeared…
Poverty and achieve sustainable and inclusive growth and development.3 In 2002 representatives from 109 countries assembled under UN auspices in Monterrey, Mexico, to address the challenges of financing achievement of the MDGs adopted just two years before. Acknowledging that there would be a dramatic shortfall in resources required to achieve MDGs, the resulting Monterrey Consensus set ou…
From the amount of bad academic economics that is published, I had until recently concluded that no good piece of work would have difficulty in reaching the public. So I was somewhat alarmed to discover myself, as one of the managing editors of the Journal of Development Studies, with many more good contributions awaiting publication than could be published given the present size and freq…
Focus This text 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.
Setiap cabang hukum internasional memiliki ketentuan-ketentuan dan prinsip-prinsipnya sendiri, juga tidak terkecuali hukum udara dan ruang angkasa (Air and Outer Space Law). Kedua cabang hukum itu masing-masing merupakan suatu sistem hukum yang independen. Namun demikian, ada kemungkinan untuk melihat suatu hubungan tertentu, suatu pertautan kekerabatan tertentu, di antara keduanya. Sebagaimana…
As this monograph demonstrates, “admiralty and maritime law” covers a broad range of subjects. This field of law has its own rules relating to jurisdiction and procedure. Classically, maritime law was a species of commercial law, and in many countries it is still treated as such.
Law enforcement officials must be highly skilled in the use of investigative tools and knowledgeable of the intricacies of the law. One error in judgment during initial contact with a suspect can, and often does, impede the investigation. For example, an illegal search or unauthorized questioning may so contaminate the evidence obtained that it will not be admitted into evidence in court. Such …
What was once a fringe currency only used by a dark corner of the web… is now the fastest growing financial asset on Earth. And this is just the beginning… You see, we are still in just the 3nd inning of Crypto as a financial entity. So while no financial vehicle is making people rich as quickly as Cryptocurrency… Less than 8% of Americans and 3% of the worldwide population owns …
A political community not founded on violence has probably never existed. In the beginning was violence and then appeared the word that ensured the order emerged from the original breach.
Buku klasik ini dianotasi untuk memperbarui kebijaksanaan Graham yang tak lekang oleh waktu untuk kondisi pasar saat ini. Penasihat investasi terbesar abad kedua puluh, Benjamin Graham, mengajar dan menginspirasi orang-orang di seluruh dunia. Filosofi Graham tentang "investasi nilai" yang telah berhasil melindungi investor dari kesalahan substansial dan mengajarkan mereka bagaimana caranya untu…
THIS series of essays will explore some of the philo- sophical roots and branches of public finance. We begin where analyses of taxation usually begin—that is, with a search for some principle, or rule, or scale of values that will serve as a touchstone to judge proposed patterns for the distribution of taxes. We shall find that an individu- al's philosophy of equality and inequality mu…
In a place at La Mancha El Quijote decided to go out as a knight-errant in search of adventure. In one of his escapades El Quijote met Master Pedro and his divining past-things ape. Master Pedro was a famous puppet-showman, exhibiting a show of the release of Melisendra and thus, for the very first time in our history, he linked marketing and technology. The Master Pedro’s show was mainly …
Nearly a century after Joseph Schumpeter’s classic essay on ‘The Crisis of the Tax State’ and almost twenty-five years after Douglass C. North and Barry Weingast’s seminal ‘Constitutions and Commitment’ article which set out what is now known as the ‘credible commitment’ thesis, historians and economists alike remain divided over the extent to which the ‘Glorious Revoluti…
Impact investing is a dynamic field that has been recently been discussed as a supplemental funding source for addressing societal problems. The topic has generated significant interest and is presumed to achieve significant growth rates for the coming years. This book provides a refreshed yet comprehensive overview about the market, financial instruments and the associated impact assessment. S…
Buku yang berjudul Ilmu Komunikasi ini hadir sebagai bagian dari upaya untuk menambah khazanah, diskusi Ilmu Komunikasi. Akan tetapi pada akhirnya kami mengakui bahwa tulisan ini terdapat beberapa kekurangan dan jauh dari kata sempurna, karena sejatinya kesempurnaan hanyalah milik tuhan semata. Maka dari itu, kami dengan senang hati secara terbuka untuk menerima berbagai kritik dan saran d…
This report releases findings of a study on the taxation of small and medium-size enterprises (SMEs) carried out jointly by Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the OECD Committee on Fiscal Affairs, and the Working Party on SMEs and Entrepreneurship of the OECD Committee on Industry, Innovation and Entrepreneurship. Aside from interest in revisiting an important …
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topi…