International Tax Glossary

Author : Julie Rogers-Glabush
Publisher : IBFD
ISBN 13 : 908722057X
Total Pages : 561 pages
Book Rating : 4.70/5 ( download)

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Download or read book IBFD International Tax Glossary written by Julie Rogers-Glabush and published by IBFD. This book was released on 2009 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries.

Author : Susan M. Lyons
Publisher :
ISBN 13 :
Total Pages : 372 pages
Book Rating : 4.81/5 ( download)

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Download or read book International Tax Glossary written by Susan M. Lyons and published by . This book was released on 1996 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IBFD International Tax Glossary is currently in its third, revised edition. Since the first edition was published on the occasion of the IBFD's 50th anniversary in 1988, this definitive & authoritative desk reference has been continuously expanded & updated to reflect the changes taking place in international tax & investment. The International Tax Glossary provides the broadest possible coverage of the language of taxation. The first part of this book gives clear, concise definitions in English of more than 2,000 tax terms. The second part gives an alphabetical listing of 400 English terms from the first part of the book with their French, German & Spanish equivalents. Naturally, the International Tax Glossary provides accurate descriptions of all those traditional terms that confuse those new to or unfamiliar with tax. However, it also looks at the more exotic terms that leave even those with many years of experience in the profession guessing about their exact meaning, such as: * Bed & Breakfasting, the practice of selling shares late in the day & repurchasing them the next day in order to establish a loss or to offset a capital gain * Wash Sale, a tax avoidance device whereby a person claims a loss on the sale of securities but has in fact acquired (or contracted to do so) substantially similar or identical securities * Olim, an Israeli term for new immigrants who are given various tax benefits * Rort, an Australian term denoting the deliberate & blatant exploitation of an opportunity in an improper, if not technically illegal, manner * Alcabala, an old Spanish turnover tax levied on the sales price or exchange value of tangible property The listing of terms with their subscriptions is extensively cross-referenced indicating similar or related terms as well as contrasting terms.

Author : Julie Rogers-Glabush
Publisher :
ISBN 13 : 9789087223038
Total Pages : 648 pages
Book Rating : 4.3X/5 ( download)

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Download or read book IBFD International Tax Glossary written by Julie Rogers-Glabush and published by . This book was released on 2015 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher :
ISBN 13 :
Total Pages : 585 pages
Book Rating : 4.17/5 ( download)

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Download or read book International Tax Glossary written by and published by . This book was released on 2008 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: Albanese translation of the International Tax Glossary, published by the International Bureau of Fiscal Documentation, Amsterdam, describing all key terms, concepts and theories of international taxation.

Author : Brian J. Arnold
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501723
Total Pages : 234 pages
Book Rating : 4.27/5 ( download)

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Download or read book International Tax Primer written by Brian J. Arnold and published by Kluwer Law International B.V.. This book was released on 2019-01-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.

Author : Adnan Islam
Publisher : John Wiley & Sons
ISBN 13 : 1119756499
Total Pages : 304 pages
Book Rating : 4.91/5 ( download)

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Download or read book International Taxation written by Adnan Islam and published by John Wiley & Sons. This book was released on 2020-09-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the United States. Key topics include: Export income Receipts in foreign currency Allocation and apportionment of deductions U.S. foreign tax credit fundamentals and special rules Initiation of foreign operations Foreign branches and affiliated companies Sale of use of tangible property Foreign business operations in the United States Foreign business sales of tangible property in the United States Foreign business provision of services in the United States Exploitation of business assets outside of the United States Use of foreign tangible/intangible property in the United States U.S. withholding taxes on foreign businesses FDII GILTI

Author : H.W.T. Pepper
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.50/5 ( download)

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Download or read book Tax Glossary written by H.W.T. Pepper and published by . This book was released on 198? with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Simon R. James
Publisher : Edward Elgar Publishing
ISBN 13 : 1781002576
Total Pages : 308 pages
Book Rating : 4.75/5 ( download)

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Download or read book A Dictionary of Taxation written by Simon R. James and published by Edward Elgar Publishing. This book was released on 2012 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those involved in studying and researching taxation, matters of definition and understanding of taxation terms frequently arise. Simon James' 1998 first edition has been where I first turn to as a reference source to provide insightful, concise and readily understandable explanations. Specifically A Dictionary of Taxation is an essential source whether the occasion is teaching, responding to student queries, or supporting one's own research. I congratulate Simon in preparing this second edition and would encourage a future edition to emerge significantly sooner than the gap between the first two editions. Every researcher and teacher of taxation should have a copy of this second edition on their desk.' Adrian Sawyer, University of Canterbury, New Zealand 'A Dictionary of Taxation, Second Edition is comprehensive and more substantive than a simple listing of definitions and will prove to be an enormously valuable reference. Professor James provides just the right amount of detail and insight for each entry, frequently commenting on the historical evolution of a term, and for many entries, providing a list of the original sources upon which the entry is based. I highly recommend this directory to academic researchers, makers of public policy, and private sector professionals.' Carl P. Kaiser, Washington and Lee University, US 'Simon James' second edition of A Dictionary of Taxation has arrived at last! Tax is one of those things that is universal and unavoidable, and at the same time, dynamic and intriguing. James does a sterling job at capturing so many terms herein, not just technical explanations, but also their history and significance. There are also helpful suggestions for further reading. Both experts and novices alike will find this an interesting and very useful text to have close at hand.' Margaret McKerchar, Australian School of Taxation and Business Law (Atax) 'I have known Simon for many years, through working in our respective roles as committee members for the Chartered Institute of Taxation. Simon has an extremely wide knowledge of taxation matters, which is ably demonstrated in this dictionary of tax terms and phrases. It is an essential guide in unraveling the mysteries of professional "tax talk" for the non practitioner. For those interested in obtaining further information or guidance there are many useful references to other works.' Dale Simpson, Chairman, South West England Region of the Chartered Institute of Taxation and Partner, Thomas Westcott, UK This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. The entries relate to the analysis of taxation, key concepts, major developments and controversies in taxation. The Dictionary draws on economic, accounting and legal aspects of taxation as well as the contributions of other social sciences to the understanding of taxation and its effects. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally this revised and updated Dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students.

Author : 崔仁燮
Publisher :
ISBN 13 :
Total Pages : 201 pages
Book Rating : 4.66/5 ( download)

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Download or read book World-wide Tax Glossary written by 崔仁燮 and published by . This book was released on 1987 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Brian Arnold
Publisher : Springer
ISBN 13 : 9789041109590
Total Pages : 0 pages
Book Rating : 4.95/5 ( download)

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Download or read book International Tax Primer written by Brian Arnold and published by Springer. This book was released on 1995-10-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As countries worldwide have become more economically integrated, The importance of international taxes has grown significantly, especially in countries formerly part of the Soviet Union or the Soviet bloc. The authors of this book worked with the OECD in conducting seminars on international tax for tax officials in these countries. In International Tax Primer, they address international aspects of income taxation in particular countries, emphasising tax treaties and other cooperative arrangements which help coordinate countries' income tax systems with the tax systems of their trading partners. International Tax Primer strikes a balance between the specific And The general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes: The role of the tax adviser, tax planning techniques, international double taxation, anti-avoidance rules, and an overview and analysis of tax treaties. The work also offers such practical features as : An extensive glossary of international tax terms; and a selected bibliography of international tax reference materials, including a list of periodicals devoted to international tax. Students, government officials, and tax practitioners who may be confronting international tax issues For The first time, As well as experienced international tax practitioners, will find International Tax Primer a helpful articulation of the fundamental principles that arise again and again in this field. it works as both an introduction and a refresher in an area where issues often prove more complex than they seem and where a return To The basics is often the most helpful means of untangling a multi-layered problem.