The Taxation Of Companies 2024

Author : Tom Maguire
Publisher : Bloomsbury Professional
ISBN 13 : 9781526530141
Total Pages : 0 pages
Book Rating : 4.47/5 ( download)

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Download or read book The Taxation of Companies 2024 written by Tom Maguire and published by Bloomsbury Professional. This book was released on 2024-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2024 edition of Taxation of Companies contains an extensive new chapter on Ireland's implementation of the OECD's "Pillar 2" agreement, the high-profile policy introducing a global minimum effective corporation tax rate of 15%. This is the book's first completely new chapter in over 20 years, which is a reflection of the importance of this material. This flagship title, also known as Feeney, provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to Finance Act 2023. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply new tax reliefs, keeping your client's tax liabilities as low as possible.This title is included in Bloomsbury Professional's Irish Tax online service.

Author : Jared Walczak
Publisher :
ISBN 13 : 9781942768128
Total Pages : pages
Book Rating : 4.25/5 ( download)

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Download or read book 2017 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-09-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

Author : Jared Walczak
Publisher :
ISBN 13 : 9781942768180
Total Pages : pages
Book Rating : 4.84/5 ( download)

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Download or read book 2018 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-10-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.71/5 ( download)

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Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Author :
Publisher :
ISBN 13 : 9781839181320
Total Pages : 0 pages
Book Rating : 4.2X/5 ( download)

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Download or read book GLOBAL LEGAL INSIGHTS written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.51/5 ( download)

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Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : J Cartano David
Publisher :
ISBN 13 : 9780808059158
Total Pages : 0 pages
Book Rating : 4.57/5 ( download)

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Download or read book Federal and State Taxation of Limited Liability Companies (2024) written by J Cartano David and published by . This book was released on 2023-06-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

Author : Sally Jones
Publisher : McGraw-Hill Higher Education
ISBN 13 : 126684094X
Total Pages : 721 pages
Book Rating : 4.44/5 ( download)

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Download or read book Principles of Taxation for Business and Investment Planning 2024 Edition written by Sally Jones and published by McGraw-Hill Higher Education. This book was released on 2023 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : W Jamison Robert
Publisher :
ISBN 13 : 9780808059004
Total Pages : 0 pages
Book Rating : 4.09/5 ( download)

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Download or read book S Corporation Taxation (2024) written by W Jamison Robert and published by . This book was released on 2023-11-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: S corporations, at present, are the largest tax filer in the United States of America. This book provides, in a single volume, a complete guide and reference tool for the tax practitioner to solve the many problems arising in regard to S corporate taxation. Code Sec. 199A generally allows shareholders of an S corporation a 20% deduction on S corporate income plus special rules for tangible property acquisitions. Because there were ambiguities in the statute, on August 8, 2019, the Treasury issued proposed regulations to interpret Code Sec. 199A. This 8th edition at ¶725 provides an extensive detailed discussion of the proposed regulations with many examples to explain the operation of Code Sec. 199A. While this book does not cover every single case, ruling, or procedure on a particular point, the reader is provided with the main case or point in a particular area, so that this situation can be understood quickly. To assist the reader, tax planning situations are presented throughout the book. As an example, Majestic Star Casino 2013-1 USTC ¶50,338 (3rd Cir. 2013) discussed at various points in the book held that the S election is a personal right in bankruptcy, not a property right; thus, if the shareholders of an S corporation revoke the S election just before filing the corporation's bankruptcy petition, it is not a transfer in fraud of creditors and the shareholders are not responsible for the S corporation's debts unless they personally guaranteed them. In re Health Diagnostic Laboratory, Inc. 578 B.R. 552, 126 AFTR 2d 2017 -6736 (Bankr.ED Va 2017) sustained this same result in the 4th Circuit. Scott Singer Installations, Inc. TC Memo 2016-161 discussed at ¶904.10 involved a case where a shareholder claimed his contributions of cash into his S corporation were loans, but there was no documentation of the loans on the corporate books. The contributions were made during a period of both corporate profitability and loss. The Court felt that during profitable periods, the contributions were loans, but during losses, were contributions to capital. This book is organized into sixteen chapters. Chapter 1 discusses the tax considerations in electing S corporate status, as well as the advantages and disadvantages of S corporate taxation. Chapters 2-10 detail operations of an S corporation, discussing the statutory requirements to be an S corporation, the types of taxpayer who can qualify as shareholders, considerations that one must make before converting a C corporation to S status, etc. Chapter 11 sets forth income and estate planning situations for S corporations. Chapter 12 covers changes which could occur in the life of an S corporation, namely, termination and revocation of the S corporate status, sale of S corporate stock, reorganization of the corporation, etc. Chapter 13 provides the reader with a comparison of S corporations to other business entities, such as one-person limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, Chapter 15, employee stock ownership plans ("ESOPs") for S corporations, and Chapter 16, a detailed discussion of the final and proposed regulations under Code Sec. 1411. The author attempts to keep this book current and up to date. Thus, ¶724 in Chapter 7 discusses the final tangible property regulations which went into effect as of January 1, 2014 and as aforesaid, ¶725 discusses in detail Code Sec. 199A and its proposed regulations. Further, the Appendices provide practical information for the tax practitioner to utilize in his or her practice. This book is not intended to apply to all circumstances, and the Forms contained herein may not be applicable in every situation. Further, the law is constantly changing in the field of S corporations. Accordingly, it is strongly urged that the current status of all statutes, case law, rulings, regulations, revenue procedures, announcements, notices, Forms and/or applications thereof be confirmed before relying on the information set forth in this book. It should be noted that in writing this book, the author has attempted to make the table of contents read like an index. The reader has three easy means to solve a problem or locate a topic: the Contents, Contents in Detail on page xiii and the Index. In addition, the author has provided a table of cases, statutes, treasury regulations, rulings, and procedures so that the reader will have an easy-to-use method to solve a specific problem. To assist the reader in practice, the Appendices supply sample language for various situations regarding S corporations. This book is intended to remove some of the mystery surrounding S corporations and their complexities. Because of its thoroughness, multitudinous examples, and tax pointers, this book should provide the reader with a unique resource tool to be utilized as a major addition to a tax library.

Author : S Schadewald Michael
Publisher :
ISBN 13 : 9780808058854
Total Pages : 0 pages
Book Rating : 4.51/5 ( download)

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Download or read book Multistate Corporate Tax Guide (2 Volumes) 2024 written by S Schadewald Michael and published by . This book was released on 2023-02-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: