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Principles of International Tax: A Multinational Perspective
Adrian Ogley Manufacturer: Intl Information Services Inc ProductGroup: Book Binding: Hardcover ASIN: 095204420X |
Book Description
This essential guide to the complexities of international taxation as it affects multinational companies will be indispensable to all those working in this area. Finance directors, as well as practitioners and students of international tax will find it invaluable.Written in simple and straightforward terms, the author not only looks at all the principal types of tax system around the world, outlining their interaction, but also deals with the fundamental principles of international tax planning. Throughout, all the issues involved in international tax are considered from a multinational perspective, rather than in the light of one particular tax regime. This approach will provide all those in business and professional practice with a wider view of the commercial ramifications of international tax planing. Written by an author with considerable expertise in this field, The Principles of International Taxation - A Multinational Perspective should be on the shelves of all those with dealings in international taxation.
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Principles of Value Added Tax - A European Perspective
Adrian Ogley Manufacturer: Interfisc Publishing ProductGroup: Book Binding: Hardcover ASIN: 0952044218 |
Book Description
This book puts the theory of value added tax (VAT) into the context of the European single market. In so doing, it introduces senior financial officers and tax practitioners, who may already be familiar with the principles of direct taxation, to VAT. It also provides VAT specialists who, until now, may have concentrated on the VAT system within their own Member State, with a pan-European perspective. Thus it serves a practical, as well as theoretical, purpose. In view of the importance of the European single market to the majority of U.S. (and other) multinationals, it is essential that tax practitioners understand the need for coordinated VAT planning across Europe and for its integration into the mainstream of commercial decision-making. By providing tax practitioners with a strategic overview of the current European VAT system, this book will enable management to achieve this. It also highlights possible future developments which every multinational will need to take into account in defining its strategy for this important market.The principles of VAT planning within Europe will have a wider application and will be relevant to other VAT/Goods & Services Taxes outside Europe. Furthermore, Chapter 10 in outlining the key issues surrounding a subtraction VAT will equip U.S. practitioners to take part in the growing debate on the desirability of introducing some form of consumption tax.
Customer Reviews:
An outstanding overview of European VAT.......2000-03-29
The first chapter provides a clear overview of the general structure and operation of a VAT system. The second chapter briefly sketches how VAT fits within the EU framework. Ogley has eschewed a detailed analysis in these chapters. Yet he has managed to provide enough information for a reader new to the VAT or the operation of the EU to follow the more complex analysis in later chapters. The explanations are simple without being simplistic.
Chapters three and four go to the nub of the European VAT and describe the structure of the tax and the general treatment of goods, services and exemptions. Ogley explains the key provisions of the VAT law using well-chosen extracts from European case law. This serves the dual purpose of clarifying the meaning of the law, and giving an insight into how the courts interpret it. The law is a living thing. It is only through understanding how and why judges reach the decisions that they do, that advisers can predict the official treatment of their own plans, should they come under the microscope.
To a reader from a new VAT jurisdiction, it is fascinating to find a comprehensive jurisprudence on terms such as consideration and the treatment of discounts, where the same concepts at home wait to be tested. The author had to be selective in his subject matter and does not explore the issues in great detail. Some items, for example promotions, are covered in greater depth than others. That is always going to be the shortcoming of an overview of this kind. The important thing is that readers' interest is piqued and they are given enough information to know what topics they wish to pursue.
Chapters five and six deal with the vexed issues of financial services and property and related supplies. They are chosen as the exemptions that present the most complex technical problems. As a result, they are of most interest to readers. The treatment of financial services explains the basic problem of taxing the value added on financial transactions, and trying to determine what that value is. It identifies the consequent compliance and other problems that make the exemption an important area for tax planning. The chapter on property and related supplies explores the five principles that underlie the EU VAT treatment and how they have been implemented through the sixth directive. A discussion of the application of anti-avoidance provisions is of particular interest.
Chapters seven and eight cover the transitional regime and the definitive system. The transitional regime was introduced on 1 January 1993 in conjunction with the abolition of border controls. It effectively maintains a destination system of taxation, except for individuals, whose purchases for private consumption are usually subject to VAT in the Member State of origin. The complex provisions provide a fascinating example of the difficulties in applying a common tax, while retaining fiscal sovereignty. The operation of the regime provides some useful analogies for the prospective taxation of international electronic commerce, particularly the introduction of an automatic collection system. Ogley does not discuss this issue, but his observations on the transitional regime, particularly the treatment of telecommunications, are remarkably relevant to it. The discussion of the Simplification Directives gives very clear examples of the problems the EU still faces with its VAT.
The chapter on the definitive system describes the effort to move towards some form of harmonisation. It notes the difficulties faced by each new proposal and sets out the current position of the European Commission. The Commission's focus seems to be on getting the institutional and administrative structures in place before trying to implement a definitive VAT system.
Chapter nine provides a refreshingly clear outline of the principles of VAT planning. The chapter does not look in detail at specific planning arrangements. It concentrates on the basic principles that any planning arrangement must take into account. The principles are illustrated with practical examples. It provides an overview that all but a current VAT specialist would find useful.
Chapter ten will be of particular interest to those concerned with the US and proposals for the reform of the US sales tax system. It discusses subtraction VAT (calculated by reference to an entity's accounts on an aggregate basis, rather than on each transaction) and US Tax Reform. Chapter eleven concludes with a brief overview of the issues of globalisation and trading blocs and unresolved problems of VAT.
This book provides an ideal introduction to the principles of VAT. It is not a book for VAT experts. It is a book for tax advisers, business executives, academics and students from outside the EU who want to get a grasp of the main VAT issues. Those who are looking for extensive detail should do so elsewhere. A major advantage of the book is Ogley's lucid style, which makes a complex subject easy to read.
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Pokemon Standees
VIZ Media , and Artists from the Pokemon animated series Manufacturer: VIZ Media LLC ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 1569314160 |
Book Description
This book-sized boxed set includes instructions and parts for 20 full-color standees. The sturdy characters and stands are designed to be punched out of the enclosed cardboard sheets and fitted together by plugging the tabs into the slots - no scissors or other equipment is required. The standees include Meowth, Charmander, Squirtle, Bulbasaur, Clefairy, four different versions of Pikachu, and 11 more.
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The 200 Best Jokes Ever Written By Joe Martin Out Of 26,000
Joe Martin Manufacturer: Neatly Chiseled features ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 0974596701 |
Book Description
Joe Martin, creator of "Mr. Boffo", "Willy 'n Ethel", "Porterfield", and "Cats With Hand" picks his 200, or so, best strips and panels.Customer Reviews:
I'm Ready for the Other 25,800.......2006-03-01
Incredible collection--I recommend it to everyone.......2004-02-05
I'm a huge Mr. Boffo fan, and its main features are Mr. Boffo comics. Joe Martin's work reminds me of the Far Side, but he's much better and much funnier. I highly recommend it.
The sections in order are:
1. The best of Mr. Boffo--In my opinion his best. Earl Boffo is in a variety of situations, from Hell, to Bumhood, to medieval times.
2. The best of Willy 'n Ethel--Willy is unemployed, and jokes about his laziness
3. The best of Cats with Hands--Shows a world dominated by cats, with cats in situations like executive meetings
4. The best of Porterfield--Porterfield is a lazy employee who keeps getting fired from his job.
5. Mr. Boffo comics that were pulled because of how "sick, tasteless, and perverted" they are.
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Marilyn Monroe . . . an Appreciation
Eve Arnold Manufacturer: Alfred A. Knopf ProductGroup: Book Binding: Hardcover ASIN: 5550292734 |
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Marilyn Monroe, An Appreciation
Eve Arnold Manufacturer: Knopf ProductGroup: Book Binding: Hardcover ASIN: B000OLRN4G |
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Marilyn Monroe: An Appreciation
Marilyn] Arnold, Eve [Monroe Manufacturer: Alfred a Knopf Inc ProductGroup: Book Binding: Hardcover ASIN: B000N3LQCU |
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Something for Nothing: Luck in America
Jackson Lears Manufacturer: Penguin (Non-Classics) ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 0142003875 Release Date: 2004-07-27 |
Book Description
Jackson Lears has won accolades for his skill in identifying the rich and unexpected layers of meaning beneath the familiar and mundane in our lives. Now, he challenges the conventional wisdom that the Protestant ethic of perseverance, industry, and disciplined achievement is what made America great. Turning to the deep, seldom acknowledged reverence for luck that runs through our entire history from colonial times to the early twenty-first century, Lears traces how luck, chance, and gambling have shaped and, at times, defined our national character.Download Description
"An award-winning historian offers a provocative alternative history of America that traces how luck, chance, and gambling have shaped, indeed defined, our national character Hailed by The New York Review of Books as ""one of cultural history's masters of linking popular moods and ideas with arts, philosophies, industries, and commodities,"" prizewinning historian Jackson Lears has now written the most important, most wide-ranging, and most original book of his career. In Something for Nothing, Lears documents how America's culture of control is inextricably entwined with its culture of chance. Conventional wisdom has it that the Protestant ethic of hard work and self-control is what made America great, but a deep, seldom acknowledged reverence for luck runs through our history as well. Americans have embraced the seductive whims of chance, from African fortune-telling to Puritan folk superstitions right up to the current resurgence of casinos and lotteries. Drawing on a vast body of research, Lears ranges through the entire sweep of American history as he uncovers the hidden influence of risk taking, conjuring, soothsaying, and sheer dumb luck on our culture, politics, social lives, and economy. Written with impressive clarity and authority, Something for Nothing will be compared to Louis Menand's bestselling The Metaphysical Club and Ann Douglas's Terrible Honesty: Mongrel Manhattan in the 1920s. This is cultural history at its best-challenging, eye opening, deeply learned, and as surprising as it is illuminating."Customer Reviews:
The analysis of luck.......2006-08-05
Good, But Dense, Scholarship.......2006-03-02
Truly fascinating but a bit of a slog.......2004-09-05
Something Special.......2003-05-22
Gambling for Grace.......2003-02-21
Lears' book is based on a contrast between a "Culture of Chance" and a "Culture of Control." Naturally, the growth of science has helped to vastly strengthen the latter against the former. But it is not that simple. There is a clash between differing Christian, indeed Protestant, views of grace. Is grace granted unconditionally, freely, like the winner of a game of chance? Or is it a matter of Divine Providence which, if not saying salvation is earned by merit, does strongly state that the hard working self made man either will get success or deserves the success he gets. Lears discusses this in a nuanced and subtle reading of the theologian Paul Tillich. One the one hand he was promiscuous and power-hungry ("not an attractive combination, in a theologian or anyone else") and his view of grace could be fashionable, dangerously naive and convenient. But there was something important, that recognized the link between grace and chance. "...Tillich had recaptured a key element in the religion of Jesus..."
It is at this point that one must demur. As a Jew, and as a critical historian I must object to any view that attributes to Jesus the ideas of grace that were developed by Paul, Augustine, Luther, Calvin or by American theologians. If there is one constant flaw of American Protestantism, both liberal and conservative, whether evangelically Orthodox or Mormon/Jehovah's Witness heterodox, it is to attribute to first century Palestine beliefs which could only have developed in the United States. Although more sophisticated than most, Lears (and the late Christopher Lasch) fall to this temptation. Another problem is that Lears does not discuss the flip side of grace. Damnation can also be awarded freely, and with no right of appeal. And if most Protestants believe they will be saved, for much of the first few centuries of Protestantism its theologians assumed most of their fellow Christians were doomed, while the non-Christian majority of humanity did not have a chance. To the extent that American Protestants no longer believe this, it is not simply the result of glib positivism, complacent pro-capitalism or sinister and sentimental "therapeutic" motifs.
"Something" is also weaker than "Fables" because it is often repetitive and less coherent. Nevertheless there is much of value for the reader here. He discusses the culture of chance in America and its roots among Europeans, Africans, and Indian Americans (rather tellingly, there was a "virtually complete absence" of cheating among the last group). Although gambling is often addictive and harmful, and clearly an unjust way of raising revenues, the culture of control's critique is often moralistic, and fatally unimaginative. There is much discussion of the social pretensions of gamblers, and their tendency to cheat. Particularly interesting is how the culture of control slowly increased its influence in the 19th century, while at the same time euphemizing or ignoring those trends in science which undermined it. Chance could be tamed by the scientific study of probability, and later public opinion poll surveys and Tayloristic management. Darwinism's undermining of conscious design and teleology could be ignored. But ultimately anthropologists developed more sophisticated understandings of what people had long dismissed as "superstition." The crude positivist certainties were undermined as non-Euclidean mathematics and quantum physics arose.
The best chapter is the penultimate one, "The Persistent Allure of Accident," in which Lears notes the recovery of chance in modernist literature like Joyce and Proust. We see the influence of Chance in Cubism, Dadaism, and Surrealism. And we see Chance's sway in Abstract Expressionism, the Beats and John Cage. But this allure has its own weaknesses. Lears points out that the risk-taking persona could degenerate into a pose. In particularly nuanced readings Lears points out that the Beats could collapse into misogyny and solipism, and Cage's work could contribute to postmodernist triviality. But there was another, more fruitful side in both Cage and the Beats, a theme best represented in Robert Motherwell's desire not to be the slave of chance, but its partner. If chance and grace are not to by synonoms for solipsism, that we have to remember "to recognize the role of other people in the creation of grace." Now that is a gamble we all have to take.
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Always Be Closing.(Every Man a Speculator: A History of Wall Street in American Life)(Enron: The Smartest Guys in the Room)(Something for Nothing: Luck ... review) : An article from: Labour/Le Travail
Alex Lichtenstein Manufacturer: Canadian Committee on Labour History ProductGroup: Book Binding: Digital ASIN: B000FTBSCA Release Date: 2006-05-22 |
Book Description
This digital document is an article from Labour/Le Travail, published by Canadian Committee on Labour History on March 22, 2006. The length of the article is 3324 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
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Something for Nothing: Luck in America
Jackson Lears Manufacturer: Penguin (Non-Classics) ProductGroup: Book Binding: Paperback ASIN: B000OJ9OHC |
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The Writings of Florence Scovel Shinn: The Game of Life and How to Play It, Your Word Is Your Wand,the Secret Door to Success, the Power of the Spok
Florence Scovel Shinn Manufacturer: DeVorss & Company ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 0875166105 |
Customer Reviews:
prosperity consciousness from another source.......2007-08-05
Changed my entire approach to living. . ........2007-07-06
Brilliant!.......2007-06-13
My Favorite Book of All Time!.......2007-06-09
before the secret.......2007-05-17
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Word games for play and power
Joseph Twadell Shipley Manufacturer: Prentice-Hall ProductGroup: Book Binding: Unknown Binding ASIN: B0006AXT84 |
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Macromedia Captivate: The Definitive Guide (Wordware Applications Library)
Brenda Huettner Manufacturer: Wordware Publishing, Inc. ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 1556224222 |
Book Description
The step-by-step instructions make it easy to create, edit, and distribute your Flash files. Each chapter includes sample screen shots as well as tips for making your work more efficient and avoiding common pitfalls.Customer Reviews:
Definitive? Nahhh Don't think so. .......2006-11-22
Helpful for Beginners.......2006-09-20
Review on quality and speed of delivery.......2006-08-25
Captivate Guide is 'captivating.......2006-02-28
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