The ins and outs of charitable giving law--made easy!

Written by renowned author Bruce R. Hopkins, "Charitable Giving Law Made Easy" is a must-read guide for accountants, consultants, investors, nonprofit executives, and fundraising professionals--anyone needing to know the essentials of the laws involving charitable giving.

This authoritative guide presents in-depth discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, special property rules, and planned giving. It also includes crucial information on deduction reduction rules, the twice-basis deductions, uses of life insurance, and international charitable giving.

Designed to get you quickly up to speed, you will discover: How to handle the complex legal issues involved when individuals give money or property to charitable organizations Invaluable information on unique charitable gift situations Advice on how to navigate valuation, disclosure, reporting, and other regulatory issues The many new laws and law provisions just enacted by Congress

Packed with practical tips and hard-to-find advice, "Charitable Giving Law Made Easy" sheds light on complex legal issues concerning charitable giving with plain-language explanations of laws and regulations for non-legal professionals.

In The New Income Tax Scandal, tax historian John C. Garrison contends that if the income tax were applied according to the actual intent of the 16th Constitutional (or Income Tax) Amendment, living expenses such as food, shelter and health care, necessary to keep workers fit to produce income, would be as tax deductible as the costs of doing business. Gleaned from 20 years of historical research and tax reform activism, this book reveals new shocking and scandalous findings about our income tax system. Inside these pages, you'll discover: *How Congress illegally converted the income tax from an excise tax to a direct tax *How through this misdeed, Congress has swindled workers out of millions and tramples on their political freedoms *How the intent of the 16th Amendment, which included the income tax as a tax on the rich, was later betrayed by Congress to include all the workers *How legal precedents showing a worker's labor to be income-producing property are suppressed by federal judges to prevent the deduction of living expenses *How federal courts act outside the law and judges lie and break the rules to cover up income tax corruption *A proposed new tax system for resolving the current inequities As preparation for public discourse, The New Income Tax Scandal provides vital knowledge of what is at stake as our government considers tax reform.

According to the doctrine of odious debt, loans which are knowingly provided to subjugate or defraud the population of a debtor state are not legally binding against that state under international law. Breaking with widespread scepticism, this groundbreaking book reaffirms the original doctrine through a meticulous and definitive examination of state practice and legal history. It restates the doctrine by introducing a new classification of odious debts and defines 'odiousness' by reference to the current, much more determinate and litigated framework of existing public international law. Acknowledging that much of sovereign debt is now governed by the private law of New York and England, Jeff King explores how 'odious debts' in international law should also be regarded as contrary to public policy in private law. This book is essential reading for practising lawyers, scholars, and development and human rights workers.

In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.

Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes international taxation as a decentralized market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralized competitive structure, Dagan argues that curtailing competition through centralization is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analyzing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.

This book analyses the impact of European tax and benefit systems on incentives to create and take up jobs. European policymakers face tough choices as reforms to these systems are costly and recognising and understanding the complex trade-offs involved - a pre-condition to pushing the reform process forward - is the aim of this volume. The authors, experts in public and welfare economics, investigate the problems involved in re-designing tax and benefit systems in Europe, the cross-country spillovers of 'bad' domestic policies and the peer pressure from closer policy co-operation in EMU. They examine reforms in tax and welfare systems and suggest ways in which to improve their efficiency without undermining the equitable foundations of the European social model. While aiming at a high degree of generality, the analyses are rooted firmly in the experience of European countries and the conclusions are therefore all the more relevant and of interest to policymakers in Europe, as well as the rest of the world. The blend of theoretical and institutional analysis, policy suggestions and case studies of relevant European success stories will ensure this book appeals to policymakers and scholars of welfare, European and labour studies.

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In Fixing U.S. International Taxation, Daniel N. Shaviro explains why neither of these solutions addresses the fundamental problem at hand, and he proposes a new reformulation of the existing framework from first principles. He shows that existing international tax policy frameworks are misguided insofar as they treat "double taxation" and "double non-taxation" as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis. Drawing on tools that are familiar from public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but might point the way to substantially improving the prevailing rules, both in the U.S. and around the world.

'The latest novelties in the area of tax information exchange and its historical development are comprehensively described in this book. The second edition now covers the impact of the OECD BEPS project on the exchange of tax information and identifies tensions between data protection regulations, such as the EU-GDPR, and increasing automatic exchange of information. Academics, practitioners and policy makers are well-advised to read this book.' - Michael Lang, Vienna University of Economics and Business, Austria In this updated second edition, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information in tax matters on an international level. This book addresses the latest developments in the movement towards increased global transparency in tax matters and highlights how various international models interact. Key features of the second edition include: Analysis of the OECD common reporting standard of automatic exchange of information Definition of the various rights, substantial and procedural, that can be used during different phases of information exchange Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model Examination of the impact of the OECD Base Erosion and Profit Shifting (BEPS) Program. Lawyers and tax specialists looking to further their knowledge will find this book to be an invaluable reference. Professionals in banking and finance will find this to be an informative read. Students and academics in law, tax and economics will appreciate the clear overview and find many useful insights.

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC's enforcement action in recent tax ruling cases, in the area of State aid, respects the rule of law. Liza Lovdahl Gormsen explores whether the EC's recent rulings in relation to Member States' advanced pricing arrangements reflect a genuine problem of illegal State aid or whether the EC is attempting to use State aid rules to harmonise national tax systems. The author examines this issue through relevant case law, comparing the EC's actions with OECD guidance and US practices, assessing what is legitimate in terms of the EC's actions and competences. Through the lens of State aid and tax rulings, the author addresses the wider constitutional question of how to reconcile national interests with the move towards European harmonisation; does the answer lie in more integration, or less? This book will be of great interest to academics researching the relationship between the EC and Member States in regards to taxation, State aid and authority over direct taxation. Practising lawyers working in the field of State aid and tax will also find this to be a useful resource as it clearly outlines relevant case law and interprets the resulting decisions.

This text is volume IV of a five-volume reference work that surveys the entire literature on law and economics. The entries consist of two elements: a review of the literature by an authority in the field and a bibliography which covers most of the published material in the particular area.

Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes international taxation as a decentralized market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralized competitive structure, Dagan argues that curtailing competition through centralization is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analyzing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.

The financial environment in Europe is changing rapidly. Increasing integration in the EC is creating a new set of challenges and opportunities for the European business community. "Financial Management in the New Europe" is a guide to financial management under adopted and proposed EC initiatives. Topics covered include a survey of EC measures concerning corporate finance; investment patterns and decisions in a single European market; European financial institutions and markets; capital structure decisions; stockholder relations, investor information and dividend policy; volatilities and exposures in markets for stocks, bonds and foreign exchange; mergers and acquisitions; and tax laws, tax treaties and tax management. The many references to official community sources should make this book a valuable resource for practising financial managers and MBA students.

Save BIGGER THAN EVER with this fully updated edition of the classic tax-saving guide! Tax whiz Jeff Schnepper has been helping ordinary taxpayers dramatically lower their tax bills for decades. Now, Schnepper brings his classic guide up to date for the coming tax season. Presented in language anyone can understand, How to Pay Zero Taxes 2020-2021 delivers everything you need to take full advantage of the newest tax laws-and pay the IRS less than ever before. Schnepper uncovers hundreds of sanctioned deductions, shelters, credits, and exemptions and provides invaluable tax tips you'll only find here. You'll learn how to navigate the tax code like a pro and save the maximum legal amounts on: * Capital gains and dividends * IRA and retirement plans * Converting personal expenses into deductible business expenses * Charitable deductions * Child care and elder care * Moving and job-hunting expenses * Mortgages and points * Investment expenses Every April, thousands of people around the country pay far more than they have to. Don't give the IRA one dollar more than the law requires. Use How to Pay Zero Taxes 2020-2021 to keep more of your hard-earned money in your own pocket.

Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Avila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law and common law countries alike. Normative sources are increasingly diverse in origin (national, international, community) and multiple in nature (legal, contractual, jurisprudential). They change constantly, and present increasingly frequent problems of ambiguity and vagueness that significantly hinder their comprehension. This state of affairs, which to a greater or lesser extent is true of any legal order, justifies a return to the subject of legal certainty. In this book, essential questions are answered such as: Legal certainty in what sense? Certainty of what, for whom, in whose vision and by whom? When, to what extent, and to what end? "(...) it is probably the most comprehensive and systematic study ever produced on this subject using the analytical method." (Riccardo Guastini, Professor of Jurisprudence, University of Genoa, Italy)

The book addresses the truly interdisciplinary and highly controversial subject of international financial regulation and supervision, which has been at the center of academic, political, and public attention since the start of the current economic and financial crisis. Drawing on international financial regulatory and supervisory experience and in line with the European Monetary Union's gradual transformation into a Genuine Economic and Monetary Union, it proposes the transformation of the European financial supervisory framework into a hybrid twin-peaks model to create the previously missing necessary legal foundation for the adoption of the so-called Group Support Regime (GSR). The latter is a relatively simple and transparent capital management tool for (re)insurance groups operating in a parent-subsidiary structure proposed by the European Commission under the new Solvency II insurance supervisory framework, which despite lengthy consideration was eventually rejected by Member States.

This book covers organized crime groups, empirical studies of organized crime, criminal finances and money laundering, and crime prevention, gathering some of the most authoritative and well-known scholars in the field. The contributions to this book are new chapters written in honor of Professor Dick Hobbs, on the occasion of his retirement. They reflect his powerful influence on the study of organized crime, offering a novel perspective that located organized crime in its socio-economic context, studied through prolonged ethnographic engagement. Professor Hobbs has influenced a generation of criminology researchers engaged in studying organized crime groups, and this work provides a both a look back and this influence and directions for future research. It will be of interest to researchers in criminology and criminal justice, particularly with a focus on organized crime and financial crime, as well as those interested in corruption, crime prevention, and applications of ethnographic methods.

This book is about one of the most controversial dilemmas of contract law: whether or not the unexpected change of circumstances due to the effects of financial crises may under certain conditions be taken into account. Growing interconnectedness of global economies facilitates the spread of the effects of the financial crises. Financial crises cause severe difficulties for persons to fulfill their contractual obligations. During the financial crises, performance of contractual obligations may become excessively onerous or may cause an excessive loss for one of the contracting parties and consequently destroy the contractual equilibrium and legitimate the governmental interventions. Uncomfortable economic climate leads to one of the most controversial dilemmas of the contract law: whether the binding force of the contract is absolute or not. In other words, unstable economic circumstances impose the need to devote special attention to review and perhaps to narrow the binding nature of a contract. Principle of good faith and fair dealing motivate a variety of theoretical bases in order to overcome the legal consequences of financial crises. In this book, all these theoretical bases are analyzed with special focus on the available remedies, namely renegotiation, rescission or revision and the circumstances which enables the revocation of these remedies. The book collects the 19 national reports and the general report originally presented in the session regarding the Effects of Financial Crises on the Binding Force of Contracts: Renegotiation, Rescission or Revision during the XIXth congress of the International Academy of Comparative Law, held in Vienna, July 2014.

This book examines good faith in non-marine insurance and takaful (Islamic insurance) contracts in Malaysia, and proposes holistic law reform of the same. The first two-thirds of the book comprise an extensive comparative legal analysis of the issues between Malaysia, Australia and the United Kingdom, with the final third dedicated to a socio-economic analysis of law reform and suggestions for law reform particularly suited to Malaysia. The book evaluates whether the duty of utmost good faith (the cornerstone of insurance and takaful contracts) is effectively regulated and, in turn, observed by insurers (and takaful operators) and insureds alike in Malaysia. The adequacy of the Insurance Act 1996 (Malaysia), the Takaful Act 1984 (Malaysia), the Financial Services Act 2013 (Malaysia) and the Islamic Financial Services Act 2013 (Malaysia) is evaluated, along with the supporting infrastructure and oversight measures introduced by the Malaysian government. In doing so, The book examines the duty of utmost good faith from both a doctrinal and a social science perspective, in order to propose suitable legal reform.

According to the doctrine of odious debt, loans which are knowingly provided to subjugate or defraud the population of a debtor state are not legally binding against that state under international law. Breaking with widespread scepticism, this groundbreaking book reaffirms the original doctrine through a meticulous and definitive examination of state practice and legal history. It restates the doctrine by introducing a new classification of odious debts and defines 'odiousness' by reference to the current, much more determinate and litigated framework of existing public international law. Acknowledging that much of sovereign debt is now governed by the private law of New York and England, Jeff King explores how 'odious debts' in international law should also be regarded as contrary to public policy in private law. This book is essential reading for practising lawyers, scholars, and development and human rights workers.

Dieses Buch beschaftigt sich mit Insolvenzfallen, bei denen die Insolvenzmasse zu einem Zeitpunkt der Verfahrensabwicklung allenfalls die Kosten des Insolvenzverfahrens deckt. Diese Lage tritt vielfach auf und gehoert zu den Standardproblemen, mit denen sich Insolvenzverwalter und Berater auseinandersetzen mussen. Rechtsdogmatische Stimmigkeit und Praxisorientierung verbinden sich bei den vorgeschlagenen Loesungen. Bei Eintritt der Massearmut - der Massebedurftigkeit gem. 207 InsO oder der Masseunzulanglichkeit nach den 208 ff. InsO - hat die hoechstrichterliche Rechtsprechung das Verfahren von einer Notabwicklung hin zu einer besonderen Form der Insolvenzverwaltung mit dem Ziel entwickelt, dem Insolvenzverwalter eine optimale Verwertung der Masse zu ermoeglichen und dabei seine Haftungsrisiken zu verringern. Dabei stehen die Risiken im Vordergrund, die bei einer Fortfuhrung des insolvenzschuldnerischen Betriebes auftreten. Besonderes Augenmerk wird auf die Moeglichkeiten einer Verfahrensgestaltung durch Insolvenzplane nach 210a InsO gelegt. Die Massebedurftigkeit (Massearmut i.e.S.) gem. 207 InsO wird in ihren Voraussetzungen und Rechtsfolgen fur die Abwicklung des Verfahrens eingehend dargestellt und dabei insbesondere die Handlungsmoeglichkeiten des Insolvenzverwalters beleuchtet. Der Schwerpunkt der Darstellung liegt bei der Behandlung der Masseunzulanglichkeit gem. 208 ff. InsO. Aus den dabei behandelten Fragen sind hervorzuheben: Voraussetzungen der Anzeige der Masseunzulanglichkeit; Ermessen des Insolvenzverwalters bei der Wahl des Zeitpunktes der Anzeige Prozessuale Wirkungen der Anzeige auf die Rechtsdurchsetzung der Masseglaubiger Probleme einer zweiten Masseunzulanglichkeit und deren Auswirkung auf die Rechtsstellung der Neumasseglaubiger Verjahrung von Masseforderung nach Wiederherstellung der Massesuffizienz Insolvenzplane bei Masseunzulanglichkeit Fragen der Haftung des Insolvenzverwalters: Verhaltnis der Haftungstatbestande der 60 und 61 InsO

Critical Issues in Environmental Taxation provides valuable insights and analysis for legislators, policy makers and academics addressing the challenges of pursuing and achieving environmental goals through taxation policy. It contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars representing various jurisdictions worldwide. Their aim is to ensure that by discussing and sharing environmental taxation issues that exist around the world, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. The articles published in this work are based on presentations at the Third Annual Global Conference on Environmental Taxation held in April 2002 in Woodstock, Vermont U.S.A.

This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies.This enriching and detailed book will appeal to policy makers in government, as well as to professors in environmental law, environmental economics and environmental sustainability programmes. Students in these fields will also find much to benefit them in this book. Contributors include: M. Boehm, B. Butcher, J.F. Colares, J. Cottrell, E. de Lemos Pinto Aydos, T. Falcao, S. Gao, C. Ge, M. Horne, Y. Ito, T. Kawakatsu, M. Krahe, L. Kreiser, Q. Liu, C. Qin, Y. Ren, E. Rhodes, S. Rudolph, R. Smale, H. Sprohge, R. Tavallali, J. Wang, J. Ward

This volume includes31 constitutions, constitutional drafts and amendments illustrating the checkered political history of Spain in the first half of the 19th century. It begins with the "Estatuto de Bayona" (Bayonne Statute) imposed by the French in 1808 and continues with the"Constitucion politica de la Monarquia Espanola" (Political Constitution of the Spanish Monarchy), the first independent constitution of Spain, which was drawn up in Cadiz in 1812. Subsequently, it also includes the "Constitucion de la Monarquia Espanola" (Constitution of the Spanish Monarchy) of 1845.Nine constitutional documents from Portugal between 1808 and 1838 round off the Constitutional Documents of Portugal and Spain 1808 1845."