Between 1793 and 1853 Columbia underwent a transition from being the Spanish viceroyalty New Granada to the Gran Columbia of liberator president SimA3n BolA-var, and on to become one of the most liberal republics in the contemporary world. The Constitutional Documents of Colombia and Panama 1793a "1853 presents the first declaration of human rights in Spanish from the year 1793, along with the first constitutional charter of Ibero-America (that of the Free State of Socorro from 1810), as well as the previously little-known early constitutions of the Antioquia Republic from 1811.

You are paying much more in tax than you think you are What Everyone Needs to Know About Tax takes an entertaining and informative look at the UK tax system in all its glory to show you just how much you pay, how the money is collected and how it affects ordinary people every day. Giving context to recent controversies including the Panama Papers, tax avoidance by multinationals, Brexit and more, this book provides a straightforward explanation of tax and the policy behind it for non-specialists no accounting or legal knowledge is required. The system's underlying logic is illustrated through three 'golden rules' that explain many of the UK tax regime's oddities, and the discussion focuses on the way things are rather than utopian ideas about how they might be. Case studies show how the VAT on a plumber's bill all adds up; why fraudsters made a movie to throw HMRC off their scent; how a wealthy couple can pay so little tax on a six-figure income; and the way tracing the money you paid for your iPad sheds light why the EU is demanding Apple pay billions extra in tax. Ever the political battlefield, tax is too important for you to rely on media hype for information. It affects everyone, every day, and it pays for voters and taxpayers to know more. This book leaves aside technical detail and the arcana of the tax code to give you a real-world look at how tax works. * Learn about the many ways that the tax system separates us from our money * Discover how Brexit could change the way we pay taxes * Understand how changing tax policy affects people's everyday lives * See through the rhetoric surrounding controversies in the media With tax, we have to admit that there are no easy answers. No one enjoys paying them, but without them, the Government would shut down. Seeing through politicians' cant and superficial press coverage is critical for your ability to make the decisions that benefit you; What Everyone Needs to Know About Tax gives you the background and foundational knowledge you need to be a well-informed taxpayer.

The discipline of offshore financial law has developed substantially since the first edition of this book was published. The second edition updates the reader with developments in case law and legislation and also covers a more extensive range of offshore jurisdictions including new coverage of Switzerland, Dubai, Hong Kong, Alaska, Nevada, Singapore, and Liechtenstein. For ease of reference the new edition includes an introductory chapter which gives a summary of the legislative infrastructure in the various jurisdictions. This provides a quick guide to where to find answers on offshore financial law matters. Recognizing the importance of Islamic finance there is now a chapter on the Shari'a Trust in offshore financial law. Other new chapters focus on US 'Offshore' Trusts such as the Nevada and Alaska Trusts and the Foundation trust, a vehicle used in civil jurisdictions. Considering the impact of the G20 and more recent OECD discussions on confidentiality, disclosure, and tax issues, this new edition brings the reader up to date with the changing regulatory landscape concerning the offshore sector. All practitioners and scholars interested in offshore financial law will find this text to be an essential reference source on the law and practice in this sector.

Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics. Written by distinguished environmental taxation scholars from around the world, the emphasis of this book is on finding solutions to environmental problems which merit serious consideration by policy makers as well as academics in environmental law and other academic disciplines. Contributors include: H. Ashiabor, K. Bachus, B. Butcher, J. Cao, J. Cottrell, S. Gao, C. Ge, T.T. Le Nguyen, X. Liu, F. Long, Y. Lu, A. Mortimore, R. Nel, T.H.Y. Nguyen, G. Nienaber, K. Ogisu, P. Pearce, Y. Ren, M. Sacccasan, T. Shishime, S. Suk, G. Sun, S.L. Tan, D.J. Thampapillai, J. Wang, W. Wang

An excellent balance of practice and theory, without non-essential details, makes this the first-choice student text for UK tax. --Professor John Hasseldine, University of Nottingham. This is one of those rare cases where 'less is more' in a tax text. I would recommend this text over its rivals in the market for its brevity, clarity, coverage and practicality. --John Boggis, Tax Practitioner. Tax is a subject that is difficult to successfully encapsulate in a student text. However, Andy Lymer and Lynne Oats have produced not only a comprehensive, accessible and accurate book, but also one with an apporpriate blend of approaches and materials. --Professor Rebecca Boden, University Wales Institute, Cardiff

This comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of Income tax, Corporation tax, Capital gains tax, Inheritance tax and VAT. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. The book is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2010 Finance Acts that relate to the tax year 2010/11. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes, new rates of CGT and VAT.

For over 30 years this textbook has been the leader in its field. Now updated annually, the 2009/2010 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK.

Steuervermeidungsstrategien globaler Internet-Konzerne sind Gegenstand kontroverser politischer Debatten und stellen Deutschland und die Europaische Union vor beachtliche Herausforderungen. Globale Internet-Konzerne zahlen trotz ihrer hohen Umsatze vergleichsweise geringe Ertragsteuern, weil die geltenden steuer- und abkommensrechtlichen Vorgaben nicht auf grenzuberschreitende digitale Geschaftsmodelle zugeschnitten sind. Die vorliegende Publikation befasst sich mit den Besteuerungsdefiziten der Digitalen Wirtschaft. Die Autorin setzt sich kritisch mit ausgewahlten Reformvorschlagen auseinander, die durch die OECD, die Kommission und den deutschen Gesetzgeber in der jungeren Vergangenheit entwickelt und diskutiert wurden, darunter insbesondere mit dem Konzept der virtuellen Betriebsstatte.

The recession and the change of government have seen many changes in the British tax system which affect small businesses. Fully updated for the 2013 tax year and beyond, this trusted and bestselling guide will help you steer your small business through the bureucratic hoops. Tax matters for small businesses, because they must pay it correctly in order to stay legal, and they must pay it efficiently in order to stay competitive. This book, written by a chartered accountant who has helped small businesses for twenty years, helps you to do both.