Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 and 14A are the Articles which substantially regulate the taxation of off-shore or non-resident companies. It should be noted however, that all the other articles of the law together with additional legislation, e.g. Guaranty Law of 1969, (exept when specifically excluded) are likewise applicable to off-shore com panies. Thus, rules on allowable and allocable deductions, loss carry forward, assessment and collection are identical for both off-shore and on-shore companies. It is a tribute to the legislators who drafted and enacted the present law and the officials who execute it that two totally divergent taxation regimes work in acceptable harmony. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906."

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 Value added tax. This edition has been updated for all those provisions of the 2009 Finance Act that relate to the tax year 2009/10. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.

Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe. This title is also available as Open Access.

This report shows why Southeast Asian countries need to consider fresh taxation policies after many struggled to finance massive public expenditure programs to combat COVID-19. The second in a four-part series, it considers the impact of the pandemic on countries including Cambodia and Thailand to lay out steps policymakers can take to create healthier fiscal spaces. It illustrates the challenges around informality, collection, and progressivity, and details quick-fix measures designed to increase revenues. It emphasizes how preventing fraud, taxing wealth, and introducing environmental levies can help reduce poverty, tackle inequality, and contribute toward more sustainable growth.

This edition provides analysis of tax systems and their administration in 38 economies across the region as a resource for revenue bodies seeking to boost fiscal capacity weakened by the pandemic. Topics covered include features of an effective tax reform strategy, the use of innovative technologies, taxing the digital economy, and international cooperation to help crack down on tax loopholes. The publication enables revenue bodies to benchmark their administration against similar economies in the region to help improve performance. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 15 years. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.

This annual text aims to provide students and professionals with a comprehensive knowledge of income tax, corporation tax, taxation of chargeable gains, inheritance tax and value added tax.

Tom Copeland is the nation's leading expert on the business of family child care. As tax season approaches each year, thousands of family child care providers save time and money using the Tax Workbook and Organizers. The most comprehensive resource available, this book contains up-to-date guidance so family child care providers can accurately complete their own tax returns and take advantage of all the business deductions they are entitled to claim. With closures and other challenges associated with COVID-19, preparing your taxes for 2020 may be more complicated than ever. Tom attends IRS seminars so you don't have to! The Family Child Care 2020 Tax Workbook and Organizer contains information on: How to report stimulus checks How to report unemployment benefits How to treat SBA loan programs: Paycheck Protection Program and Economic Injury Disaster Loans What's deductible because of COVID-19

This annual text aims to provide students and professionals with a comprehensive knowledge of income tax, corporation tax, taxation of chargeable gains, inheritance tax and value added tax.

Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous expenditure decisions. This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions - OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. Introductory chapters highlight the diversity in the application of land and property taxes among the countries. Major policy alternatives with respect to taxing land and property are discussed, including the choice of tax base, exemptions, methods of determining the tax base, tax rates, differential treatment of different classes of property (such as farms, residences, commercial properties), and the process of tax administration. Other taxes levied on land, such as land transfer taxes, development charges and unearned increment taxes, are also reviewed, as is recent experience with property tax reform in a number of countries. This major reference work will provide a valuable resource and necessary addition to the libraries of government officials, municipal associations, property assessors, international agencies, teachers and students of public finance.

Although the future extent and effects of global climate change remain uncertain, the expected damages are not zero, and risks of serious environmental and macroeconomic consequences rise with increasing atmospheric greenhouse gas concentrations. Despite the uncertainties, reducing emissions now makes sense, and a carbon tax is the simplest, most effective, and least costly way to do this. At the same time, a carbon tax would provide substantial new revenues which may be badly needed, given historically high debt-to-GDP levels, pressures on social security and medical budgets, and calls to reform taxes on personal and corporate income. This book is about the practicalities of introducing a carbon tax, set against the broader fiscal context. It consists of thirteen chapters, written by leading experts, covering the full range of issues policymakers would need to understand, such as the revenue potential of a carbon tax, how the tax can be administered, the advantages of carbon taxes over other mitigation instruments and the environmental and macroeconomic impacts of the tax. A carbon tax can work in the United States. This volume shows how, by laying out sound design principles, opportunities for broader policy reforms, and feasible solutions to specific implementation challenges.

Das Werk liefert eine rechtliche und institutionenokonomische Analyse der Staatsverschuldung im Besonderen und der Finanzwirtschaft im parlamentarisch-demokratischen Bundesstaat im Allgemeinen. Angezeigt werden die Grenzen der Staatsverschuldung sowie die Moglichkeit einer institutionellen Bewaltigung eines eventuellen Finanznotstands (Ausnahmesituation) bei Bund und Landern.
Die Arbeit wendet sich an interdisziplinar interessierte Wissenschaftler die sich fur die institutionenokonomischen Probleme der foderalen Finanzwirtschaft interessieren. Der Text versteht sich als ein neostaatswissenschaftliches Pioniervorhaben, um Staatsrecht und politische Okonomie wieder zusammenzufuhren."