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Most popular at the top

  • Addressing Base Erosion and Profit Shiftingby OECD Publishing

    Organisation for Economic Co-operation and Development 2013; US$ 33.00

    Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit... more...

  • Taxing Wages 2013by OECD Publishing

    OECD Publishing 2013; US$ 224.00

    Taxing Wages provides unique information on the taxes paid on wages in OECD countries.   It covers personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers and cash benefits paid by in-work families.   The purpose is to illustrate how these taxes... more...

  • Tax Administration 2013by OECD Publishing

    OECD Publishing 2013; US$ 119.00

    This  is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world’s major revenue bodies. This edition updates performance-related and descriptive material contained in prior editions with new data and supplements this with new features including coverage... more...

  • FairTax: The Truthby Neal Boortz; John Linder

    HarperCollins 2009; Not Available

    In 2005, firebrand radio talk show host Neal Boortz and Georgia congressman John Linder created The FairTax Book , presenting the American public with a bold new plan designed to eliminate federal taxes and the IRS, jump-start the U.S. economy, bring back lost industries and jobs, and recapture billions of untaxed dollars hoarded by criminal and... more...

  • A Comprehensive Tax History of Nigeriaby Nigeria Federal Inland Revenue Service

    Safari Books Ltd. 2012; US$ 49.95

    This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments,... more...

  • Co-operative Complianceby OECD Publishing

    OECD Publishing 2013; US$ 33.00

    This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences... more...

  • Steueroptimierte Gestaltungen in Restrukturierung, Sanierung und Insolvenzby Rechtsanwälte und CMS Hasche Sigle Steuerberater

    Schäffer-Poeschel Verlag für Wirtschaft Steuern Recht GmbH 2013; US$ 115.66

    Unternehmen wieder in die Erfolgsspur bringen. Für dieses Ziel werden Restrukturierungs- oder Sanierungsmaßnahmen ergriffen. Das gilt auch in Unternehmen, die sich bereits in einem Insolvenzverfahren befinden. In allen diesen Fällen ist es erforderlich, steuerliche Zusatzbelastungen und steuerliche Risiken zu minimieren, um die wirtschaftlichen Zielsetzungen... more...

  • Besteuerung der Gesellschaftenby Uwe Grobshäuser; Walter Maier; Dieter Kies

    Schäffer-Poeschel Verlag für Wirtschaft Steuern Recht GmbH 2011; US$ 693.72

    Alle wichtigen Grundlagen systematisch erklärt. Anhand von detaillierten Beispielen und Übersichten vermittelt der Band einen fundierten Einblick in das Gesellschafts-, Bilanz- und Steuerrecht von Personen- und Kapitalgesellschaften. Ausführlich werden auch die Mischformen (GmbH & Co. KG und Betriebsaufspaltung) dargestellt. Die 3. Auflage beinhaltet... more...

  • Einbringungsgeborene Anteile nach Inkrafttreten des SEStEGby Inke Knepel

    Verlag Dr. Otto Schmidt 2011; US$ 98.00

    Einbringungsgeborene Anteile nach Inkrafttreten des SEStEG more...

  • Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews: Australia 2013: Combinedby OECD Publishing

    OECD Publishing 2013; US$ 50.00

    This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate... more...