Bibliographies thématiques / Liable to tax

Littérature scientifique sur le sujet « Liable to tax »

Auteur : Grafiati
Publié le 13 avril 2024

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Articles de revues sur le sujet "Liable to tax"

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Douma, Sjoerd. « Non-discriminatory Tax Obstacles ». EC Tax Review 21, Issue 2 (1 avril 2012) : 67–83. http://dx.doi.org/10.54648/ecta2012008.

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In Case C-76/90 Säger, the European Court of Justice (ECJ) held that the EU free movement provisions require not only the elimination of all discrimination on grounds of nationality but also the abolition of any restriction, when it is liable to prohibit or otherwise impede economic activities. A national measure that is liable to prohibit or otherwise impede economic activities restricts free movement even in cases where there is no allegation of discrimination on grounds of nationality. The alleged 'problem' with this formulation is that it makes no reference to the size or scale of the impediment: it is sufficient that there is one or liable to be one (there is no de minimis rule). Also, it is not necessary to establish a discrimination of cross-border activity. It is a controversial question whether, on this basis, non-discriminatory tax measures can be tested against the free movement provisions. The prevailing view in literature is that the Säger formula cannot, without modification, be applied in direct tax cases, because another approach would encroach too much on the tax sovereignty of EU Member States. This article examines whether this fear is justified. It does so by having recourse to Robert Alexy's theory of principles and a thorough analysis of ECJ case law.
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Elbers, Jan. « Challenging Prejudice to Creditors Involving Abuse of Separate Identities in Tax Matters ; a Dutch Approach ». Intertax 44, Issue 4 (1 avril 2016) : 324–33. http://dx.doi.org/10.54648/taxi2016025.

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Separateness of identities implies that (juristic) persons are exclusively liable for own debts. This concept, however, could result in prejudice to creditors or might even lead to such prejudice involving abuse of separate identities of (juristic) persons. When a director (A), with the help of a juristic person (B) who is affiliated to a tax debtor-juristic person (C), frustrated recovery against (C), the tax collector in the Netherlands has the power to invoke several means of legal redress. The tax collector could hold (A) liable for specific tax debts, on the basis of Article 36 Tax Collection Act 1990. However, if the claim cannot be recovered from (A), the tax collector would prefer to hold (B) liable. Normally, in such cases, liability provisions in the Tax Collection Act 1990 do not offer a sufficient solution. The tax collector could, however, on the basis of the so-called “open system” (Article 124 of Book 4 of the General Administrative Law Act) invoke “piercing the corporate veil”, in order to extend liability to (B). The author makes an assessment of the question as to whether “piercing the corporate veil” for tax collection purposes in the Netherlands is “lawful” within the meaning of Article 1 of Protocol No. 1 to the ECHR (the peaceful enjoyment of one’s property).
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Yoran, Aharon. « Tax Aspects in Tort Compensation ». Israel Law Review 22, no 1 (1987) : 37–96. http://dx.doi.org/10.1017/s0021223700011237.

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Is there room for tax laws that would tax compensation differently than they would loss suffered by the person receiving compensation? This question must be posed at the outset of the discussion of taxation and tort compensation. The unanimous view would seem to be against taxing compensation resulting from loss that would not have been liable to tax. It follows that if the tax laws bring about such a result, for example, in Israel with regard to the interest component up to the date of judgment in compensation for loss not in the nature of income, or if such compensation is liable to capital profits tax, then the tax law concerned should be corrected. A more difficult question, however, is whether to exempt from tax compensation for loss of earnings brought about by personal injury – particularly physical injury.
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Berry, Dean C. « Are “statutory executors” personally liable for payment of U.S. Federal estate tax ? » Trusts & ; Trustees 25, no 8 (24 septembre 2019) : 791–99. http://dx.doi.org/10.1093/tandt/ttz078.

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Abstract What are the U.S. tax obligations of a financial institution—such as a bank—which holds, at the death of an account holder, assets that are subject to U.S. Federal estate tax? If the bank fails to comply with these obligations, may it become personally liable to the U.S. Government if the tax is not fully paid?
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de Graaf, Arnaud, et Frank P. G. Pötgens. « Worrying Interpretation of ‘Liable to Tax’ : OECD Clarification Would Be Welcome ». Intertax 39, Issue 4 (1 avril 2011) : 169–77. http://dx.doi.org/10.54648/taxi2011020.

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This article examines the rather strict interpretation of 'liable to tax' by the Dutch and Canadian Supreme Court requiring persons to be effectively liable in order to be treated as a treaty resident. As outlined, such an interpretation has the consequence of preventing tax-exempt bodies from being able to claim treaty benefits while also resulting, under certain allocation rules, in source states being unable to exercise their taxing rights. In the view of the authors, a person should be regarded as a treaty resident if he has such a nexus with a state that he would normally be taxed on his worldwide income there. Whether he actually pays tax is irrelevant, which is the view of many. For resolving the issue, the authors outline a proposal.
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Gunson, Hugh, et Thomas Klemme. « Cross-border enforcement of tax debts : trustee issues in the UK and offshore ». Trusts & ; Trustees 25, no 5 (12 mai 2019) : 552–61. http://dx.doi.org/10.1093/tandt/ttz038.

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Abstract This article considers the effect of recent international tax cooperation alongside the established principle in India v Taylor and the extent to which trustees can now be potentially liable for foreign tax claims and judgments against them.
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Persiani, Alessio. « Case Law Note : Italian Supreme Court and the Parent-Subsidiary Directive : A Dark Tunnel with a Light at the End ? » Intertax 48, Issue 11 (1 octobre 2020) : 1053–61. http://dx.doi.org/10.54648/taxi2020106.

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The article deals with the recent case law of the Italian Supreme Court in respect of the application of the Parent-Subsidiary Directive. In the timeframe between 2017 and 2019 the Supreme Court issued four judgments which denied the application of the dividend withholding tax exemption regime based on a restrictive and highly disputable interpretation of the ‘subject to tax’ requirement laid down under Article 2(a) (iii) of the Parent-Subsidiary Directive. The article analyses this interpretative approach and highlights the reasons of its non compliance with the principles underlying the Parent-Subsidiary Directive. Then the article analyses a further and more recent judgment of the Italian Supreme Court in which the Court seems to change its approach, clarifying that the dividend withholding tax exemption regime applies even in cases in which the parent company is merely liable to tax in its State of residence, being not required that the dividends received by the parent company are subject to tax in that State. In the conclusions the author expresses his view on possible amendments to the Parent-Subsidiary Directive which could contribute to a more straightforward application of the regimes provided by the Directive in the different EU Member States. Parent-Subsidiary Directive, dividend, withholding tax, subject to tax requirement, liable to tax, Italian Supreme Court, case law, juridical double taxation, economic double taxation.
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Glew, Ian. « Income Trusts in Canada - Value Loss from the Change in SIFT Taxation ». Journal of Finance Issues 11, no 1 (30 juin 2013) : 12–25. http://dx.doi.org/10.58886/jfi.v11i1.2506.

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This study investigates the market impact when Specified Investment Flow-Through (SIFT) trusts became liable to an entity tax, announced on October 31, 2006. After-tax valuation ratios indicate an initial after-tax loss of roughly 5% for Ontario taxpayers, which dropped to 3.5% when the legislation took effect in 2011. Tax integration is incomplete, as a 6.3% loss was moderated through beneficial treatment of the return of capital. Lastly, this study finds the after-tax loss for tax-exempt and foreign investors averages 25%, rather than the pre-tax charge of 31.5%. All investors were affected when income trusts were driven from the Canadian market.
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Petrusheva, Nada, et Darko Iliov. « THE FLAWS OF THE SYSTEM OF ACCOUNTING FOR THE VALUE-ADDED TAX LIABILITIES AND RECEIVABLES, AND RECOMMENDATIONS FOR OVERCOMING THEM ». Knowledge International Journal 28, no 5 (10 décembre 2018) : 1613–18. http://dx.doi.org/10.35120/kij28051613n.

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Value-added tax (VAT) is a consumption tax, meaning that it is a tax on the purchase of a product or a service. It is a form of taxation that focuses on how much an individual consumes opposed to how much that individual contributes to the economy (income tax).Value-added tax is paid by residents of any country in the European Union. Both consumers and businesses are liable to pay VAT when purchasing products or services. When a manufacturer creates a product, it is liable to pay value-added tax on the components purchased in order to create goods. When the product is sold, the tax burden is transferred onto the buyer, who pays the whole VAT amount, from which the manufacturer pays the government the difference between the whole VAT amount and the VAT amount that has already been paid when the components were purchased. Value-added taxation rates are set by the member states individually. The minimum rate of VAT as directed by the European Union is 15%. There is no maximum limit on value-added taxation. Member states are also at liberty to choose certain products and services to be subject to a reduced rate of VAT or to be exempt altogether. The system of accounting for the VAT liabilities and receivables in the Republic of Macedonia has certain issues which are presented in this paper. This paper also presents recommendations that are aimed towards overcoming these issues.
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Biscopink, Eric M. « Never Stop Improving ? » Texas A&M Journal of Property Law 1, no 2 (décembre 2012) : 149–67. http://dx.doi.org/10.37419/jpl.v1.i2.1.

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This Comment argues that a co-tenant who improves a concurrent estate without the consent of the other co-tenant should be liable for the increased tax liability caused by the improvement. Part II surveys the current law surrounding concurrent estates, providing background to the common law rules on the various types of co-tenants. This will provide context for the subsequent argument about how property taxes could have a drastic effect on the current face of concurrent estates. The Author will overview property taxes as they relate to local property, delving into the property tax rates, in particular, and how they relate to concurrent estates. In Part III, the Author will discuss the principles of a sound state tax policy, and weigh those principles to determine what are the most important factors in creating a tax. This will illuminate the need for a concrete rule and what that rule should be. Part IV of this Comment will set up the central problem: whether a co-tenant can improve the concurrent estate to the extent that the property tax liability is too great for the other co-tenant, essentially improving the co-tenant out of the property. The problem poses related issues with the well-established case law. If the purpose of not allowing a co-tenant the right to contribution for improvements is to prevent a wealthier co-tenant from ousting his or her other co-tenants, then why can he or she currently do it through a loophole of creating tax liability? However, if the non-improving co-tenant is not liable for the property tax, is the purpose behind the required contribution for necessary costs void? Part V will offer a solution to the tax liability from improvements to concurrent property. The Author will propose to close the gap in the law consistent with the rule for improvements by a co-tenant. The improving co-tenant will be liable for the rise in tax liability for any improvement done without the consent of the non-improver. Ultimately, a co-tenant should not be in danger of being ousted from a concurrent estate by an increase in tax liability due to non-consented improvements to the property owned in joint tenancy. Therefore, the Author proposes the gap in the current law be addressed with the requisite legislation.
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Thèses sur le sujet "Liable to tax"

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Söderlund, Joakim. « Är svenska investeringsfonder "liable to tax" enligt artikel 4 i OECD:s modellavtal ? » Thesis, Uppsala universitet, Juridiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-191693.

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Sevillano, Sandra, et Eduardo Sotelo. « Tax arrears and tax litigiousness in Peru, some aspects to be considered ». Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115955.

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Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.
Los atrasos de las deudas tributarias son un fenómeno frecuente en los Estados y una preocupación que exige reflexionar sobre las diversas variables que los incentivan, ocasionan o que impiden su reducción. El presente trabajo reflexiona sobre algunas de las variables que podrían promover, o cooperar con, la generación de atrasos tributarios y sobre algunos aspectos o atributos del sistema tributario peruano que podrían ayudar a explicar el actual nivel de atraso en la deuda tributaria y, en parte, la alta litigiosidad en el sistema. Los defectos atribuibles a la Administración tributaria para producir el atraso y la litigiosidad no se evaden, pero no forman parte central del trabajo.
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Skalická, Hana. « Harmonizace zdaňování korporací v EU ». Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-233705.

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After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Jarige, Benoit. « La fiscalité internationale des sociétés de personnes : étude critique des images fiscales à la lumière des droits britannique et américain ». Electronic Thesis or Diss., Bordeaux, 2022. http://www.theses.fr/2022BORD0099.

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La transparence, la semi-transparence, la translucidité ou encore la personnalité fiscale sont autant d’images fiscales formant le paradigme français de la fiscalité internationale des sociétés de personnes, en ce sens que ces images sont mobilisées pour poser et répondre aux problématiques relatives à l’imposition française du revenu réalisé sous la forme d’une société de personnes en situation d’extranéité. Par ce recours aux images fiscales, la conception française de la fiscalité internationale des sociétés de personnes distingue les sociétés de personnes de droit français de celles de droit étranger. D’une part, les sociétés de personnes de droit français, réputées semi-transparentes et disposant d’une personnalité fiscale distincte de leurs associés, sont considérées comme les sujets d’une imposition pourtant assumée par leurs associés. Sur ce fondement, ces sociétés sont qualifiées de résident au sens des conventions visant à éliminer les doubles impositions. Les règles conventionnelles de territorialité sont alors appliquées au niveau de la société et non à celui de leurs associés. D’autre part, le droit fiscal français accepte de recevoir la transparence fiscale des sociétés de personnes étrangère pour appliquer les conventions fiscales à leurs associés. Il en résulte une conception française de la fiscalité internationale des sociétés de personnes difficilement compréhensible, non seulement au regard de celle pratiquée par les droits étrangers, mais également au regard du droit interne. En se détachant du recours constant aux images fiscales pour se concentrer sur une étude des textes français, britannique et américain, la conception française de la fiscalité internationale des sociétés de personnes peut être écartée. Par cette étude critique des images fiscales, l’altérité véhiculée par les images fiscales entre les sociétés de personnes de droit français et les partnerships de droits anglais, écossais et américain peut être dépassée au profit d’une unité (Partie 1). Celle-ci renverse les fondements de la conception française de la fiscalité internationale des sociétés de personnes et offre alors la perspective de son renouvellement (Partie 2)
Transparency, semi-transparency, translucency or fiscal personality are tax images used as a paradigm in the French conception of partnerships in international tax law, in that those images are used to think and resolve the issues raised by the taxation, in France, of international partnerships. Based on those images, the French conception of international taxation of partnership distinguishes between local partnerships and foreign partnerships. On the one hand, local partnerships are said to be semi-transparent or translucent and to have a fiscal personality distinct from their partners. Thusly, local partnerships are construed as the subject of a tax that is yet paid by the partners. Consequently, local partnerships are qualified as resident for the purpose of the bilateral conventions and the foreign partners cannot claim the application of the treaty. On the other hand, the recognition of the transparency of foreign partnerships is accepted in French tax law so the partners may claim the stipulations of the bilateral convention. This conception of international taxation of partnerships, founded on a dual approach of partnerships, is isolated from the taxation known in others countries and lacks coherence in the view of the French tax law. With a critical study of tax images in the light of the British law and the American law, this conception may be challenged. The comparison between French partnerships and British and American partnerships permits to overcome the otherness suggested by the resort of tax images, and to demonstrate instead the unity among those entities (Part 1). Once it has been ascertained, this unity challenges the foundation of the French conception of international taxation of partnership and allows the prospect of its renewal (Part 2)
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Kuhrová, Kristýna. « Určení hodnoty věcných břemen stavby na cizím pozemku a přechodu nebo přejezdu přes pozemek jiného vlastníka ». Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232563.

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The diploma thesis is aimed on course of the easements in perspective of a forencis engineer. First chapter specifies the legal regulation of the easements, its division, the causes of its constitution, modification and termination. General description of easements’ assessment methodology ensued, the definition of the particular types of prices and values and purposes of evaluation of the easements alike. In the proposal part is the theoretical analysis used on two actual cases of easements, specifically the right to crossing another owner's land and the right of construction on land owned by another individual.
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Rameš, Robert. « Nespolehlivý plátce daně z přidané hodnoty ». Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-340843.

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Diploma Thesis Abstract This thesis deals with a new institute in the financial law - an unreliable value added tax payor. This institute was established as one of the means of improving tax collection and is closely related to the liability of a third party - the payor of value added tax; the recipient of taxable transaction. Listing tax payors in a list of unreliable payors caters to the potential guarantor, but this is at the expense of increasing the administrative burden since the recipient of taxable transactions has to consult the list of tax payors before making any transaction and, as the case may be, enter into a contract in order to gain protection in the event that the provider of taxable transaction is included in the list of unreliable payors. The designation of a value added tax payor as an unreliable payor is not stipulated by law quite clearly, but it is based on an internal regulation known as the Information of the General Tax Directorate. The protection from tax evasion in the form of blacklisting business entities - in the records of unreliable payors - may represent an administrative burden that is too onerous for entrepreneurs as well as substantial financial costs associated with the entire unreliable payor agendas. In all probability, it is also contrary to Council Directive...
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Livres sur le sujet "Liable to tax"

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Service, United States Internal Revenue. Could you be personally liable for unpaid excise taxes ? [Washington, D.C.?] : Dept. of the Treasury, Internal Revenue Service, 1993.

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Assembly, Canada Legislature Legislative. Bill : An act for holding vessels liable for debt. Quebec : Hunter, Rose & Lemieux, 2003.

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Pakistan. Manual of sales tax : As amended upto 1st March, 1990 : containing Sales Tax Act 1951, with exhaustive notes, Sales Tax Rules and notifications, sales tax departmental instructions, tariff of sales tax (positive and negative list of goods liable to sales tax on locally manufactured goods). Lahore : Tariq Najib Corp., 1990.

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Zhongguo shi you Liaohe you tian fen gong si dian li ji tuan gong si shi zhi bian zuan wei yuan hui. Re dian chang zhi (1989-2007). China : s.n., 2008.

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Liaohe shi you kan tan ju gong dian gong si shi zhi bian zuan wei yuan hui. Gong dian gong si zhi (1993-2007). China : s.n., 2008.

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Liao He you tian gong si Shenyang gong cheng ji shu chu shi zhi bian zuan wei yuan hui. Shenyang gong cheng ji shu chu zhi (2005-2009 nian). Beijing : Fang zhi chu ban she, 2009.

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Liaohe shi you kan tan ju shi you hua gong zong chang shi zhi bian zuan wei yuan hui. Shi you hua gong zong chang zhi, 1999-2009. Beijing : Fang zhi chu ban she, 2011.

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Liaohe Youtian yan xing di ceng you qi zang kan tan li lun yu shi jian. Beijing : Shi you gong ye chu ban she, 2007.

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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. 8. Corporation tax. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823209.003.0008.

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All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital allowances; and close companies.
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. 8. Corporation tax. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787662.003.0008.

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All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital allowances; and close companies.
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Chapitres de livres sur le sujet "Liable to tax"

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Wagner, Gerhard. « Tort Law and Human Rights ». Dans Interdisciplinary Studies in Human Rights, 209–33. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73835-8_12.

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AbstractThe article explores the relationship between tort law and human rights. It explains the potential inherent in holding corporations liable in tort for human rights violations along the supply chain, such as the 2013 Rana Plaza collapse in Bangladesh. On a theoretical level, it devises a legal framework of tort liability that is optimal from the standpoint of social welfare. Such an optimal liability system would make manufacturers internalise the full cost of production, including harm caused to workers, third parties and the environment. In contrast, the present global liability situation is characterised by legal fragmentation and enforcement deficits. These factors provide the explanation for the large-scale externalisation of production risks we witness today, leading to an inflated global demand. In principle, tort law is well suited to offer a remedy, as the interests protected by human rights and national tort law broadly overlap. Furthermore, the duty of care which is the core requirement for shifting losses to others via tort law is a flexible concept that may even be stretched to accommodate cross-border human rights policies. The new French “devoir de vigilance,” or human rights due diligence, as well the UK Supreme Court’s recent jurisprudence, aim to tap this potential. On the other hand, the article raises doubt in relation to the adverse economic incentives and market shifts if such duties are imposed selectively, i.e. only in some jurisdictions, but not in others. After all, private international law often stands in the way of a global application of national tort law. Finally, alternative mechanisms of enforcement are assessed and examined with a view to their comparative effectiveness. This analysis casts doubt on the usefulness of tort law as a means to further the human rights cause.
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. « 8. Corporation tax ». Dans Foundations for the LPC 2019-2020, 125–38. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0008.

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All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital allowances; and close companies.
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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. « 8. Corporation tax ». Dans Foundations for the LPC 2020-2021, 125–38. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0008.

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All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital allowances; and close companies.
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Firth, Clare, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Jennifer Seymour et Elizabeth Smart. « 8. Corporation tax ». Dans Foundations for the LPC, 123–37. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0008.

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All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital allowances; and close companies.
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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. « 6. Capital gains tax ». Dans Foundations for the LPC 2020-2021, 82–89. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0006.

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Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets; calculation of CGT; the rate of CGT; capital losses; exemptions and reliefs; and CGT and the death of a taxpayer.
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Firth, Clare, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Jennifer Seymour et Elizabeth Smart. « 6. Capital gains tax ». Dans Foundations for the LPC, 80–87. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0006.

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Résumé :
Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets; calculation of CGT; the rate of CGT; capital losses; exemptions and reliefs; and CGT and the death of a taxpayer.
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« Jewish Women Enumerated in a Tax Document from Egypt ». Dans Women’s Religions in the Greco-Roman World, sous la direction de Ross Shepard Kraemer, 128–29. Oxford University PressNew York, NY, 2004. http://dx.doi.org/10.1093/oso/9780195170658.003.0056.

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Abstract work: This papyrus from Arsinoë, a village in the Fayûm, is dated just to the end of the first Jewish revolt. It lists the persons liable for the Jewish tax, which was instituted by the Roman emperor Vespasian as punishment and reparation (to the Romans) for the revolt, which was exceedingly costly to quell. All Jewish persons over the age of three were liable for the tax. This detailed list provides important and interesting demographic data. translation and text: V. Tcherikover and A. Fuks, CPJ 2, 204–8.
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. « 6. Capital gains tax ». Dans Foundations for the LPC 2019-2020, 82–89. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0006.

Texte intégral
Résumé :
Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets; calculation of CGT; the rate of CGT; capital losses; rebasing of assets owned before 31 March 1982; exemptions and reliefs; and death of a taxpayer.
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. « 10. Taxation of sole proprietors and partnerships ». Dans Foundations for the LPC 2019-2020, 148–57. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0010.

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Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.
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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth et Elizabeth Smart. « 10. Taxation of sole proprietors and partnerships ». Dans Foundations for the LPC 2020-2021, 148–57. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0010.

Texte intégral
Résumé :
Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.
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Actes de conférences sur le sujet "Liable to tax"

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Fu, Jin, Longlian Cui, Guobin Yang, Shunyuan Zhang et Chen Chen. « A Novel Methodology to Reduce Carbon Footprints : Trials of Residual Heat Recycling in China and Middle Asia ». Dans SPE EuropEC - Europe Energy Conference featured at the 83rd EAGE Annual Conference & Exhibition. SPE, 2022. http://dx.doi.org/10.2118/209691-ms.

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Abstract As a mature methodology to enhance recovery of heavy oil, ultra-heavy oil and tar oil, steam assisted gravity drainage has been adopted in several oil production regions in China since 1990's. Liaohe Oilfield which is located in the northeastern part of China has become the most important production base of heavy oil in China. Heavy oil reservoirs in Kenkyak Oilfield Kazakhstan are found on a semi-dessert plain where saline soils are widely distributed. The cold production techniques used to be deployed in Kenkyak Oilfield, but the relatively low recovery rates have made the operator to carry out a feasibility research on steam injection. The steam assisted gravity drainage technology enhances recovery rates of heavy oil, producing a large amount of heat at the same time. The thermal resources are residual heat of hot separated water from the boiler's moisture separator, residual heat of produced fluid associated by crude oil, residual heat flue gas injected into the boiler. The separated water is as hot as steam, with a flow rate of 25% of the gas injection volume. The produced fluid associated by crude oil is at 160°C, with a flow rate of 1.1 times of the gas injection volume. The flue gas is at 240-250°C, much hotter than flue gas generated by conventional boilers. The residual heat does not only affect on-site operation and management, but also results in waste of thermal energy. Now the residual heat of produced fluid and separated water is deployed to heat supply water and fuel. Based on geological conditions and on-site operation requirements, there is neither a river to cool the residual heat, nor a common heating system to generate a large amount of thermal energy. Besides, both Chinese government and Kazakhstani government are adopting strict environment protection laws, banning direct discharge of waste water and extraction of underground water in the oilfields. A once-through boiler steam injection boiler generates humid steam with a dryness fraction of 75%, and is compatible with purified water dehydrated from crude oil. Now a research on deployment of drum-type boilers to enhance recovery rates is carrying on. A drum-type boiler has strict requirements about supply water quality. In some developed countries where the assisted gravity drainage technology is widely deployed, the mechanical vapor compression technology is much more welcome, which requires re-processing of produced waste water to obtain distilled condensate water that is compatible with a drum-type boiler. The mechanical vapor compression technology, regarded as one of the most advanced integrated technologies to reduce carbon footprints arising from SAGD, is expected to be deployed in Liaohe Oilfield and Kenkyak Oilfield in the near future. This paper focuses on comprehensive deployment of thermal resources, based on local conditions and requirements in China and Kazakhstan, proposing several feasible solutions to reduce carbon footprints arising from heavy oil extraction, in order to select the most appropriate one in the future.
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