Littérature scientifique sur le sujet « Taxable entities »
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Articles de revues sur le sujet "Taxable entities"
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Štieberová, Ivana. « The Limit of Tax Audit and Its Impact on the Status of Taxable Entities ». Public Governance, Administration and Finances Law Review 2, no 1 (30 juin 2017) : 43–55. http://dx.doi.org/10.53116/pgaflr.2017.1.5.
Texte intégralRésumé :
Tax audit is a significant control mechanism nowadays, particularly in the context of increasing tax evasion and tax fraud. Taxable entities are obliged to tolerate the performing of tax audit for a certain statutory period. But what if the tax audit exceeds this statutory time limit? What impact does it have on the status of the taxable entity? Regarding the length of the tax audit, we will deal with the impact of the interest on value added tax refund on the status of the taxable entity. Will this interest contribute to its improvement?
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Kmeťová, Oľga, Magdaléna Freňáková et Miloš Pachta. « Fiscal interest of the state and respecting the rights and legitimate interests of the taxable entities in case of refund of excess remission of value added tax ». Investment Management and Financial Innovations 14, no 2 (17 juillet 2017) : 207–17. http://dx.doi.org/10.21511/imfi.14(2-1).2017.06.
Texte intégralRésumé :
The authors of this article, based on the principle of legitimacy, state that tax authorities in tax proceedings protect not only the fiscal interests of the state as a priority, but at the same time they are obliged to maintain the rights and legitimate interests of the taxable entities, analyze the current legislation of the tax audit in aspect of permissible statutory length of its duration and its impact on the process of refund of excess remission of VAT to the taxable entities.
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Rahmat, Abdul, et Johansyah Zaini. « Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017 ». Jurnal Pajak Vokasi (JUPASI) 1, no 2 (31 mars 2020) : 112–18. http://dx.doi.org/10.31334/jupasi.v1i2.818.
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This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
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Nuruddin, Muhammad Ali, Muslich Anshori et Imron Mawardi. « Zakat on Business Entities and its Tax Treatment ». Media Trend 18, no 1 (31 mai 2023) : 41–53. http://dx.doi.org/10.21107/mediatrend.v18i1.19654.
Texte intégralRésumé :
The focus of this paper is on zakat on business entities and its tax treatment, whether the zakat clause as a deduction from taxable income regulated in Law Number 23 of 2011 concerning zakat management and Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax affects taxable income and income tax that must be paid by the company. The research approach is a case study where the sampling business entities are companies engaged in property services whose income tax calculation is final and companies in the trading sector whose tax calculation uses the tariff of article 17 of the Income Tax Law. The results of the study provide legal certainty for business entities that pay zakat and become input for government policy in the management of zakat and taxation. If zakat payment is recognized as a deduction, it can encourage more active zakat payment and increase the contribution of zakat to state revenue. However, if zakat payment is not recognized, business entities may face higher tax burden which has implications on their financial planning. This research contributes to the understanding of zakat and taxation in Indonesia and has implications for the legal framework and tax regulations.
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Erickson, Merle M., et Shiing-wu Wang. « Tax Benefits as a Source of Merger Premiums In Acquisitions of Private Corporations ». Accounting Review 82, no 2 (1 mars 2007) : 359–87. http://dx.doi.org/10.2308/accr.2007.82.2.359.
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Scholes et al. (2005) predict that S corporations, and other conduit entities such as partnerships and LLCs, can sell for a tax-driven purchase price premium relative to C corporations. We test this conjecture by comparing purchase price multiples in a sample of taxable stock acquisitions of S corporations to purchase price multiples for a matched set of taxable stock acquisitions of privately held C corporations. Consistent with Scholes et al.'s (2005) predictions, we find evidence that the organizational form of the target influences acquisition tax structure and acquisition price. Specifically, the evidence supports the conclusion that conduit entities (S corporations) fetch a taxbased purchase price premium relative to similar C corporations. Furthermore, our estimates indicate that average tax benefits in S corporation acquisitions are equal to approximately 12–17 percent of deal value.
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Băbălau, Anişoara. « Tax Rules of Buildings from Craiova in 2019 ». Applied Mechanics and Materials 896 (février 2020) : 371–75. http://dx.doi.org/10.4028/www.scientific.net/amm.896.371.
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Taxes have a mandatory character, they are paid in money form by taxable subjects (natural, legal persons and entities without legal personality) for the realized income, the provision of services and the goods they own. Taxes can be collected using several methods: stop at source (the tax is transferred to the state budget by a third person); the method of applying and canceling mobile tax stamps; offsetting the amounts paid in addition; the method of claiming compensation for legal facilities; contesting the revenues illegally collected. According to the Decision no.533 / 2018 adopted by the Local Council of Craiova, for residential buildings and annex buildings owned by natural persons, the tax rate on buildings is 0.08% on the taxable value of the building. For non-residential buildings owned by natural persons, the tax rate is 0.4% applied to the taxable value of the building. In the case of buildings owned by legal entities, the tax rate on buildings for residential ones is 0.2%, and for non-residential ones 1.3% on the taxable value of the building. Also, tax exemptions were granted for the following categories of buildings: buildings which, according to the law, are considered historical, architectural or archaeological monuments, except for the rooms that are used for economic activities; buildings used for the provision of social services by non-governmental organizations and social enterprises as providers of social services; buildings used by non-profit organizations, used exclusively for non-profit activities, etc.
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Howard Miller, Dr Alfred. « Tax Strategies Employed by Overseas American Individuals and SMEs ». Journal of Social Sciences Research, no 53 (10 mars 2019) : 690–99. http://dx.doi.org/10.32861/jssr.53.690.699.
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A study of the tax behavior of overseas Americans, both individuals and small firms is proposed. The researcher aims to discover and model behavior, through text analysis of data collected from a wide range of sources using interviews, surveys, blog and forum postings, published reports as well as personal communications, to demonstrate and inform using the pattern matching method initially proposed by Trochim (1989). Text mining and modeling techniques, using unsupervised machine learning facilitate large-scale analysis, and have been widely deployed in a range of language-based studies, driven by human-machine interaction. Major multinational corporations are excluded, and the study focuses on individuals and the smaller-scale juristic persons such as small and medium enterprises (SME). Behavioral approaches to taxation will motivate a better understanding of the phenomenon tax avoidance and tax evasion, once quantitative modeled. Overseas Americans are taxable, no matter where they reside globally, on the basis of having American citizenship. Non-citizens with a USA connection may also be subject to US taxes. The range of US taxable entities operating overseas include corporations, individuals, estates and trusts, and many of the small businesses filing as flow-through entities under the individual code, namely S-corporations, sole proprietorships, and partnerships, will be included in the study. There are an estimated 9 million taxable overseas Americans corporations and business entities. The Congressional Research Service (Gravelle, 2015), reported that as many as 100 billion U.S. dollars may go uncollected, due to tax evasion and a similar tax shortfall figure of 100 billion dollars is due to tax avoidance. Avoidance tends to be attributed to U.S. origin, multinational corporations and evasion by the smaller entities. The tax collection is exacerbated by changes to the 2018 tax code, which encourages compliance through tax cuts to a fixed 21% rate for the corporate sector, and reduced taxes for individual , opening up new avenues for aggressive tax avoidance strategies. A gap in the literature is the uncertainty regarding changing of the U.S. tax code in 2018 and how it will affect overseas American tax entities.
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Nelson, Walt, et Kent Ragan. « Deriving Unlevered Value – The REIT Approach ». Journal of Finance Issues 15, no 1 (30 juin 2016) : 59–63. http://dx.doi.org/10.58886/jfi.v15i1.2486.
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This article demonstrates the application of the Modigliani and Miller valuation model to privately-held non-taxable real estate entities, such as real estate investment trusts (REITs). The International Financial Reporting Standards Foundation has recently published IFRS 13, which requires periodic valuation of privately held and publically held assets.
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Ṭḯrlea, Mariana Rodica. « Theoretical and Practical Study on the Establishment of the Taxable Value of Buildings Belonging to Legal Entities ». International conference KNOWLEDGE-BASED ORGANIZATION 26, no 2 (1 juin 2020) : 109–20. http://dx.doi.org/10.2478/kbo-2020-0062.
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AbstractGEV 500 represents the International Standard regulating the establishment of the taxable value of buildings belonging to legal entities. In order to establish the taxable value of buildings, legal entities must appeal either to authorized persons specialized in real estate valuation (EPI) or to a corporate member, in which case the assessment report for taxation purposes can be made by one or more evaluators with EPI specialization.Our study aims at theoretical substantiation and practical evaluation for the purpose of taxing of an office apartment through the market approach, using quantitative methods. To this end, the value of the asset was determined in an appropriate manner in full consonance for the purpose of valuation by applying the market comparison method, using the comparison criteria that are specified in the case of building assets in the price per square meter and the income method, which takes the shape of an assumed or hypothetical rent that is determined on the basis of the cost that would be borne by the landlord to rent an equivalent space. The available data, information and delimitations have allowed, on the one hand, selection of the appropriate methods and, on the other hand, formulation of the opinion on the value.
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Ihnatišinová, Denisa. « IMPACT OF THE LEVEL OF DIGITAL PUBLIC SERVICES ON THE FULFILLMENT OF TAX OBLIGATIONS ». Balkans Journal of Emerging Trends in Social Sciences 4, no 2 (30 décembre 2021) : 100–109. http://dx.doi.org/10.31410/balkans.jetss.2021.4.2.100-109.
Texte intégralRésumé :
The purpose of the paper is to find out how digitalization makes it possible to simplify the fulfilment of tax obligations of taxable persons - entrepreneurs. Digital development of tax administration means the level of digital services to tax entities. Taxpayers are perceived by the tax administration as clients who need to be simplified as much as possible. Introducing or increasing the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of digital public services and the evolution of the number of hours needed to meet the tax obligations of the entrepreneur, it was found that the gradual introduction of digital projects reduces the administrative burden on taxable persons.
Thèses sur le sujet "Taxable entities"
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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.
Texte intégralRésumé :
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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Ševčíková, Michaela. « Uplatňování DPH v rámci zemí EU ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399329.
Texte intégralRésumé :
The diploma thesis deals with the issue of value added tax. Its correct application under the Value Added Tax Act No. 235/2004 Sb. In concrete cases, which are subsequently listed in the practical part of this diploma thesis on selected companie and their business operations. The conclusion of this thesis is the assessment of the problems and proposals of tax optimization, the reduction of the tax liability as allowed by the legislation.
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Leite, Maria João Gonçalves. « O IVA e os entes públicos : da sua não sujeição à mui discutida questão da isenção nas suas operações ». Master's thesis, 2019. http://hdl.handle.net/10400.14/30254.
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A presente dissertação versa a aplicação do IVA às operações realizadas por entes públicos, na dupla vertente de não sujeitos passivos e de sujeitos passivos cuja qualidade justifica a consagração de isenções para muitas das operações por si realizadas. Na mecânica do imposto, analisamos a sua incidência e a temática da concessão de isenções internas, de tipo simples ou incompleto, que não concedem direito a dedução do imposto suportado a montante, e como tal provocam ataques à característica mais cara ao imposto europeu harmonizado, a da sua neutralidade concorrencial. Contrapomos legislação comunitária e legislação nacional, com “foco” nas entidades públicas cujas operações estão isentas de imposto e analisamos as distorções por elas criadas na concorrência entre os operadores públicos e privados,
chamando à colação demonstrativa o caso dos serviços postais. Daremos também realce a alguma jurisprudência do Tribunal Europeu de Justiça e terminaremos com a exposição e análise das alternativas equacionáveis para a resolução ou minoração das consequências negativamente apontadas ao tratamento actual.The present dissertation regards the application of VAT to operations performed by public entities, on the double strand of non-taxable person and taxable person, whose quality justifies the exemption to many of the operations for them realized. In the tax mechanics, we analyse its incidence and the issue of the granting internal exemptions, as a simple type or incomplete one, which do not award the right to the deduction of tax, supported upstream, harming the dearest characteristic of the harmonised European tax, and its competitive neutrality. We will oppose European and national legislation, focusing on public entities which operations are exempted of tax, and we analyse the distortions created by them in competition of public and private users, bringing up, in a demonstrative way, the case of postal services. We will highlight some case law of the Supreme European Court of Justice and we will finish exposing and analysing the equable alternatives to the resolution or the reduction of the negative consequences pointed out to the current treatment.
Livres sur le sujet "Taxable entities"
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Association, International Fiscal, dir. Qualification of taxable entities and treaty protection. The Hague : Sdu Uitgevers, 2014.
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Staff, International Fiscal Association. Recognition of Foreign Enterprises As Taxable Entities (Cahiers De Droit Fiscal International). Springer, 1988.
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Slorach, J. Scott, et Jason Ellis. 21. Capital allowances. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823230.003.0021.
Texte intégralRésumé :
This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, et Jason Ellis. 21. Capital allowances. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787686.003.0021.
Texte intégralRésumé :
This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, et Jason Ellis. 19. Taxation of directors’ fees and employees’ salaries. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823230.003.0019.
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This chapter considers the taxation treatment of salaries, from the perspectives of both employer and employee. An employer will wish to ensure that any remuneration or reward paid to its employees will entitle it to claim a pre-tax deduction and reduce its taxable profits. The system for taxation of employees’ income is contained in the Income Tax Earnings and Pensions Act (ITEPA) 2003. The taxation of proprietors of a business and IR35 companies are also described.
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Slorach, J. Scott, et Jason Ellis. 19. Taxation of directors’ fees and employees’ salaries. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787686.003.0019.
Texte intégralRésumé :
This chapter considers the taxation treatment of salaries, from the perspectives of both employer and employee. An employer will wish to ensure that any remuneration or reward paid to its employees will entitle it to claim a pre-tax deduction and reduce its taxable profits. The system for taxation of employees’ income is contained in the Income Tax Earnings and Pensions Act (ITEPA) 2003. The taxation of proprietors of a business and IR35 companies are also described.
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Guaranty Trust Company of New York. The Transfer Tax Law of the State of New York, Complete, Including the Amendments of 1917 Being the Article Entitled Taxable Transfers, Constituting ... Laws of 1909, as Amended (Classic Reprint). Forgotten Books, 2018.
Trouver le texte intégralChapitres de livres sur le sujet "Taxable entities"
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Matsubara, Yuri, et Clémence Garcia. « OECD Transfer Pricing Guidelines and International Tax Law ». Dans The Oxford Handbook of International Tax Law, 535—C30N91. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.32.
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Abstract This chapter evaluates the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, which is the main international standard regarding transfer pricing. In the international tax system, permanent establishments belonging to multinational groups are usually taxed as separate entities in the jurisdiction where they operate. For that purpose, assessing flows of goods and services transferred in cross-border-related party transactions is necessary when allocating taxable profits. Transfer pricing is a complex and volatile area of practice, and the OECD Transfer Pricing Guidelines have been frequently revised since their prototype was issued in 1979. Valuation methods of transfer prices have grown dramatically both in complexity and diversity. The number of transfer pricing disputes around the world has increased greatly in the past two decades, an issue that remains despite the efforts of parties to engage in advance price agreements.
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Morgan, Jamie. « Private Equity ». Dans Global Wealth Chains, 114–32. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0006.
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In this chapter, Jamie Morgan describes the logic at work in private equity (PE) firms and how they articulate hierarchy-type global wealth chains. Morgan explains how PE firms use leveraged buyouts to concentrate and accelerate heightened returns to the firm within defined time period. This involves the deployment of a series of strategies that have the effect of reducing taxable income of acquired firms. The key asset strategies here are temporally based. PE firms take acquisitions into private ownership by using huge amounts of debt to buy them. This debt becomes a wealth chain asset in that it is tax deductible. Returns to the PE firm can flow across multiple corporate entities. Further, returns to the PE partners are taxed at the lower capital gains rate rather than as income tax. Using case examples from the UK, Morgan elaborates on how PE firms exploit global wealth chains.
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Dzokaeva, Zalina Mairamovna. « Conceptual Foundations of Tax Control as an Element of Ensuring the Economic Security of the State ». Dans Strategies of Sustainable Development : External-economic, Law and Social Aspects, 125–31. Publishing house Sreda, 2022. http://dx.doi.org/10.31483/r-103796.
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In the process of studying the economic category «tax control», results were obtained that indicate a significant impact of information and the formation of information flows that determine, in general, the information component of the development of society, which, in turn, affected the process of isolating the control function of taxes, which has become a key and an independent function in the tax system of the state. The growth of the level and quality of information technology makes it possible to fill the content of the control function of taxes. On the other hand, tax control, which is an objective form of expressing the control function of taxes, over time has transformed into a tool that ensures the functioning of the system for monitoring cash and financial flows from financial and economic entities, as the basis for creating their taxable base, as well as the basis for formation of an effective system for forecasting and planning tax revenues to the country's budget system, at its different levels.
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Newlon, T. Scott. « Transfer Pricing and Income Shifting in Integrating Economies ». Dans Taxing Capital Income in the European Union, 214–42. Oxford University PressOxford, 2000. http://dx.doi.org/10.1093/oso/9780198297833.003.0009.
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Abstract As barriers to cross-border trade and investment have fallen and business has become more globally integrated in recent years, many countries have become increasingly concerned about multinational enterprises (MNEs) shifting taxable income out of their jurisdictions into low-tax foreign jurisdictions. MNEs may do this by manipulating their transfer prices, which are the prices established for transfers of goods and services and the lending of funds between entities within the MNE. MNEs may also shift income by tinkering with the financial structure of MNE group members so that debt, and the associated interest expense, are shifted across borders. Income shifting can erode national tax bases and distort the financial and real investment decisions of MNEs. And countries may respond to these pressures by competing for tax base and capital in ways that exacerbate the distortions and further erode the taxation of company income. This chapter reviews the pressures and distortions created by income shifting within MNEs and examines how various policies may ameliorate or exacerbate these problems. Since income shifting inherently involves more than one country, policies of one country may create positive or negative spillovers for other countries, and international policy co-ordination may be necessary if such spillovers are to be properly accounted for. In reviewing policy responses to income shifting, particular notice will be given to the possibility and desirability of such co-ordination.
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Slorach, J. Scott, et Jason Ellis. « 21. Capital allowances ». Dans Business Law 2019-2020, 208–12. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838579.003.0021.
Texte intégralRésumé :
This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, et Jason Ellis. « 21. Capital allowances ». Dans Business Law 2020-2021, 206–10. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858393.003.0021.
Texte intégralRésumé :
This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, et Jason Ellis. « 21. Capital allowances ». Dans Business Law, 204–9. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844316.003.0021.
Texte intégralRésumé :
This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, et Jason Ellis. « 19. Taxation of directors’ fees and employees’ salaries ». Dans Business Law 2019-2020, 196–203. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838579.003.0019.
Texte intégralRésumé :
This chapter considers the taxation treatment of salaries, from the perspectives of both employer and employee. An employer will wish to ensure that any remuneration or reward paid to its employees will entitle it to claim a pre-tax deduction and reduce its taxable profits. The system for taxation of employees’ income is contained in the Income Tax Earnings and Pensions Act (ITEPA) 2003. The taxation of proprietors of a business and IR35 companies are also described.
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Slorach, J. Scott, et Jason Ellis. « 19. Taxation of directors’ fees and employees’ salaries ». Dans Business Law 2020-2021, 194–201. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858393.003.0019.
Texte intégralRésumé :
This chapter considers the taxation treatment of salaries, from the perspectives of both employer and employee. An employer will wish to ensure that any remuneration or reward paid to its employees will entitle it to claim a pre-tax deduction and reduce its taxable profits. The system for taxation of employees’ income is contained in the Income Tax Earnings and Pensions Act (ITEPA) 2003. The taxation of proprietors of a business and IR35 companies is also described.
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Slorach, J. Scott, et Jason Ellis. « 19. Taxation of directors’ fees and employees’ salaries ». Dans Business Law, 192–99. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844316.003.0019.
Texte intégralRésumé :
This chapter considers the taxation treatment of salaries, from the perspectives of both employer and employee. An employer will wish to ensure that any remuneration or reward paid to its employees will entitle it to claim a pre-tax deduction and reduce its taxable profits. The system for taxation of employees’ income is contained in the Income Tax Earnings and Pensions Act (ITEPA) 2003. The taxation of proprietors of a business and IR35 companies is also described.