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Artykuły w czasopismach na temat "Tax accounting – Law and legislation – Australia"
Curran, Michael, i Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework". Australasian Business, Accounting and Finance Journal 15, nr 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.
Pełny tekst źródłaPark, Wan-Kyu, i Toni Smith. "On the Progress of Option-Regulating Legislation". ATA Journal of Legal Tax Research 2, nr 1 (1.01.2004): 75–83. http://dx.doi.org/10.2308/jltr.2004.2.1.75.
Pełny tekst źródłaStorm, Ansia, i Katrina Coetzee. "Towards Improving South Africa's Legislation On Tax Evasion: A Comparison Of Legislation On Tax Evasion Of The USA, UK, Australia And South Africa". Journal of Applied Business Research (JABR) 34, nr 1 (29.12.2017): 151–68. http://dx.doi.org/10.19030/jabr.v34i1.10106.
Pełny tekst źródłaRichardson, Ivor. "Simplicity in Legislative Drafting and Rewriting Tax Legislation". Victoria University of Wellington Law Review 43, nr 3 (1.09.2012): 517. http://dx.doi.org/10.26686/vuwlr.v43i3.5032.
Pełny tekst źródłaBurton, Hughlene A., i Noel Brock. "Congress Finally Passes Carried Interest Legislation, But is it Enough?" ATA Journal of Legal Tax Research 17, nr 1 (1.03.2019): 9–24. http://dx.doi.org/10.2308/jltr-52586.
Pełny tekst źródłaTredoux, Liezel G., i Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada". Potchefstroom Electronic Law Journal 24 (12.01.2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.
Pełny tekst źródłaMooney, Jane, Kathleen Weiden i Jang Shee Barry Lin. "Tax-related political costs and incentives to voluntarily expense stock options an analysis of the regulatory landscape". Corporate Ownership and Control 7, nr 1 (2009): 350–62. http://dx.doi.org/10.22495/cocv7i1c3p2.
Pełny tekst źródłaOler, Mitchell, Terry Shevlin i Ryan Wilson. "Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004". Journal of the American Taxation Association 29, nr 2 (1.09.2007): 25–55. http://dx.doi.org/10.2308/jata.2007.29.2.25.
Pełny tekst źródłaWright, Kathleen K. "Multistate Workers and Their State Tax Liabilities". ATA Journal of Legal Tax Research 10, nr 1 (1.05.2012): 62–81. http://dx.doi.org/10.2308/jltr-50209.
Pełny tekst źródłaMcDowell, Evelyn, i Pamela C. Smith. "Examining Tax Strategy Patents—An Analysis of Reform Measures". ATA Journal of Legal Tax Research 7, nr 1 (1.01.2009): 16–32. http://dx.doi.org/10.2308/jltr.2009.7.1.16.
Pełny tekst źródłaRozprawy doktorskie na temat "Tax accounting – Law and legislation – Australia"
Lignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system". Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
Pełny tekst źródłaTooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation". Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.
Pełny tekst źródłaMcKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers". Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
Pełny tekst źródłaKroukamp, Susan. "Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations /". Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3336.
Pełny tekst źródłaThe potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Although these provisions are made for accounting purposes, they cannot necessarily be deducted under the terms of the Income Tax Act, no 58 of 1962. The tax deductibility of accounting provisions has long been a potential contention when a business is sold. The Income Tax Act has specific sections that must be applied in determining the deductibility of accounting provisions, for example, section 11(a), which is the general deduction formula; section 23(g), which prohibits expenses not laid out for the purposes of trade; and section 23(e), which does not allow a deduction when a reserve fund is created (for example a leave pay provision). In conducting this study, seven types of accounting provision generally recorded by businesses were identified: the bonus provision, leave pay provision, warranty provision, settlement discount and incentive-rebate provision, post employment provision, retrenchment cost provision and other provisions. These provisions are discussed in view of their possible income tax deductibility, and relevant case studies were identified to confirm the possible deductibility of these accounting provisions. In this study, the transfer of accounting provisions during the sale of a business is considered for the purposes of both the buyer and seller. The tax implications for the buyer and seller are then evaluated, as well as the subsequent treatment of the accounting provisions for the purposes of the buyer. Because the wording of the purchase contract is extremely important when a business is acquired, three examples of the wording of a purchase contract are discussed as well as the income tax implications thereof. The extent of the advice given by a tax practitioner will depend on the allegiance of the practitioner (either for the buyer or seller) and will determine how the contract will be concluded. In conclusion a tax practitioner would want to assist his client to obtain the most effective tax position for the transaction and therefore each purchase contract must be reviewed on its own set of facts.
Chou, Sophie S. "The Foreign Account Tax Compliance Act: The Solution or the Problem?" Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1247.
Pełny tekst źródłaSteenkamp, Casper Jan Hendrik. "Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika". Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/20424.
Pełny tekst źródłaAFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige beginsels en praktyk tot op datum by die uitleg van die inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het. Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en meer spesifiek die bruto inkomste-omskrywing en die algemene aftrekkingsformule, te speel. Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in beide Australie en die Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke benadering te volg as wat in bogenoemde jurisdiksies gevolg word. Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is, maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan bydra om die optimale graad van ooreenstemming te bereik.
ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the interpretation of the income tax legislation in South Africa. This study starts off by investigating the role that accounting principles and practice played to date in the interpretation of the income tax legislation in South Africa. The conclusion is reached that accounting principles played a limited role. The principles of interpretation of legislation is then considered and a conclusion is reached that there is scope for accounting principles and practice to play an extended role in the interpretation of the income tax legislation, especially in the interpretation of the gross income definition and the general deduction formula. The study then considers the role that accounting principles and practice played in the interpretation of the income tax legislation in both Australia and the United Kingdom. The conclution is reached that in both these jurisdictions accounting practice played a more extensive role in the interpretation of income tax legislation than in South Africa. The opinion is expressed that South Africa can benefit from a similar approach as was taken in the abovementioned jurisdictions. The study concludes with an investigation into the advantages and disadvantages of having the calculation of taxable income conform to the calculation of income for accounting purposes. The conclusion is reached that conformity to some degree is advisable but that total conformity is not sensible. Taking accounting principles and practice into account in the interpretation of income tax legislation can help attain the optimal degree of conformity.
Hodge, Dominic Shaughn. "The income tax consequences of the in-house development of software". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013550.
Pełny tekst źródłaEvans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features". Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.
Pełny tekst źródłaNguta, Mbulelo. "The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered". Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1018661.
Pełny tekst źródłaPillay, Neermala Neelavathy. "Assessed losses: the trade and income from trade requirements as set out in section 20 of the Income Tax Act of 1962". Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/1670.
Pełny tekst źródłaKsiążki na temat "Tax accounting – Law and legislation – Australia"
Income taxation in Australia: Principles of income, deductibility, and tax accounting. Sydney: Law Book Co., 1985.
Znajdź pełny tekst źródłaGertzman, Stephen F. Federal tax accounting. Wyd. 2. Boston: Warren Gorham Lamont, 1993.
Znajdź pełny tekst źródłaElliott, Manning, i Hymel Mona L, red. Federal tax accounting. Wyd. 2. New Providence, NJ: LexisNexis, 2011.
Znajdź pełny tekst źródłaGertzman, Stephen F. Federal tax accounting. Boston: Warren, Gorham & Lamont, 1988.
Znajdź pełny tekst źródłaLang, Michael B. Federal tax accounting. Newark, NJ: LexisNexis Matthew Bender, 2006.
Znajdź pełny tekst źródłaGertzman, Stephen F. Federal tax accounting. Wyd. 2. Boston: Warren Gorham Lamont, 1993.
Znajdź pełny tekst źródłaIncorporated, CCH. CCH presents tax accounting: Inventories. Wyd. 2. United States]: CCH, 2000.
Znajdź pełny tekst źródłaDavenport, Charles. Tax accounting methods: Characteristics, adoptions, changes. Chicago, Ill: Commerce Clearing House, 1988.
Znajdź pełny tekst źródłaUnderstanding fringe benefits tax in Australia. North Ryde, N.S.W: CCH Australia, 1986.
Znajdź pełny tekst źródłaPolito, Anthony P. Accounting periods. [Washington, D.C.]: Tax Management Inc., 2006.
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