Книги: "Liable to tax"

1

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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2

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

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3

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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4

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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5

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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6

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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7

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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8

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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9

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

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Анотація:

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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10

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 8. Corporation tax. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787662.003.0008.

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Анотація:

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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11

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 6. Capital gains tax. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823209.003.0006.

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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; rebasing of assets owned before 31 March 1982; exemptions and reliefs; and death of a taxpayer.

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12

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 6. Capital gains tax. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787662.003.0006.

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Анотація:

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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13

Johnson, Mr James Bowers. The Rebutted Presumption: Why Americans are exempt from and United States persons are liable for the federal income tax. Vast Enterprise Inc., 2017.

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14

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 10. Taxation of sole proprietors and partnerships. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823209.003.0010.

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Анотація:

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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15

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 10. Taxation of sole proprietors and partnerships. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787662.003.0010.

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Анотація:

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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16

Timothy, Spangler. 3 Taxation of Private Investment Funds. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198807247.003.0003.

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Анотація:

This chapter discusses the taxation of private investment funds, addressing questions such as whether there are any conflicting interests between investors and/or managers and/or others involved in the fund (including joint venture parties) in relation to any aspect of the tax affairs of the fund; whether any investor could be liable (whether on its own, jointly, or jointly and severally) for any taxation liability of the fund or any of its subsidiary vehicles; or the extent to which the tax treatment of the fund or any of its subsidiary vehicles is dependent on the tax status of investors. The chapter compares the taxation of limited partnerships and offshore companies in the UK and in the United States.

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17

Nobes, Christopher. 1. Introduction. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0001.

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Research shows that the need to keep account was the key driver in the invention of writing and numbers. The ‘Introduction’ explains the importance of accounting to civilization and identifies the different types of accounting — bookkeeping, financial accounting, auditing, and management accounting. The focus is on the central areas of accounting and not insolvency, tax, consultancy, and finance. The structure of accountancy bodies and firms is explained as well as the rules and standards that govern them. The reporting entity can range from a sole trader to a larger business with joint owners or partners who are liable for the debts of the business and the tax on the profits.

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18

Ji Lianme tan: Zhongguo ren ying gai zhe yang yong yao. 2013.

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19

Liaohe shi you kan tan ju zong he di zhen xiao qu hua. Di zhen chu ban she, 1989.

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20

Staff, Pearson Education, and Addison-Wesley Publishing Staff. Tab Your Way to Success Insert for Lial Hardback Series. Pearson Education, Limited, 2007.

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21

Fortier, Martin. Sense of reality, metacognition, and culture in schizophrenic and drug-induced hallucinations. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198789710.003.0016.

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Hallucinations possess two main components: (i) a sensory content; (ii) a sense that the sensory content is real. Influential models of schizophrenic hallucination claim that both the sensory content and the sense of reality can be explained in terms of metacognitive dysfunction. This chapter assesses whether such a claim holds for schizophrenic and drug-induced hallucinations; it further attempts to determine the actual role of metacognition in hallucination and how this role is liable to vary across cultures. It is first argued that the notion of sense of reality is heterogeneous and should therefore be divided into distinct kinds. Next, some monitoring-based models of hallucination are presented, and it is shown that they fail to explain important aspects of hallucinations. It is subsequently suggested that the main mechanisms of serotoninergic hallucinogens are not metacognitive, whereas those of anticholinergic hallucinogens importantly tap into subpersonal metacognitive processes. Finally, after specific consideration of the use of ayahuasca across different Amazonian indigenous groups, it is proposed that the metacognitive properties of hallucinogenic experiences can be variously exploited or ignored depending on cultural expectations.

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22

Allende, Marcos. LACChain Framework for Permissioned Public Blockchain Networks: From Blockchain Technology to Blockchain Networks. Edited by Alejandro Pardo and Marcelo Da Silva. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003747.

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Over the past decade, different blockchain technologies have contributed to the creation of thousands of blockchain networks which have hosted thousands of proofs of concepts and pilots, with generally satisfactory results for stakeholders. However, scalability has been a big roadblock for most of these projects. We believe that the reasons why most blockchain-based solutions do not scale well are that they are built on ledgers that are not properly designed as the instrumental piece of architecture needed by these projects and that it is not clear who is liable for what. There is rarely an upfront discussion about governance, data management and privacy, technical support, operational fees (e.g., tx fees), maintenance, regulatory risks, or sustainability in these decentralized networks. This framework is a set of recommendations that enables the creation of multipurpose network of networks that are robust, reliable, sustainable, compliant, scalable, and have clear definition of accountabilities. The framework can also be applied to both permissionless public and permissioned private blockchain networks, but can only be fully realized in a permissioned public infrastructure. The framework builds on the idea that in order to develop scalable blockchain projects and solutions, it is necessary to switch the conversation from blockchain technologies to blockchain networks.

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Книги з теми "Liable to tax"

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