Category: Taxation Law

The Estate Planning Handbook by Nicholas paleveda MBA J.D. LL.M

By Nicholas paleveda MBA J.D. LL.M

The property making plans guide covers the elemental instruments of property making plans together with wills and trusts. The instruction manual additionally uncovers using "in terrorum clauses" that may disinherit people who problem the will-are they legitimate? the reply may perhaps shock you. The instruction manual covers the use and misuse of "Family restricted Partnerships" to minimize property taxes together with fresh 2012 tax court docket judgements. The guide unveils the "Estate making plans Case of the Century" the place a 30 million buck property was once vaporized because of property taxes basically to be stored via the ideal court docket of the USA. The guide reproduces the mandatory case legislations and statutes which are used to plot an property that's topic to taxation on the Federal and nation point. The guide is authored via Nicholas Paleveda, the Adjunct Professor for the Graduate Tax application at Northeastern collage who has practiced tax legislation for 28 years and had consumers similar to the founding relations of Coca Cola, the founding father of Dunkin Donuts, the President of Phillip Morris and the President of Kimberly-Clarke and different "interesting individuals.

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Military Justice: A Guide to the Issues (Praeger Security by Lawrence J. Morris

By Lawrence J. Morris

Public, press, and educational curiosity within the army justice approach has elevated during the last new release. this can be a results of numerous high-profile trials (the Sergeant significant of the military and Kelly Flinn, between many others), a well-liked television exhibit (even if it used to be military JAGs), and broader public realization to and curiosity within the army, stemming from the post-Cold warfare prominence of the army (Gulf warfare I, Balkans, and post-9/11 operations). furthermore, a number of the extra well known situations from the struggle in Iraq, together with Abu Ghraib and detainee circumstances, in addition to the GTMO army commissions, have saved army justice within the information. there are numerous misconceptions concerning the rudiments of the army justice method. Many understand severity the place there's none (though there are gains that vary from the civilian approach, occasionally unfavorably for the accused), and few are conscious of its specified protections and lines. Senators Lott and McConnell weren't distinct within the misguided perceptions they publicly acknowledged approximately army justice in the course of hearings on army tribunals. This quantity could accomplish major reasons: (1) offer accomplished, actual, and present information regarding the army justice method and comparable disciplinary positive aspects, written in laymen's language; and (2) clarify the procedure via a few illustrative or enticing anecdotes (e.g., the pains of Billy Mitchell, William Calley, and the realm struggle II Nazi saboteurs, whose seize and trial give you the foundation for trendy Guantanamo-based trials of suspected terrorists).

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Tous les frais professionnels en 100 questions: Conditions by Pierre-François Coppens

By Pierre-François Coppens

Première des optimisations fiscales, los angeles déduction des frais professionnels méritait qu’un livre y soit entièrement consacré. L’auteur s’est donc attelé à traiter, sous los angeles forme originale et didactique de « questions-réponses », los angeles thématique des stipulations générales de déduction des frais professionnels, celle des dépenses déductibles mais aussi celle des fees dont l. a. déduction est partiellement ou intégralement rejetée.

Plus de three hundred frais, fees ou dépenses non admises sont ainsi étudiés dans l’ouvrage.

Pour n’en citer que quelques-uns, l’auteur aborde :

• l. a. query des fees immobilières admissibles ;

• celle de l. a. déduction des frais de voiture, de représentation, de cadeaux d’affaires, de group of workers, de vêtements, de séjours à l’étranger, d’étude ou de formation, de sponsoring, and so forth. ;

• celle de l’exigence du lien entre une cost et l’objet social de l. a. société ;

• celle du rejet des frais déraisonnables ;

• celle de los angeles remise en reason d’un accord moveé entre l’administration et le contribuable ;

• ou encore, celle des stipulations de déduction des intérêts d’emprunts.

Dans ses réponses aux questions, l’auteur reveal le element de vue de l’administration ainsi que l. a. place des cours et tribunaux, tout en concluant par une réflexion ou des conseils. De los angeles sorte, le présent ouvrage est conçu pour répondre tant aux besoins du praticien chevronné, qu’à ceux du contribuable soucieux de réaliser d’intéressantes économies fiscales.

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Good Faith in Insurance and Takaful Contracts in Malaysia: A by Haemala Thanasegaran

By Haemala Thanasegaran

This publication examines strong religion in non-marine coverage and takaful (Islamic assurance) contracts in Malaysia, and proposes holistic legislations reform of a similar. the 1st two-thirds of the publication contain an intensive comparative felony research of the problems among Malaysia, Australia and the uk, with the ultimate 3rd devoted to a socio-economic research of legislation reform and recommendations for legislation reform quite fitted to Malaysia.

The ebook evaluates no matter if the obligation of maximum sturdy religion (the cornerstone of coverage and takaful contracts) is successfully regulated and, in flip, saw through insurers (and takaful operators) and insureds alike in Malaysia. The adequacy of the assurance Act 1996 (Malaysia), the Takaful Act 1984 (Malaysia), the monetary prone Act 2013 (Malaysia) and the Islamic monetary providers Act 2013 (Malaysia) is evaluated, besides the helping infrastructure and oversight measures brought by means of the Malaysian govt. In doing so, The e-book examines the obligation of extreme stable religion from either a doctrinal and a social technological know-how viewpoint, so one can suggest compatible felony reform.

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Einführung in die betriebliche Steuerlehre (German Edition) by Thomas Schmallowsky

By Thomas Schmallowsky

Das deutsche Steuerrecht gehört zu den umfangreichsten und reguliertesten Normen des deutschen Rechts überhaupt. Dabei unterliegt es wiederholt den Änderungen der neuesten Gesetzgebung. Seine zentralen Punkte sind in vielfältiger Weise voneinander abhängig und können nur in Verbindung zueinander betrachtet und verstanden werden. Dieses Buch richtet sich in erster Linie an Studierende, die einen kompakten Überblick über die rechtliche Einordnung des Steuerrechts erhalten möchten. Es wurde in seinem Umfang bewusst knapp gehalten, damit die wesentlichen Verbindungen zwischen den einzelnen Rechtsgebieten nachvollzogen werden können und ein erster Einstieg in die Materie gelingt.

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International Taxation in a Nutshell (Nutshells) by Richard Doernberg

By Richard Doernberg

This nutshell not just addresses the basics of U.S. foreign taxation, however it additionally deals perception into tax making plans issues. either the U.S. actions of overseas taxpayers, in addition to the international actions of U.S. taxpayers are explored. within the actually worldwide economic system within which we are living, it will be important for these inquisitive about company and funding actions to appreciate the tax results that effect cross-border flows. construction on either educational and personal region careers, the writer has used his adventure to distill the complexities of real-world tax issues right into a sincerely written, straight-forward presentation of the main overseas tax strategies, together with the newest developments.

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Global Perspectives on E-Commerce Taxation Law (Markets and by Dr Basu Subhajit

By Dr Basu Subhajit

In its so much complicated shape, e-commerce permits unidentified buyers to pay imprecise proprietors in 'electronic money' for items which are usually items, providers and licenses all rolled into one. This booklet considers the consequences for the family and overseas tax structures of the expansion of e-commerce. It covers a large choice of actions, from dialogue of the foundations governing direct and oblique taxation, to rationalization of the implementation and use of e-commerce at the a part of companies in addition to the applying of present tax ideas during this box. With its concentrate on the wider concerns surrounding the growth of e-commerce and its realization to the issues coming up the world over during this box, worldwide views in E-Commerce Taxation legislation will attract students worldwide.

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Leasing im Steuerrecht (C.F. Müller Steuerrecht) (German by Norbert Tonner

By Norbert Tonner

Das Handbuch erläutert die aktuelle Rechtslage zur steuerlichen Behandlung von Leasingverträgen einschließlich der aktuellen Entwicklungen. Das sind insbesondere die Reformvorschläge des IASB, die künftig eine Bilanzierung nach dem Nutzungsrechtsansatz vorsehen.

Zunächst werden praxisnah, jedoch ohne den wissenschaftlichen Hintergrund zu verlieren, die Grundlagen des Leasings dargestellt. Erläutert werden der Begriff und die Bedeutung sowie die Einordnung in das Zivil- und das Steuerrecht. Es folgen fundierte Ausführungen zur Zurechnung des wirtschaftlichen Eigentums sowie zur bilanziellen und steuerlichen Behandlung des Leasingvertrages.

Es erläutert die verschiedenen Leasingtypen wie z. B. Mobilienleasing, Immobilienleasing, Fondsleasing oder Kommunalleasing aus bilanzieller und steuerrechtlicher Sicht. Behandelt werden auch Leasingverträge mit Auslandsbezug und die Besonderheiten in Frankreich, Großbritannien, Niederlande, Schweiz und united states.

Die Ausführungen werden durch zahlreiche Beispiele, Muster und Schaubilder verdeutlicht. Die wichtigsten Vorschriften sind im Anhang abgedruckt.

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High Court Case Summaries on Wills, Trusts, and Estates, by Publishers Editorial Staff

By Publishers Editorial Staff

Dukeminier’s excessive courtroom Case Summaries on Wills, Trusts & Estates include well-prepared briefs for every significant case in Dukeminier’s casebook on Wills, Trusts & Estates. excessive court docket briefs are written to give the basic proof, factor, choice and cause for every case in a transparent, concise demeanour. whereas ready briefs can by no means alternative for the perception won via truly interpreting a case, those briefs can assist readers to spot, comprehend, and take up the middle “take away” wisdom from each one case. in addition, those briefs are through an invaluable criminal research, which gives additional suggestions and contextual heritage approximately each one case, connecting the case to the wider suggestions being built through the casebook. This booklet additionally provides case vocabulary, which defines new or strange felony phrases chanced on in the course of the instances. eventually, to reinforce the reader’s keep in mind, there's a corresponding reminiscence photograph for every short that portrays an exciting visible illustration of the correct evidence or legislation of the case.

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L'impot confiscatoire: Notion et jurisprudence (French by Pierre-Léonard Rouzaud

By Pierre-Léonard Rouzaud

Peut-on contester son niveau d’imposition en arguant du caractère confiscatoire du prélèvement ? los angeles réponse est aujourd’hui négative, du moins sous cette forme-là. L’impôt confiscatoire défini, hors du cadre de l. a. sanction, comme un prélèvement dont los angeles nature ou le niveau serait manifestement excessif, a pourtant connu une évolution récente florissante.
Si le Conseil constitutionnel français a progressivement décidé de fonder l’exigence d’un impôt non-confiscatoire sur le principe d’égalité devant les fees publiques, il semble difficile de concevoir un impôt confiscatoire sans référence au droit de propriété, référence qui permettrait de donner toute sa vigueur à cette exigence. Quoi qu’il en soit, de notables évolutions sont à attendre en ce qui concerne l’exigence d’un impôt non-confiscatoire. Déjà ouvert aux praticiens par le biais de l. a. query prioritaire de constitutionnalité, ce nouvel outil contentieux est incontestablement appelé à se développer.

Cet ouvrage retrace los angeles genèse de l. a. proposal d’impôt confiscatoire en droit français et l. a. evaluate avec les évolutions de los angeles jurisprudence internationale.
Il tente de dégager un équilibre entre principe d’égalité devant l’impôt et droit de propriété. Il intéresse les cadres et dirigeants d’entreprise, les magistrats et fiscalistes.

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