J.C. van Straaten, M.D.C. Gomes Vale Viga, A. Rozendal, F.A.M. Schoenmaker
Wegwijs in de Overdrachtsbelasting - Editie 2025
Overdrachtsbelasting wordt geheven bij verkrijging van onroerende zaken. In Wegwijs in de Overdrachtsbelasting wordt deze belasting op overzichtelijke en systematische wijze behandeld.
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Meer
This authoritative guide presents in–depth discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, special property rules, and planned giving. Meer
Line–by–line tips and instructions to successfully file Form 1023
IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code). Meer
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations′ tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Meer
Offering a critical perspective on tax enforcement and economic inequality, this book sheds light on the challenges of tax noncompliance by the rich and proposes innovative legal rules to address the tax gap. Meer
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. Meer
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Meer
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Meer
Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Meer
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Meer
Charting tax changes post-Budget, this edition of Whillans's Tax Tables includes all the relevant information from the 2022 Autumn Budget, enabling practitioners to start processing the updated facts and figures. Meer
Charting tax changes post-Finance Act, known and respected for its accuracy, this title contains all the data you need. This edition includes provisions from Finance Act 2022 and updated retail price indices, together with any other information not available for inclusion in the Budget edition. Meer