This book is a critical study of the issues surrounding the treaty allocation of tax powers between source and residence countries. It discusses the allocation of tax powers between the competing jurisdictional claims in an unbiased and practical way. It examines the prevailing treaty allocation rules from the perspective of developing countries and discusses the quest for developing an appropriate tax treaty model for allocating revenue between developing and developed countries.While demonstrating the inequity of the existing network of double tax treaties involving developing countries, it seeks to shift the emphasis in international discussions on the tax concerns of developing countries from double tax treaties to the need for providing assistance to developing countries to improve their enforcement and administrative capability in tax matters. As such, the book is ideal for students or tax practitioners, tax officers in developing countries and advisers on matters relating to overseas investments.
In Money, Income and Time, Alvaro Cencini examines how money has been alternatively defined as a commodity and as the general equivalent of all commodities to be, subsequently, identified with the concept of numeraire, and, finally, reduced to the actual notion of credit. To better clarify the terms of the problem, the writer analyses it through the main theories of money which have been developed since the works of the classical economist. The book does not take the form of a history of economic doctrines, however, since its aim is at the same time less ambitious and more precise, that is defining the true nature of money through a critical and synthetic appraisal of its various analyses.
Updated to tax year 2014/2015.Written by a qualified tax adviser, solicitor and university lecturer, this book provides a basic introduction to the UK income tax system and requires no previous knowledge. It considers the income tax affairs of the members of an extended family in a practical and approachable manner.The book is ideal for those who wish to acquire a general understanding of how their income tax is calculated and on what basis. It is also aimed at people starting any kind of course of study which may require knowledge of UK income tax, such as accountancy, law, business, finance or management.The narrative is clear, concise and accessible, and can be read from start to finish in several sittings to give a good, basic appreciation of the subject.Topics covered include the personal allowance, rates of tax, thresholds, savings income and dividends, age-related allowances and pensions.The "Really Basic Introductions" series includes the following titles:- A Really Basic Introduction to Value Added Tax- A Really Basic Introduction to English Law and the English Legal System- A Really Basic Introduction to English Contract Law- A Really Basic Introduction to Company Law- A Really Basic Introduction to Income Tax- A Really Basic Introduction to Capital Gains TaxThe above titles are all available in Kindle format.