Business valuation and federal taxes [[electronic resource] ] : procedure, law, and perspective / / David Laro [and] Shannon P. Pratt |
Autore | Laro David |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2011 |
Descrizione fisica | 1 online resource (518 p.) |
Disciplina |
336.2070973
343.05/5 |
Altri autori (Persone) | PrattShannon P |
Soggetto topico |
Business tax - United States
Corporations - Taxation - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-119-20006-7
1-283-05260-1 9786613052605 1-118-02318-8 1-118-02316-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
CONTENTS; Foreword to Second Edition; Foreword: Legal Practitioner's Perspective; Foreword: Law Professor's Perspective; Foreword: Business Appraiser's Perspective; Preface to the New Edition; Origin of the Book; Authors Provide Own Perspectives; Topics Covered; Acknowledgments; About the Authors; CHAPTER 1; CHAPTER 2; CHAPTER 3; CHAPTER 4; CHAPTER 5; CHAPTER 6; CHAPTER 7; CHAPTER 8; CHAPTER 9; CHAPTER 10; CHAPTER 11; CHAPTER 12; CHAPTER; CHAPTER 14; CHAPTER 15; CHAPTER 16; CHAPTER 17; CHAPTER 18; CHAPTER 19; CHAPTER 20; CHAPTER 21; CHAPTER 22; CHAPTER 23; CHAPTER 24; CHAPTER 25; CHAPTER 26
CHAPTER 27Appendix A; Appendix B; Table of Cases; Index |
Record Nr. | UNINA-9910139640103321 |
Laro David
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Hoboken, N.J., : Wiley, c2011 | ||
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Lo trovi qui: Univ. Federico II | ||
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Business valuation and federal taxes : procedure, law, and perspective / / David Laro [and] Shannon P. Pratt |
Autore | Laro David |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2011 |
Descrizione fisica | 1 online resource (518 p.) |
Disciplina |
336.2070973
343.05/5 |
Altri autori (Persone) | PrattShannon P |
Soggetto topico |
Business tax - United States
Corporations - Taxation - United States |
ISBN |
9786613052605
9781119200062 1119200067 9781283052603 1283052601 9781118023181 1118023188 9781118023167 1118023161 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
CONTENTS; Foreword to Second Edition; Foreword: Legal Practitioner's Perspective; Foreword: Law Professor's Perspective; Foreword: Business Appraiser's Perspective; Preface to the New Edition; Origin of the Book; Authors Provide Own Perspectives; Topics Covered; Acknowledgments; About the Authors; CHAPTER 1; CHAPTER 2; CHAPTER 3; CHAPTER 4; CHAPTER 5; CHAPTER 6; CHAPTER 7; CHAPTER 8; CHAPTER 9; CHAPTER 10; CHAPTER 11; CHAPTER 12; CHAPTER; CHAPTER 14; CHAPTER 15; CHAPTER 16; CHAPTER 17; CHAPTER 18; CHAPTER 19; CHAPTER 20; CHAPTER 21; CHAPTER 22; CHAPTER 23; CHAPTER 24; CHAPTER 25; CHAPTER 26
CHAPTER 27Appendix A; Appendix B; Table of Cases; Index |
Record Nr. | UNINA-9910677354903321 |
Laro David
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||
Hoboken, N.J., : Wiley, c2011 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Taxation of US investment partnerships and hedge funds [[electronic resource] ] : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada |
Autore | Vasavada Nevandu P |
Pubbl/distr/stampa | Hoboken, NJ, : Wiley, 2010 |
Descrizione fisica | 1 online resource (302 p.) |
Disciplina |
332.645240973
336.2070973 |
Collana | Wiley professional advisory services |
Soggetto topico |
Hedge funds - Taxation - United States
Investment clubs - Taxation - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
0-470-64258-0
1-282-70781-7 9786612707810 0-470-64256-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation; Contents; Preface; Chapter 1: The Arcane World of Hedge Funds and Investment Partnerships; Chapter 2: The Structure of Hedge Funds; Chapter 3: Hedge Fund Fees; Chapter 4: Hedge Fund Accounting and Tax Filing; Chapter 5: Partner Tax Allocations in U.S. Partnerships; Chapter 6: Tax Allocations of Realized Gains by Layering; Chapter 7: Partial and Full Netting Methods; Chapter 8: Comparative Tax Consequences of Layering and Netting Methods
Chapter 9: Tax Efficiency of Hedge Funds Chapter 10: Hedge Fund Performance and Risk Presentation; Chapter 11: Mutual Funds and Venture Funds Compared to Hedge Funds; Chapter 12: Epilogue; Appendix 1: Excerpts of Key U.S. Statutes Discussed in Chapter 1 That Govern U.S. and Offshore Hedge Funds and Venture Funds; Appendix 2: Methodology and Implementation Example of Full Netting; Appendix 3: Methodology and Implementation Example of Partial Netting; Appendix 4: Nonabusive Tilting of Tax Allocations According to Tax Preferences Appendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index |
Record Nr. | UNINA-9910458810503321 |
Vasavada Nevandu P
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||
Hoboken, NJ, : Wiley, 2010 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Taxation of US investment partnerships and hedge funds [[electronic resource] ] : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada |
Autore | Vasavada Nevandu P |
Pubbl/distr/stampa | Hoboken, NJ, : Wiley, 2010 |
Descrizione fisica | 1 online resource (302 p.) |
Disciplina |
332.645240973
336.2070973 |
Collana | Wiley professional advisory services |
Soggetto topico |
Hedge funds - Taxation - United States
Investment clubs - Taxation - United States |
ISBN |
0-470-64258-0
1-282-70781-7 9786612707810 0-470-64256-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation; Contents; Preface; Chapter 1: The Arcane World of Hedge Funds and Investment Partnerships; Chapter 2: The Structure of Hedge Funds; Chapter 3: Hedge Fund Fees; Chapter 4: Hedge Fund Accounting and Tax Filing; Chapter 5: Partner Tax Allocations in U.S. Partnerships; Chapter 6: Tax Allocations of Realized Gains by Layering; Chapter 7: Partial and Full Netting Methods; Chapter 8: Comparative Tax Consequences of Layering and Netting Methods
Chapter 9: Tax Efficiency of Hedge Funds Chapter 10: Hedge Fund Performance and Risk Presentation; Chapter 11: Mutual Funds and Venture Funds Compared to Hedge Funds; Chapter 12: Epilogue; Appendix 1: Excerpts of Key U.S. Statutes Discussed in Chapter 1 That Govern U.S. and Offshore Hedge Funds and Venture Funds; Appendix 2: Methodology and Implementation Example of Full Netting; Appendix 3: Methodology and Implementation Example of Partial Netting; Appendix 4: Nonabusive Tilting of Tax Allocations According to Tax Preferences Appendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index |
Record Nr. | UNINA-9910784942303321 |
Vasavada Nevandu P
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||
Hoboken, NJ, : Wiley, 2010 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard |
Pubbl/distr/stampa | Chicago, : University of Chicago Press, 1995 |
Descrizione fisica | 1 online resource (126 p.) |
Disciplina |
336.2070973
336.24/3 336.243 |
Altri autori (Persone) |
FeldsteinMartin S
HinesJames R., Jr., <1958-> HubbardR. Glenn |
Collana | A National Bureau of Economic Research project report |
Soggetto topico |
Corporations, American - Taxation
International business enterprises - Taxation |
Soggetto genere / forma | Electronic books. |
ISBN |
1-281-22335-2
9786611223359 0-226-24188-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Front matter -- Contents -- Preface -- Introduction -- 1. Home-Country Effects of Outward Direct Investment -- 2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income -- 3. Corporate Taxes and the Cost of Capital for U.S. Multinationals -- 4. The Importance of Income Shifting to the Design and Analysis of Tax Policy -- 5. Alternative Minimum Tax Rules and Multinational Corporations -- 6. Taxes, Technology Transfer, and R&D by Multinational Firms -- 7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances -- 8. Is Foreign Direct Investment Sensitive to Taxes? -- 9. The Tax Treatment of Interest and the Operations of U.S. Multinationals -- 10. International Accounting, Asymmetric Information, and Firm Investment -- Appendix -- Contributors -- Author Index -- Subject Index |
Record Nr. | UNINA-9910458453703321 |
Chicago, : University of Chicago Press, 1995 | ||
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Lo trovi qui: Univ. Federico II | ||
|
Taxing multinational corporations [[electronic resource] /] / edited by Martin Feldstein, James R. Hines, Jr., and R. Glenn Hubbard |
Pubbl/distr/stampa | Chicago, : University of Chicago Press, 1995 |
Descrizione fisica | 1 online resource (126 p.) |
Disciplina |
336.2070973
336.24/3 336.243 |
Altri autori (Persone) |
FeldsteinMartin S
HinesJames R., Jr., <1958-> HubbardR. Glenn |
Collana | A National Bureau of Economic Research project report |
Soggetto topico |
Corporations, American - Taxation
International business enterprises - Taxation |
Soggetto non controllato | business, corporations, multinationals, tax policy, taxation, competition, research and development, foreign direct investment, equipment, plants, manufacturing, debt, equity, finance, asymmetric information, international accounting, interest, technology, transfer, dividend remittances, repatriation taxes, income shifting, home country, nonfiction, economics, trade |
ISBN |
1-281-22335-2
9786611223359 0-226-24188-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Front matter -- Contents -- Preface -- Introduction -- 1. Home-Country Effects of Outward Direct Investment -- 2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income -- 3. Corporate Taxes and the Cost of Capital for U.S. Multinationals -- 4. The Importance of Income Shifting to the Design and Analysis of Tax Policy -- 5. Alternative Minimum Tax Rules and Multinational Corporations -- 6. Taxes, Technology Transfer, and R&D by Multinational Firms -- 7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances -- 8. Is Foreign Direct Investment Sensitive to Taxes? -- 9. The Tax Treatment of Interest and the Operations of U.S. Multinationals -- 10. International Accounting, Asymmetric Information, and Firm Investment -- Appendix -- Contributors -- Author Index -- Subject Index |
Record Nr. | UNINA-9910784772603321 |
Chicago, : University of Chicago Press, 1995 | ||
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Lo trovi qui: Univ. Federico II | ||
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