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Explanation of proposed income tax treaty between the United States and the United Kingdom : scheduled for a hearing before the Committee on Foreign Relations, United States Senate on March 5, 2003 / / prepared by the staff of the Joint Committee on Taxation
| Explanation of proposed income tax treaty between the United States and the United Kingdom : scheduled for a hearing before the Committee on Foreign Relations, United States Senate on March 5, 2003 / / prepared by the staff of the Joint Committee on Taxation |
| Pubbl/distr/stampa | U.S. Government Printing Office |
| Descrizione fisica | 1 online resource (iv, 95 p.) |
| Soggetto topico |
Double taxation - United States - Treaties
Double taxation - Great Britain - Treaties Income tax - Law and legislation - United States Income tax - Law and legislation - Great Britain |
| Soggetto non controllato |
Double taxation
Income tax Business & economics Law |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910689508203321 |
| U.S. Government Printing Office | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Testimony of the staff of the Joint Committee on Taxation before the Senate Committee on Foreign Relations hearing on a proposed tax treaty with the United Kingdom and proposed protocols to tax treaties with Australia and Mexico [[electronic resource]]
| Testimony of the staff of the Joint Committee on Taxation before the Senate Committee on Foreign Relations hearing on a proposed tax treaty with the United Kingdom and proposed protocols to tax treaties with Australia and Mexico [[electronic resource]] |
| Autore | Noren David |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. G.P.O.], , [2003] |
| Soggetto topico |
Double taxation - United States
Income tax - Law and legislation - United States Double taxation - Great Britain Income tax - Law and legislation - Great Britain Double taxation - Australia Income tax - Law and legislation - Australia Double taxation - Mexico Income tax - Law and legislation - Mexico |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910692411803321 |
Noren David
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| [Washington, D.C.] : , : [U.S. G.P.O.], , [2003] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
| The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
| Autore | Shekel Moshe |
| Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
| Descrizione fisica | 1 online resource (366 p.) |
| Disciplina | 343.05/2 |
| Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues. |
| Record Nr. | UNINA-9910454718703321 |
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Shekel Moshe
|
||
| Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
| The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
| Autore | Shekel Moshe |
| Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
| Descrizione fisica | 1 online resource (366 p.) |
| Disciplina | 343.05/2 |
| Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
| ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues. |
| Record Nr. | UNINA-9910777982203321 |
|
Shekel Moshe
|
||
| Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
| The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
| Autore | Shekel Moshe |
| Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
| Descrizione fisica | 1 online resource (366 p.) |
| Disciplina | 343.05/2 |
| Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
| ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues. |
| Record Nr. | UNINA-9910818353103321 |
|
Shekel Moshe
|
||
| Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wealth management planning [[electronic resource] ] : the UK tax principles / / Malcolm James Finney
| Wealth management planning [[electronic resource] ] : the UK tax principles / / Malcolm James Finney |
| Autore | Finney Malcolm |
| Pubbl/distr/stampa | West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons Ltd, c2008 |
| Descrizione fisica | 1 online resource (590 p.) |
| Disciplina |
343.4106/2
343.41062 |
| Soggetto topico |
Wealth tax - Law and legislation - Great Britain
Income tax - Law and legislation - Great Britain Capital gains tax - Law and legislation - Great Britain Inheritance and transfer tax - Law and legislation - Great Britain Tax planning - Great Britain |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20628-6
1-282-69130-9 9786612691300 0-470-74231-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Tax systems and their bases of taxation -- UK taxation: an overview -- Domicile -- Residence and ordinary residence -- Residence, ordinary residence and domicile: some practical points -- Income source and asset situs -- The principles and implications of joint tenancy and tenancy in common ownership for spouses and non-spouses -- Capital gains tax -- Inheritance tax: the basics -- Inheritance tax: exemptions and reliefs -- Inheritance tax: gifts with reservation -- Inheritance tax: excluded property -- Inheritance tax: administration -- Trusts: an overview -- Inheritance tax: trusts -- UK resident trusts: income and capital gains taxation -- Non-UK resident trusts: income and capital gains taxation -- Investments -- Main residence or home -- Non-UK domiciliaries and UK homes -- Stamp duty and stamp duty land tax -- Non UK resident taxation -- Accessing offshore monies: the non-UK domiciled perspective -- The offshore dimension -- International taxation -- Wills. |
| Record Nr. | UNINA-9910139518303321 |
|
Finney Malcolm
|
||
| West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons Ltd, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wealth management planning [[electronic resource] ] : the UK tax principles / / Malcolm James Finney
| Wealth management planning [[electronic resource] ] : the UK tax principles / / Malcolm James Finney |
| Autore | Finney Malcolm |
| Pubbl/distr/stampa | West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons Ltd, c2008 |
| Descrizione fisica | 1 online resource (590 p.) |
| Disciplina |
343.4106/2
343.41062 |
| Soggetto topico |
Wealth tax - Law and legislation - Great Britain
Income tax - Law and legislation - Great Britain Capital gains tax - Law and legislation - Great Britain Inheritance and transfer tax - Law and legislation - Great Britain Tax planning - Great Britain |
| ISBN |
1-119-20628-6
1-282-69130-9 9786612691300 0-470-74231-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Tax systems and their bases of taxation -- UK taxation: an overview -- Domicile -- Residence and ordinary residence -- Residence, ordinary residence and domicile: some practical points -- Income source and asset situs -- The principles and implications of joint tenancy and tenancy in common ownership for spouses and non-spouses -- Capital gains tax -- Inheritance tax: the basics -- Inheritance tax: exemptions and reliefs -- Inheritance tax: gifts with reservation -- Inheritance tax: excluded property -- Inheritance tax: administration -- Trusts: an overview -- Inheritance tax: trusts -- UK resident trusts: income and capital gains taxation -- Non-UK resident trusts: income and capital gains taxation -- Investments -- Main residence or home -- Non-UK domiciliaries and UK homes -- Stamp duty and stamp duty land tax -- Non UK resident taxation -- Accessing offshore monies: the non-UK domiciled perspective -- The offshore dimension -- International taxation -- Wills. |
| Record Nr. | UNINA-9910830725903321 |
|
Finney Malcolm
|
||
| West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons Ltd, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wealth management planning : the UK tax principles / / Malcolm James Finney
| Wealth management planning : the UK tax principles / / Malcolm James Finney |
| Autore | Finney Malcolm |
| Pubbl/distr/stampa | West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons Ltd, c2008 |
| Descrizione fisica | 1 online resource (590 p.) |
| Disciplina | 343.4106/2 |
| Soggetto topico |
Wealth tax - Law and legislation - Great Britain
Income tax - Law and legislation - Great Britain Capital gains tax - Law and legislation - Great Britain Inheritance and transfer tax - Law and legislation - Great Britain Tax planning - Great Britain |
| ISBN |
1-119-20628-6
1-282-69130-9 9786612691300 0-470-74231-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Tax systems and their bases of taxation -- UK taxation: an overview -- Domicile -- Residence and ordinary residence -- Residence, ordinary residence and domicile: some practical points -- Income source and asset situs -- The principles and implications of joint tenancy and tenancy in common ownership for spouses and non-spouses -- Capital gains tax -- Inheritance tax: the basics -- Inheritance tax: exemptions and reliefs -- Inheritance tax: gifts with reservation -- Inheritance tax: excluded property -- Inheritance tax: administration -- Trusts: an overview -- Inheritance tax: trusts -- UK resident trusts: income and capital gains taxation -- Non-UK resident trusts: income and capital gains taxation -- Investments -- Main residence or home -- Non-UK domiciliaries and UK homes -- Stamp duty and stamp duty land tax -- Non UK resident taxation -- Accessing offshore monies: the non-UK domiciled perspective -- The offshore dimension -- International taxation -- Wills. |
| Record Nr. | UNINA-9910877402803321 |
|
Finney Malcolm
|
||
| West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons Ltd, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
