Taxation

Showing 33–48 of 67 results

Title & Subtitle Abstract Contributors Pages Year Purchase
From

Article 26 of the OECD Model Tax Convention on Income and on Capital

From: International Tax Evasion in the Global Information Age

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Explanation of the article in the Model Tax Treaty that contains the rules governing exchange of information between two contracting states, including foreseeable relevance, privacy rights, and … ; 22 $2.20 Add
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Business and Property Income

From: Income Tax Law, 2/e

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Examination of the statutory scheme for taxing business income, investment or property income, and capital gains. 29 $2.90 Add
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Fixing the Leaks

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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In Chapter 7, I look at a broader range of tax reform proposals to address the major sources of the tax shortfall. 21 $2.10 Add
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Appendix 1

Fiscal Crises Throughout History

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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Fiscal Crises Throughout History 4 $0.40 Add
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Automatic Exchange of Information

From: International Tax Evasion in the Global Information Age

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Overview of the automatic exchange of information, as distinguished from spontaneous exchange and exchange upon request, arising from the systematic and periodic transmission of bulk taxpayer … ; 26 $2.60 Add
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Business and Property Deductions

From: Income Tax Law, 2/e

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Examination of the rules for determining what expenses are deductible from business and property revenues to calculate net profit for tax purposes. 72 $7.20 Add
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Appendix 2

A rough Estimate of the Fiscal Gap

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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A rough Estimate of the Fiscal Gap 3 $0.30 Add
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Capital Gains and Losses

From: Income Tax Law, 2/e

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Examination of the rules for taxation of capital gains and losses, including what constitutes capital property, when a disposition occurs, computation of the gain or loss, and the principal … 40 $4.00 Add
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Foreign Account Compliance Act

From: International Tax Evasion in the Global Information Age

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Examination of the Foreign Account Tax Compliance Act of the United States. ; 33 $3.30 Add
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Tax Cuts

Part of the Problem, Not the Solution

From: Canada after Harper

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Trish Hennessy relates how the obsession with tax cuts promoted by neoliberal governments has served as a convenient excuse for slashing social programs. 15 $1.50 Add
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Appendix 3

Major Restrictions Imposed on Registered Charities

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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Major Restrictions Imposed on Registered Charities 4 $0.40 Add
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Charities, Animals, and Social Change

Charting a More Charitable Approach to Animal Advocacy

From: Canadian Perspectives on Animals and the Law

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Exploration of the role that charities law might be able to play in promoting animal welfare. ; 37 $3.70 Add
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International Collections Enforcement and Voluntary Disclosures

From: International Tax Evasion in the Global Information Age

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Overview of the voluntary disclosure process in Canada and the United States. ; 35 $3.50 Add
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Other Income and Deductions

From: Income Tax Law, 2/e

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Examination of the rules governing taxation of receipts and allowances other than from the specified sources of office, employment, business, property and capital gains. 30 $3.00 Add
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Appendix 4

Major Instruments of Green Taxation

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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Major Instruments of Green Taxation 6 $0.60 Add
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Conclusions and Recommendations

From: International Tax Evasion in the Global Information Age

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Conclusions regarding the effectiveness of tax exchange information agreements and recommendations for changes to tax policy to combat international tax evasion. ; 16 $1.60 Add