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Sauchiehall Street. The busiest street in Glasgow. In a sprawling top floor office, Dorothy Darvel, actors' agent extraordinaire, is one of the busiest women on the street. Busy shaping the careers of her hopeful young clients, busy trying to stem the flow of the best ones to powerful London agencies and busy trying to check the reckless spending of her once famous actor husband, Gerard. All this while trying to haul his declining career back on track... By the author of the "darkly humourous and addictively engaging" Wiping My Mother's Arse, winnner of the Scottish Fringe Firsts, 2001. Sauchiehall Street premiered at the Cumbernauld Theatre, North Lanarkshire, Scotland in March 2004 in a production by Vanishing Point Theatre Company.
Each chapter of this book describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system. Not all of these principles will have been in the minds of the drafters of the relevant legislation, some of them may well be what philosophers call ‘emergent’ properties, but nonetheless are there, shaping and guiding the design of new legislation and impacting on the future of our taxation model.
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions ...
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
In Global Perspectives on Income Taxation Law, Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class. It is arranged by subject matter in the order in which they are usually covered in U.S. tax law classes. The materials are drawn from a wide variety of countries, including developing countries.
The countryside is changing faster than ever. Fifty years of conservation achievements in the UK are now being confronted by a new complexion of economic forces that are driving change in the countryside. At the same time new ideas in conservation are altering the role that conservation is being asked to play in negotiating the transition from past to future. This revised edition of Bill Adams classic work Future Nature tackles the new challenges in the countryside and wildlife conservation head-on through a new Introduction and Postscript with updated arguments about naturalness and our social engagement with nature, and complemented by a new Foreword by Adrian Phillips. Concepts such as bi...
This book examines the environmental credentials of Olympic Host cities and the opportunities afforded by hosting the Games towards the ecological modernization of the host nation by using perspectives offered by environmental sociology. It also sets out projections for the environmental legacy of London 2012.
Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. This refers to cases where the same partnership, in across border owner/entity situation, is recognized as a taxable person in one country, but as transparent for tax purposes in the other."
Loring and Rounds: A Trustee's Handbook--well over 1,550 pages--is regarded not only as authoritative but also as the most convenient, reliable, and complete single-volume source for trust doctrine. Get in-depth information on how to stay on top of the developments in this complex field of practice. The Handbook carries on the tradition of concise, practical, and up-to-date guidance for trustees, a tradition that began in 1898 with the First Edition. This classic trust reference distills the essence of trust law, illuminating the fundamental principles and answering the basic questions. Loring and Rounds: A Trustee's Handbook, 2016 Edition is up to date and includes eleven chapters of important information, such as chapters on: The Property Requirement The Trustee's Office Interests Remaining with the Settlor The Beneficiary The Trustee's Duties The Trustee's Liabilities Miscellaneous Topics of General Interest to the Trustee Special Types of Trusts The Income Taxation of Trusts Tax Basis/Cost of Trust Property