Beskattning

The Panama Papers demonstrated that the superrich hide their wealth from the rest of us. Dirty Secrets shows that this was not by accident, but by design. It was the result of a …

Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the …

The 37th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private …

The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying …

UK R&D tax reliefs are among the most effective and generous tax allowances in the world. Yet many companies, entitled to the incentive, do not claim reliefs that are due, either …

First published in 1998, Ruggeri and Vincent analyse different tax reform proposals to create a discourse on dispelling the myths surrounding the flat tax. This book proposes a …

This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot …

Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform …

Creating a Eurasian Union offers a detailed analysis of the economies of the Customs Union of Russia, Belarus, and Kazakhstan and the proposed Eurasian Union. The authors employ …

The private sector involvement in public service is intended to achieve efficiency gain and better service quality through increasing private sector finance and expertise. However, …