Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF

Author: Ruud A. de Mooij

Publisher: International Monetary Fund

Published: 2021-02-26

Total Pages: 388

ISBN-13: 1513511777

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

ICOME 2021

ICOME 2021 PDF

Author: Eka Putra Ramdhani

Publisher: European Alliance for Innovation

Published: 2022-01-07

Total Pages: 227

ISBN-13: 1631903314

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This book is the proceeding of the International Conference on Maritime Education (ICOME 2021) that was successfully held on 3-5 November 2021 using an online platform. The conference was mainly organized by The Faculty of Teacher Training and Education Universitas Maritim Raja Ali Haji (FKIP UMRAH). This conference aims to provide a forum for scholars, professionals, and academics to share their fruitful insights on current issues in education. Each participant will get an opportunity to expand their networks and collaborate at the ICOME 2021. The conference’s theme is “The Reinforcement of Educational System, Values, and Characters in Maritime Education”. The number of participants who joined the zoom room was recorded at 296 participants and 30 participants attended the conference directly at the Aston Hotel, Tanjungpinang, Indonesia. The 27 full papers presented were carefully reviewed and selected from 41 submissions. The papers reflect the conference sessions as follows: teaching methods and approaches, testing and evaluation, educational management and policy, designing syllabus and production of teaching materials, teacher training and professional development, digital literacy and technology usage for education, challenges and barriers in coastal education, character education in maritime context, curriculum development for maritime context, international, cross-national and domestic forces in the shaping of educational ideologies, educational systems, and patterns of teaching and learning.

Recent Advances in Mechanical Engineering

Recent Advances in Mechanical Engineering PDF

Author: Ivan Tolj

Publisher: Springer Nature

Published: 2022-08-18

Total Pages: 405

ISBN-13: 9811908672

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The book presents the select proceedings of 5th International Conference on Mechanical Engineering (ICOME). ICOME is a series of international conference in mechanical engineering held every two years in Indonesia. The covered topics include aerodynamics and fluid mechanics, air conditioning and cooling system, turbomachinery and alternative fuels, modeling, simulation and optimization, thermodynamics and heat transfer, and combustion system. This book also covers material engineering, composite materials, biomaterials, fatigue and fracture, corrosion, tribology, and biomechanics. Given the contents, the book is useful for students, researchers, and professionals in the area of mechanical engineering and materials.

The Fund's Income Position for FY 2021 - Actual Outcome

The Fund's Income Position for FY 2021 - Actual Outcome PDF

Author: International Monetary

Publisher: International Monetary Fund

Published: 2021-11-24

Total Pages: 10

ISBN-13: 1616354631

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This paper reports on the Fund’s income position for FY 2021 following the closing of the Fund’s accounts for the financial year and completion of the external audit. Overall FY 2021 net income amounted to SDR 4.8 billion or SDR 0.7 billion higher than estimated in April, mainly reflecting a larger than anticipated gain reported under IAS 19 (the accounting standard for employee benefits) and endowment returns exceeding earlier projections.

Income Tax Planning And Management 26 Revised Edition (Assessment Year 2021-22)

Income Tax Planning And Management 26 Revised Edition (Assessment Year 2021-22) PDF

Author: Dr. R.K. Jain,

Publisher: SBPD Publications

Published: 2022-03-16

Total Pages: 773

ISBN-13:

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1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Clubbing of Income and Aggregation of Income, 14. Set-off and Carry Forward of Losses, 15. Deduction from Gross Total Income, 16. Assessment of Individuals (Computation of Total Income), 17. Computation of Tax Liability of Individuals, 18. Deduction of Tax at Source, 19. Income Tax Authorities, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Advance Payment of Tax, 25. Assessment of Hindu Undivided Family and Computation of Tax Liability, 26. Assessment of Firm and Association of Persons and Computation of Tax Liability, 27. Recovery and Refund of Tax, 28. Settlement of Cases, 29 . Purchase of Immovable Property by Central Government, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business. Provisions and Procedure of Filling the Return of Income and e-Filling of Income Tax and TDS Returns Rebate and Relief in Tax.

How to Avoid a Climate Disaster

How to Avoid a Climate Disaster PDF

Author: Bill Gates

Publisher: Vintage

Published: 2021-02-16

Total Pages: 201

ISBN-13: 0385546149

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#1 NEW YORK TIMES BEST SELLER • In this urgent, authoritative book, Bill Gates sets out a wide-ranging, practical—and accessible—plan for how the world can get to zero greenhouse gas emissions in time to avoid a climate catastrophe. Bill Gates has spent a decade investigating the causes and effects of climate change. With the help of experts in the fields of physics, chemistry, biology, engineering, political science, and finance, he has focused on what must be done in order to stop the planet's slide to certain environmental disaster. In this book, he not only explains why we need to work toward net-zero emissions of greenhouse gases, but also details what we need to do to achieve this profoundly important goal. He gives us a clear-eyed description of the challenges we face. Drawing on his understanding of innovation and what it takes to get new ideas into the market, he describes the areas in which technology is already helping to reduce emissions, where and how the current technology can be made to function more effectively, where breakthrough technologies are needed, and who is working on these essential innovations. Finally, he lays out a concrete, practical plan for achieving the goal of zero emissions—suggesting not only policies that governments should adopt, but what we as individuals can do to keep our government, our employers, and ourselves accountable in this crucial enterprise. As Bill Gates makes clear, achieving zero emissions will not be simple or easy to do, but if we follow the plan he sets out here, it is a goal firmly within our reach.

The Case for Basic Income

The Case for Basic Income PDF

Author: Jamie Swift

Publisher: Between the Lines

Published: 2021-05-03

Total Pages: 160

ISBN-13: 1771135484

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Inequality is up. Decent work is down. Free market fundamentalism has been exposed as a tragic failure. In a job market upended by COVID-19—with Canadians caught in the grip of precarious labour, stagnant wages, a climate crisis, and the steady creep of automation—an ever-louder chorus of voices calls for a liveable and obligation-free basic income. Could a basic income guarantee be the way forward to democratize security and intervene where the market economy and social programs fail? Jamie Swift and Elaine Power scrutinize the politics and the potential behind a radical proposal in a post-pandemic world: that wealth should be built by a society, not individuals. And that we all have an unconditional right to a fair share. In these pages, Swift and Power bring to the forefront the deeply personal stories of Canadians who participated in the 2017–2019 Ontario Basic Income Pilot; examine the essential literature and history behind the movement; and answer basic income’s critics from both the right and left.

Income Tax Law and Practice Assessment Year 2022-23

Income Tax Law and Practice Assessment Year 2022-23 PDF

Author: R.K. Jain,

Publisher: Scorer Guru Publications

Published: 2022-11-03

Total Pages: 713

ISBN-13:

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1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns

J.K. Lasser's Your Income Tax 2022

J.K. Lasser's Your Income Tax 2022 PDF

Author: J.K. Lasser Institute

Publisher: John Wiley & Sons

Published: 2022-01-05

Total Pages: 1093

ISBN-13: 1119839270

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The latest edition of the leading resource for individual tax preparation in the US Fully revised to reflect numerous changes to the 2021 tax code, J.K. Lasser's Your Income Tax Professional Edition 2022 delivers step-by-step instructions that walk you through each worksheet and form you’ll need to help your clients file their taxes. This popular guide provides tax-saving advice on every available deduction, so you can be sure your clients are keeping as much money in their pockets as possible. You’ll find special features included throughout the guide, including new tax laws, recent IRS rulings and court decisions, tax filing pointers, and tax planning strategies. The book also offers: Critical information on the impact of the American Rescue Plan Act (ARPA) and the Consolidated Appropriations Act, 2021 (CAA) on individual tax filings Discussions of—and guidance for—practicing before the Internal Revenue Service A set of the most used 2021 tax forms Citations of tax law authorities The gold standard in tax preparation guides for Certified Public Accountants, other accountants, and tax preparers, J.K. Lasser's Your Income Tax Professional Edition 2022 is a fully updated, one-stop resource designed to help you deliver unmatched service to individual taxpayers.

Income Inequality in America

Income Inequality in America PDF

Author: Stacey M. Jones

Publisher: Bloomsbury Publishing USA

Published: 2023-01-18

Total Pages: 419

ISBN-13: 1440867445

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This book provides a one-stop resource for understanding the full dimensions of income inequality in the United States, including chief socioeconomic drivers of inequality and proposals to reduce the widening gap between rich and poor in America. Carefully researched and scrupulously nonpartisan, this resource examines the history and current state of income inequality in the United States, with a particular focus on key issues, events, and political/economic philosophies relevant to the enduring divide between rich and poor in America. One of the most valuable aspects of the book is that it surveys the complex history of income inequality in an easy-to-understand fashion that helps readers identify and assess the ways in which income inequality shapes many aspects of modern American society. The book is even-handed in its treatment of the academic and policy debates over the causes, consequences, and appropriate response to today's growing inequality. In addition, this resource provides insights into the financial underpinnings of debt and wealth and capitalism and how all of those factors perpetuate themselves. It also examines problems and challenges related to child care, education, transportation, housing, and saving for retirement that hamper so many poor people in their efforts to lift their households out of poverty.