Aspect by aspect analysis of zakah, what zakah is due on, percentages and amounts, applications of key rules, and more.

How you handle global Tax issues can make or break a deal. Gain a better understanding of these issues with guidance from PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide When a Business engages in a multinational merger or acquisition, dealing with a diverse set of transaction-related tax rules is one of the major challenges to successful implementation. PricewaterhouseCoopers' Mergers and Acquisitions: A Global Tax Guide helps you navigate the complexities unique to these..

International juridical double taxation can be generally defined as the imposition of comparable taxes in two (or more) States on the same taxpayer in respect of the same subject matter and for identical periods. Its harmful effects on the exchange of goods and services and movements of capital, technology and persons are so well known that it is scarcely necessary to stress the importance of removing the obstacles that double taxation presents to the development of economic relations between..

This book explains: Economic Effect of VAT Structure of VAT

This Study approaches the subject of Tax reform from basic economic principles. The objectives are to develop guidelines for the Design of tax policy; to show how the principles can structure systematic Research into tax reform in terms of the Consequences for households, producers and government; and finally, to combine the guidelines and applied research into a practical tax package for Pakistan, where tax reform has become an urgent priority.  Professors Ahmad and Stern provide a coherent..

A variety of policies, programs, and strategies have been designed to provide assistance, directly or indirectly, to businesses for the purpose of promoting economic development in a community. This book provides a comprehensive and detailed discussion of the uses, structures, and impacts of tax increment financing (TIF), one of the most widely used state and local economic development policies. Offering specific examples, cases, surveys, and empirical evidence, it addresses how TIF works,..

"Sales Tax, which has come to occupy a very important place in the fiscal structure of all the states, has now been replaced by State Value Added Tax (State-VAT). As is the case in most other countries, this is being done to remove the deficiencies in the existing Sales Tax. In the past, considerable effort have, in this regard, been made by the committees of States' Finance Ministers of 1995 and 1998 as also by the Committee of Chief Ministers of 1999. In addition, the efforts of the..

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the European Union provides broad guidance for the EU in shaping a system of consolidated base taxation with formulary apportionment.  It evaluates how the U.S. states and Canadian provinces have resolved..

Written from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land. Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations. The authors..

The Law he various indices of ability-to-pay taxes, Income is regarded by far the most appropriate. This is borne out by the popularity of income taxes the World over. For operation an income tax system successfully, tax authorities, particularly in developing countries, are required to resolve various issues to make it compatible with the socio-economics objectives of government policy. Part I of this nook examines various analytical and policy issues associated with the designing of an..