In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a..

An essential, time saving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found...

A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations—not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society—the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational,..

When looking at a monthly brokerage statement, an investor’s eyes go straight to the bottom line—the account value. But there’s a catch. If you have big gains and decide to play it safe and take some of that money off the table, taxes will take a hefty chunk of those profits. Brokerage firms know how to handle such risk for their own accounts, hedging holdings, for example, to iron out volatility instead of incurring taxable capital gains. Savvy individual investors can use the same..

Two complete e-books on accounting essentials and using QuickBooks for one low price! This unique value-priced e-book set brings together two bestselling For Dummies books in a single e-book file. Including a comprehensive table of contents and the full text of each book, complete with cover, this e-book set helps you learn the essentials of accounting and then manage your accounting records with QuickBooks 2013. Best of all, you'll pay less than the cost of each book purchased separately.

Prepare your students for career success with first-hand experience in calculating payroll, completing payroll taxes, and preparing payroll records and reports. The 2013 edition of Bieg/Toland's market-leading text addresses all of the latest laws and up-to-the-minute updates regarding payroll. Students focus on applications rather than theory, and strong end-of-chapter material reinforces concepts and provides invaluable hands-on learning experiences. Numerous new examples and real business..

Devoted to the practical needs of the sophisticated practitioner, the Journal of Taxation provides in-depth articles by leading practitioners that examine the problems that tax lawyers and CPAs are likely to face in their own practices. The Journal of Taxation virtually guarantees that you're up-to-the-minute on the tax news that matters most to you by providing you with the latest tax law changes, court decisions, revenue rulings and administrative actions.

The National Tax Journal is published quarterly by the National Tax Association as one method of fulfilling certain of the purposes of the organization, namely to encourage research in government finance by all interested persons and the dissemination of the resultant knowledge. Articles deal with topics of current interest in the fields of taxation, public finances and economics. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on..

Funny Worlds Greatest Tax Preparer Occupation Job Cartoon Drawing Book is a great way to start sketching, drawing, designing, scrapbooking, or just jotting down your thoughts. This unique spiral bound hard covered book includes acid free bright white paper and features twin loop wire spring binding. A great alternative to the standard photo album or notebook. Perfect for use with crayons, markers, paints, pastels, stickers, pencils and pens. Great as a gift for any occasion. Enjoyed by all ages...

The Wall Street Journal Guide to Understanding Your Taxes is an easy-to-use, easy-to-understand guide that de-mystifies the process of taxes. Easy-to-use and designed for use all year long, this uncomplicated, graphic approach to the often bewildering world of taxes is the perfect companion to annual preparation guides and an ideal planning primer. 200 four-color and black-and-white photos, diagrams, and charts. It initiates you into the mysteries of the tax process and educates you regarding..