(eBook PDF) Principles of Taxation Law 2021 – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 0455244197
- ISBN-13 : 978-0455244198
- Author:
Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2021 brings much needed clarity to this area of law. Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2021 edition include: seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; clearly structured chapters within those parts grouped under helpful headings; flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; an appendix containing all of the up-to-date and relevant rates; and the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered. Students completing courses to satisfy the Tax Practitioners Board will find all the material they need, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital…
table of contents:
PART I CONCEPTUAL FOUNDATIONS
1 A HISTORICAL PERSPECTIVE ON TAX POLICY
2 THE STRUCTURE OF TAX ADMINISTRATION
PART II THE UNDERPINNINGS OF TAX IN THE UNITED STATES
3 TAX ADMINISTRATION IN THE UNITED STATES
4 SPEAKING AMERICAN TAX LANGUAGE
5 LOCATING AND RESEARCHING TAX AUTHORITY
PART III THE MECHANICS OF AN AMERICAN INDIVIDUAL INCOME TAX RETURN
6 FILING STATUS AND DEPENDENTS
7 TAXES IMPOSED ON INCOME
8 DEDUCTIONS
9 LOSSES AND LOSS LIMITATIONS
10 CREDITS
PART IV REFLECTIONS ON POLICY AND PRACTICE
11 THE ALTERNATIVE MINIMUM TAX SYSTEM
12 TAX PLANNING AND PROFESSIONAL STANDARDS