'Moshe Shekel has produced a prodigious piece of work on timing, the result of a major research project ... Few American practitioners, even in down economic times, can afford the time to write a comprehensive, comparative study, systematically pulling together the doctrine and the controversies about doctrine in three sophisticated jurisdictions – the United States, the United Kingdom, and Israel. But that comprehensive, comparative work is exactly what Shekel has given us.' – Erik M. Jensen, Columbia Journal of Tax Law, Vol. 1:262, 2010
"Overall, the book is a truly scholarly piece about the theory and practice of taxable income recognition. ... Thanks to Dr Shekel, the reader ends up attaining a better grasp of the corporate taxing environments in these countries." - Volkan Muslu, European Accounting Review, 2011
Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income.
The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year.
This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
„Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.
Versand:
EUR 29,99
Von Vereinigtes Königreich nach USA
Versand:
EUR 9,95
Von Deutschland nach USA
Anbieter: Biblios, Frankfurt am main, HESSE, Deutschland
Zustand: New. Bestandsnummer des Verkäufers 1814964146
Anzahl: 4 verfügbar
Anbieter: Revaluation Books, Exeter, Vereinigtes Königreich
Paperback. Zustand: Brand New. 1st edition. 334 pages. 9.21x6.14x0.94 inches. In Stock. This item is printed on demand. Bestandsnummer des Verkäufers __0415631637
Anzahl: 1 verfügbar
Anbieter: THE SAINT BOOKSTORE, Southport, Vereinigtes Königreich
Paperback / softback. Zustand: New. New copy - Usually dispatched within 4 working days. Bestandsnummer des Verkäufers B9780415631631
Anzahl: 1 verfügbar
Anbieter: PBShop.store US, Wood Dale, IL, USA
PAP. Zustand: New. New Book. Shipped from UK. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Bestandsnummer des Verkäufers L0-9780415631631
Anzahl: Mehr als 20 verfügbar
Anbieter: California Books, Miami, FL, USA
Zustand: New. Bestandsnummer des Verkäufers I-9780415631631
Anzahl: Mehr als 20 verfügbar
Anbieter: PBShop.store UK, Fairford, GLOS, Vereinigtes Königreich
PAP. Zustand: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Bestandsnummer des Verkäufers L0-9780415631631
Anzahl: Mehr als 20 verfügbar
Anbieter: Ria Christie Collections, Uxbridge, Vereinigtes Königreich
Zustand: New. PRINT ON DEMAND Book; New; Fast Shipping from the UK. No. book. Bestandsnummer des Verkäufers ria9780415631631_lsuk
Anzahl: Mehr als 20 verfügbar
Anbieter: Revaluation Books, Exeter, Vereinigtes Königreich
Paperback. Zustand: Brand New. 1st edition. 334 pages. 9.21x6.14x0.94 inches. In Stock. Bestandsnummer des Verkäufers x-0415631637
Anzahl: 2 verfügbar
Anbieter: moluna, Greven, Deutschland
Zustand: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question o. Bestandsnummer des Verkäufers 594655381
Anzahl: Mehr als 20 verfügbar
Anbieter: AHA-BUCH GmbH, Einbeck, Deutschland
Taschenbuch. Zustand: Neu. Neuware - This book critically examines the various approaches of tax systems in the U.K., the U.S., and Israel, in relation to the timing of the recognition of income and expense for tax purposes, and suggests an innovative new model of timing for tax purposes. Bestandsnummer des Verkäufers 9780415631631
Anzahl: 2 verfügbar