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101
Advances in taxation. edited by John Hasseldine.
Published 2019Table of Contents: “…Disclosure TransparencyConclusion; Notes; Acknowledgments; References; Appendix 1: Variable Definitions; FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance; Introduction; Background; Research Method; One-stage Approach; Two-stage Approach; Data and Results; Sample Selection and Descriptive Statistics; Regression Analysis; Main Results; Robustness Tests; Crossover Analysis; Main Results; Additional Analysis of Analysts' Forecast Results; Conclusion; Notes; Acknowledgments; References.…”
Full text (Wentworth users only)
Electronic eBook -
102
The great American jobs scam : corporate tax dodging and the myth of job creation / Greg LeRoy.
Published 2005Full text (Wentworth users only)
Electronic eBook -
103
Colour of paradise : the emerald in the age of gunpowder empires / Kris Lane.
Published 2010Full text (Wentworth users only)
Electronic eBook -
104
The History of Double Taxation Conventions in the Pre-BEPS Era
Published 2021Table of Contents: “…Chapter 14: The history of Spain's double tax conventions /…”
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105
Qualified appraisals and qualified appraisers : expert tax valuation witness reports, testimony, procedure, law, and perspective / Michael R. Devitt, Lawrence A Sannicandro.
Published 2017Table of Contents: “…Cover -- Title Page -- Copyright -- Contents -- Foreword -- Foreword -- Preface -- Chapter 1: Tax Valuation and the Necessity for Expert Appraisals -- Summary -- The Need for Valuation Experts -- Valuation in Tax Reporting -- Valuation in Tax Litigation -- Valuation in Business and Familial Matters -- Valuation Calculation Standards -- Fair Market Value Defined -- Implied Assumptions -- Cash Value and Market Value -- Computing Fair Market Value -- Step 1: Calculating Net Asset Value -- Step 2: Applying Discounts and Premiums -- Common Tax Appraisal Reports -- Appraisal Reports to Support Tax Reporting Positions -- Appraisal Reports to Support Tax Litigation -- Proliferation of Litigation -- Conclusion -- Chapter 2: Qualified Appraisal -- Summary -- Defining Qualified Appraisal -- Situations in Which a Qualified Appraisal May Be Required -- Qualified Appraisal Requirements for Charitable Contribution Deductions Context -- Requirements -- Legislative History -- Statutory Definition of a Qualified Appraisal -- Regulatory Definition of a Qualified Appraisal -- Requirement 1: The 60-Day Requirement: Treas. …”
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106
Qualified appraisals and qualified appraisers : expert tax valuation witness reports, testimony, procedure, law, and perspective / Michael R. Devitt, Lawrence A Sannicandro.
Published 2017Table of Contents: “…Cover -- Title Page -- Copyright -- Contents -- Foreword -- Foreword -- Preface -- Chapter 1: Tax Valuation and the Necessity for Expert Appraisals -- Summary -- The Need for Valuation Experts -- Valuation in Tax Reporting -- Valuation in Tax Litigation -- Valuation in Business and Familial Matters -- Valuation Calculation Standards -- Fair Market Value Defined -- Implied Assumptions -- Cash Value and Market Value -- Computing Fair Market Value -- Step 1: Calculating Net Asset Value -- Step 2: Applying Discounts and Premiums -- Common Tax Appraisal Reports -- Appraisal Reports to Support Tax Reporting Positions -- Appraisal Reports to Support Tax Litigation -- Proliferation of Litigation -- Conclusion -- Chapter 2: Qualified Appraisal -- Summary -- Defining Qualified Appraisal -- Situations in Which a Qualified Appraisal May Be Required -- Qualified Appraisal Requirements for Charitable Contribution Deductions Context -- Requirements -- Legislative History -- Statutory Definition of a Qualified Appraisal -- Regulatory Definition of a Qualified Appraisal -- Requirement 1: The 60-Day Requirement: Treas. …”
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107
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108
Raise the Federal Gas Tax to Fund Infrastructure : A Debate / Intelligence2.
Published 2015Streaming video (Wentworth users only)
Electronic Video -
109
Mallorca and tourism : history, economy and environment / R.J. Buswell.
Published 2011Full text (Wentworth users only)
Electronic eBook -
110
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111
How Apple CEO Tim Cook would reform tax code / produced by Bloomberg.
Published 2013Full text (Wentworth users only)
Electronic Video -
112
Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / Goyal, Rishi.
Published 2008Table of Contents: “…I. Introduction; II. Tax Concessions in the ECCU; A. Firm-Level Analysis; Figures; 1. …”
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113
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114
Critical issues in taxation and development / edited by Clemens Fuest and George R. Zodrow.
Published 2013Table of Contents: “…Zodrow -- Taxation and development again / Michael Keen -- Do companies view bribes as a tax? …”
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115
A superior hybrid cash-flow tax on corporations / [prepared by] Howell H. Zee.
Published 2006Full text (Wentworth users only)
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116
J.K. Lasser's 1001 Deductions and Tax Breaks 2018 Weltman, Barbara.
Published 2017Full text (Wentworth users only)
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117
The Effects of taxation on capital accumulation / edited by Martin Feldstein.
Published 1987Table of Contents: “…Consumer Spending and the After-Tax Real Interest Rate; 3. Capital Gains Rates, Realizations, and Revenues; 4. …”
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118
Amendments 15 and 24 rights of citizens to vote/poll tax / Cambridge Educational (Firm).
Published 2007Streaming video (Wentworth users only)
Electronic Video -
119
A Common Tax Base for Multinational Enterprises in the European Union by Carsten Wendt.
Published 2009Full text (Wentworth users only).
Electronic eBook -
120
Financial Times Guide to Inheritance Tax, Probate and Estate Planning Fisher, Amanda.
Published 2010Full text (Wentworth users only)
Electronic eBook