Scott Sorensen itibaren Kavrochori , Greece

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11/24/2024

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2020-01-11 02:40

Gezi Dizisi Güney Pasifik Adalarına Yolculuk-Gülten Dayıoğlu TrendKitaplar Kütüphanesi

Tarafından yazılmış kitap Tarafından: Altın Kitaplar - Çocuk Kitapları

BOOK REVIEW TAX ARBITRAGE The trawling of the international tax system By Nigel Feetham Spiramus ISBN: 978-1907444-43-2 www.spiramus.com LEGAL, YET IMMORAL! HERE’S EVERYTHING YOU NEED TO KNOW ABOUT TAX ARBITRAGE. An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers “International tax arbitrage is a form of legitimate tax planning.” So declares Nigel Feetham, the author of this really quite enlightening, fascinating and thought provoking book, which sets out to explain arbitrage: what it is, what it does and why it has engendered such controversy, particularly in the UK -- even though, like it or not, it’s legal. As a partner at a leading Gibraltar law firm and Visiting Professor at Nottingham Law School, Nottingham Trent University, Feetham is both an international lawyer and an academic. His book is therefore useful if you wish to understand the ins and outs of arbitrage -- and it is not to be unexpected that he emerges as an extremely competent advocate of the practice. ‘Tax Arbitrage’ is, in his words, ‘unashamedly not a technical tax book nor is it a typical law book. As such, it’s as much intended for…interested (laymen) and business people as it is for tax practitioners and students’. As mentioned in the book’s introduction, arbitrage is one of two kinds of international or cross-border tax structuring (we assume that means avoidance?). One emanates from zero tax jurisdictions, commonly termed ‘offshore’ or ‘tax havens’. The other is ‘tax arbitrage’ – for which there is apparently no single definition and in which, because of its specialized nature, there are no more than three-hundred practitioners worldwide. Feetham has therefore set out to demystify tax arbitrage. He examines some of the resultant press coverage, including some recent court cases, as well as campaigning by certain pressure groups. He also considers the confusion over the boundary between ‘legality’ and morality’ as well as the difference between ‘avoidance’ (legal) and ‘evasion’ (illegal), an issue which should of course be of abiding interest to lawyers, accountants and others in the financial services industry. Basically, tax arbitrage is a ‘commercial activity that...seeks out differences in tax rules in two or more jurisdictions to achieve a tax benefit.’ The term seems to have originated in the Wall Street Journal in 2006 in which ‘tax arbitrage’ was described as a system which ‘plays off one nation’s tax system against another to reduce the banks’ tax bills’. Subsequently, the term became rather better known when the post-banking crisis finally emerged, with governments (make that taxpayers!) having to bail out financial institutions – hence the topicality of this well-written book and the interest it will inevitably create. For further research, the book provides useful sources relating to this highly specialized subject, together with Table of Cases, appendices and index. The publication date is 1 March 2011 and this work gets the informative legal balance on tax arbitrage just right.

2020-01-11 04:40

Meditasyon İlk ve Son Özgürlük (Pratik Meditasyon Rehberi) - Osho TrendKitaplar Kütüphanesi

Tarafından yazılmış kitap Tarafından: Omega

I am sooo exited to be writing my first review! And what a way to start! Rick Riordan's story is fresh and delightful, not to mention side-splittingly funny! The Lightning Thief did have some small points that bugged me, but they were down right insignificant to how much I enjoyed this book! Were shall I start? How about chapter titles! Some authors just skip them, but others go to all the trouble of summing up events in brief sentences. Now, I'm not saying authors who write chapter titles are better than those who do not, I'm just saying, when the story apropetly needs to be lightend, a joke could easliy be placed at the begining of each chapter. Here's The Lightning Thief's first chapter title: "I Accidentally Vaporize My Pre-Algebra Teacher", Awesome, right? :D Writing style is really hard for me to describe, it's like a... a smell that you don't have the vocabulary to explain to others. The closest word I can use to describe The Lightning Thief's style is fresh. I know, it's hard to imagine a book being fresh, but try reading the book and see for yourself. :) Perfect characters really get on my nerves. Percy on the other hand, is perfectly flawed. He has a temper, and the nick name "Seaweed Brain" is kind of a spot-on description of him. All that made him feel absolutely real to me. So, as it turns out, all supposedly "bad" weather - ie. rain, hail, ect. - does not pass over Camp Half-Blood. Why does this bother me? Well, I don't like sunny days. Why? I have no idea. Maybe I'm a vampire (awesome! :)), or maybe I'm just a true north-westerner. At any rate plants need water, so the campers would have to water the countryside single-handedly or watch it crumble away into a desert. See, if I were in Percy's shoes, I would be a lot colder to Poseidon. Percy was undecided about how to act to him, but me? I would just glare. Oh, yeah and sorry if you don't know what I'm talking about. :) But, remember all the faults are severely overruled by the benefits of exploring this magical world. I am honored to grant The Lightning Thief by Rick Riordan a strong 5 stars. * * * * *

Okuyucu Scott Sorensen itibaren Kavrochori , Greece

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