Federal Taxation

  • Taxation

    expenses provided to employees in the course of their employment are normally taxed under PAYE. For ‘home-based’ employee, such as if the home address appears on the business cards, then the way that work-related travel expenses are treated for taxation purposes is different to being based in the employee’s premises. Self-Employed: For self-employed, a range of possible claims may be allowable against tax covering a percentage of the running costs of the home. Self-employed is allow to claim for

    Words: 1894 - Pages: 8

  • Taxation

    I.GENERAL PRINCIPLES ( THE POWER OF TAXATION ( Definitions: 1. Taxation: Power by which the sovereign raises revenue to defray the necessary expenses of the government from among those who in some measure are privileged to enjoy its benefits and must bear its burden. 2. Taxes: Enforced proportional contribution from properties and persons levied by the State by virtue of its sovereignty for the support of government and for public needs. ( Characteristics of Taxes: 1. forced charge; 2. generally

    Words: 3955 - Pages: 16

  • Federal Taxation

    1 Tax Credits / Alternative Minimum Tax Federal Tax I Fall 2012 OVERVIEW: This handout summarizes the Tax Credits and Alternative Minimum Tax topics in chapter 7 of your textbook. These are the last topics we will be covering this semester, and as previously discussed I am providing this handout supplementing the material contained in your text due to the time we lost because of Storm Sandy. The material on Tax Credits is contained on pages 7-23 – 7-34 (11 pages) of your textbook. The material

    Words: 2508 - Pages: 11

  • Taxation

    Taxation Taxation - A means by which governments finance their expenditure by imposing charges on citizens and corporate entities. Governments use taxation to encourage or discourage certain economic decisions. For example, reduction in taxable personal (or household) income by the amount paid as interest on home mortgage loans results in greater construction activity, and generates more jobs. Characteristics * Enforced contribution. * Generally payable with money. * Proportionate

    Words: 406 - Pages: 2

  • Taxation

    on page 1 of the 1040 form. These would generally have the same contribution and benefit limits as other qualified plans, however there must be the consideration that, earned income must be reduced by two amounts. According to Prentice Hall’s Federal Taxation, these would be the 50% deduction for self-employment taxes and, the Keogh contribution itself. It states that “Since the contribution is based on earned income after contribution, the 25% contribution percentage must be reduced to 20 %”; there

    Words: 1304 - Pages: 6

  • Federal Taxation

    is used to buy, construct, or substantially improve the taxpayer’s qualified residence. 2. Discuss the section of the IRS code that the IRS will use to support its position of disallowing the deduction. According to Publication 17 (2010), Your Federal Income Tax for Individuals, part 5-23, personal interest is expense that is considered not deductible. Personal interests are interests on car loans, credit cards, loans for appliances and furniture and interest on loans made by one person to another

    Words: 710 - Pages: 3

  • Taxation

    of the partnership model. 4. TAXATION – One of the major disadvantages of partnership, taxation laws mean that partners must pay tax in the same way as sole traders, each submitting a Self Assessment tax return each year. They are also required to register as self employed with HM Revenue & Customs. The current laws mean that if the partnerships (and the partners) bring in more than a certain level, then they are subject to greater levels of personal taxation than they would be in a limited company

    Words: 4972 - Pages: 20

  • Taxation

    PAPER F6 TAXATION (UK) P R A C T I C E & R E V I S I O N K I T FA 2012 BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this, the only Paper F6 Practice and Revision Kit to be reviewed by the examiner:      We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own

    Words: 86065 - Pages: 345

  • Taxation

    1 http://www.miteshk.webs.com TAXATION CHAPTER 1: INTRODUCTION The word tax is derived from a Latin word “Taxare “it means to estimate or value. The term tax to a common man means money paid to the Government out of compulsion without deriving any benefit directly by himself or his family members. As per taxation tax means statuary payment to be made b the public and imposed by the Government. Definition: As per Prof. Adams: ¾ From the Stand point of the state, a tax is source

    Words: 19516 - Pages: 79

  • Taxation

    circumstances of each case determine the weight IRS assigns different factors. NOTE: Employers uncertain about how to classify a worker can request an IRS determination by filing Form SS-8, “Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding.” However, some tax specialists caution that IRS usually classifies workers as employees whenever their status is not clear-cut. In addition, employers that request an IRS determination lose certain

    Words: 379 - Pages: 2

  • Federal Taxation Outline

    Chapter 3 3.1 Tax Formula Income (Gross receipts, taxable and nontaxable, except return of capital or receipt of borrowed funds) Less: Exclusions Gross Income Less: Deductions for AGI AGI Less: Greater of itemized/standard deduction Less: Personal/dependent exemptions Taxable Income Less: Tax Credits Tax Due/Refund Deductions for AGI (above the line deductions) * Expenses incurred

    Words: 1826 - Pages: 8

  • Taxation

    BA (Hons) Accounting (Full-time), Edinburgh Napier University City University of Hong Kong School of Continuing and Professional Education Taxation (Hong Kong) 2013/14 Trimester 1 COURSEWORK ASSIGNMENT DUE DATE: 18 November 2013 (Monday) (Answer the following questions within 1,500 words): (a) George Chan has been employed by Diamond Ltd (Diamond) in the UK as a manager since 1 January 2010. On 1 April 2011, George was posted to Hong Kong to work for two years for the Hong Kong

    Words: 881 - Pages: 4

  • Taxation

    E-commerce Taxation: Towards its Legalization Have you ever wanted to buy something with just one click without having to pay much as the usual? With the easy access and affordable prices, online purchasing has become the most convenient way of shopping for most teenagers. The popularity of the Internet particularly Facebook, Instagram and other social networking sites attracted many retailers to invest their businesses online without having to pay taxes like any other retailers do. By this, e-commerce

    Words: 3200 - Pages: 13

  • Taxation

    enterprises and foreign loans. Differentiate taxation from public finance? What are the situs or subjects of taxation? SITUS OF TAXATION- literally means the place of taxation, or the country that has jurisdiction to levy a particular tax on persons, property, rights or business. Basis: Symbiotic relationship. The jurisdiction, state or political unit that gives protection has the right to demand support. The situs of taxation is determined by a number of factors a. Subject

    Words: 694 - Pages: 3

  • Taxation

    TAXATION. Name: Institution: A) Effect of Taxation. Taxation is a system of levying taxes on various types of earnings, income and/or purchases. It is an essential part of a modern state whereby the government obtains revenue, which is used for provision of education, health care and living benefits to a range of its citizens (Sullivan 2003).  The UK tax system has several incompatible objectives, for instance redistribution of income and wealth creation (through

    Words: 2268 - Pages: 10

  • Taxation

    Taxation My name is Sherri Washington and I am the new CEO of “Taxation”. The company’s mission is to implement multiculturalism associated with the organization’s social performance; while visualizing their objectives and goals. So why was the business steadily declining? I knew that this was a corporate issue and every Stakeholder as well as I; the CEO had to build a better relationship amongst each other if we wanted a successful organization; while serving our community. Corporate and all

    Words: 328 - Pages: 2

  • Taxation

    Continue preceding question. Assume the executive also sold her residence in 2011, which she had owned and used solely as a primary residence for fifteen years. The cost of the residence was $500,000 and she sold it for $850,000. How much additional federal income tax will be owed as a result of the sale of the residence? a. | $15,000 | b. | $25,000 | c. | $28,000 | d. | $0 | e. | Other | An executive (widower) with no dependent earns a salary of $250,000 per year and has deductions (deductions for

    Words: 2450 - Pages: 10

  • Federal Taxation Week 1 Quiz

    reflect the rules governing the negligence accuracy-related penalty? (Points : 2) |        The penalty rate is 20%.        The penalty is imposed only on the part of the deficiency attributable to negligence.        The penalty applies to all federal taxes, except when fraud is involved.        The penalty is waived if the taxpayer uses Form 8275 to disclose a return position that is reasonable though contrary to the IRS position.        None of the above | Question 9. 9. (TCO 11) The rules

    Words: 845 - Pages: 4

  • Taxation

    The Proposed Salary Income Tax Slab Rates 2011-12 In Pakistan Federal Budget Bill are as follows: 1.   Where the taxable income does not exceed Rs.350,000 0% 2.   Where the taxable income exceeds Rs.350,000 but does not exceed Rs.400,000 1.50% 3.   Where the taxable income exceeds Rs.400,000 but does not exceed Rs.450,000 2.50% 4.   Where the taxable income exceeds Rs.450,000 but does not exceed Rs.550,000 3.50% 5.   Where the taxable income exceeds Rs.550,000 but does not exceed Rs.650

    Words: 1218 - Pages: 5

  • Federal Taxation Article Brief

    Arayawna Moore ACCT 613- Federal Income Taxation February 22, 2014 University of Maryland University College Susan K. Duke Issue: The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States within the Labor Market Rule: * Most corporate income is subject to a 35% statutory tax rate * Taxpayers with an ordinary income tax rate of 15% or less pay the 0% rate on dividends. Taxpayers in the 25%, 28%, 33%, and 35% tax brackets are

    Words: 738 - Pages: 3

  • Federal Taxations

    Rev. 06/2014 FACTS Why? WHAT DOES SALLIE MAE® DO WITH YOUR PERSONAL INFORMATION? Financial companies choose how they share your personal information. Federal law gives consumers the right to limit some but not all sharing. Federal law also requires us to tell you how we collect, share, and protect your personal information. Please read this notice carefully to understand what we do. The types of personal information we collect and share depend on the product or service you have with us. This

    Words: 833 - Pages: 4

  • Taxation

    Problem C: 3-64 – The Corporate Income Tax Textbook: Prentice Hall’s Federal Taxation 2011, Kenneth E. Anderson, Thomas R. Pope, and John Kramer Knoxville Musical Sales, Inc. is located at 5500 Kingston Pike, Knoxville, TN 37919. The corporation uses the calendar year and accrual basis for both book and tax purposes. It is engaged in the sale of musical instruments with an employer identification number (EIN) of 75-2011009. The company incorporated on December 31, 2005, and began business

    Words: 1418 - Pages: 6

  • Taxation

    Taxation is a means by which government finances their expenditure by imposing charges on citizens and cooperate entities. Some of the key decision making factors of taxations are: adequacy, broad basing, efficiency and equity. The price elasticity of demand is a units-free measure of the responsiveness of the quantity demanded of a good to a change in its price when all other influences on buyers’ plans remain the same. The income elasticity of demand is a measure of the responsiveness of the demand

    Words: 1060 - Pages: 5

  • Taxation

    CFC legislation, taxation on passive income and access to multilateral agreements. The Group will be moving from a high income tax rate (US) to a low tax rate (UK). In addition to the restructuring it would shift from a worldwide system to a territorial system, which means that as a resident company it would be subject to tax in respect of income derived from the source of income. Furthermore, in relation to domestic rules there is only moderate CFC legislation in the UK and taxation of passive income

    Words: 785 - Pages: 4

  • Concepts in Federal Taxation 2011 Murphy Higgins 18th Edition Solutions Manual

    Concepts in Federal Taxation 2011 Murphy Higgins 18th Edition Solutions Manual Click here to download immediately!!! http://www.testbankpdf.com/taxation/concepts-in-federal-taxation-2011murphy-higgins-18th-edition-solutions-manual/ ----------------------------------------------------------------------Concepts Concepts Concepts Concepts in in in in Federal Federal Federal Federal Taxation Taxation Taxation Taxation 2011 2011 2011 2011 Murphy Murphy Murphy Murphy Higgins Higgins Higgins Higgins

    Words: 30213 - Pages: 121

  • Taxation

    Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative

    Words: 209871 - Pages: 840

  • Sw Federal Taxation 2011

    Chapter 10 Operational Assets: Acquisition and Disposition Questions for Review of Key Topics Question 10-1 The term operational asset is used to describe the broad category of long-lived assets that are used in the production of goods and services. The difference between tangible and intangible assets is that intangible assets lack physical substance and they primarily refer to the ownership of rights. Question 10-2 The cost of an operational asset includes

    Words: 8052 - Pages: 33

  • Federal Taxation

    Ketlie K. Daniels Professor: Christopher Zapalski Federal Taxation – ACC 307 006016 November 21, 2010 Discuss the different types of interests and the IRS rule related to the deductibility of each type for tax purposes. Interest is defined as compensation for the use or forbearance of money. The general rule permits a deduction for interest paid or accrued within the taxable year on indebtedness. There are several types of allowable interest. If you paid or accrued interest on a loan and

    Words: 1031 - Pages: 5

  • The Joint Committee on Taxation, “Estimates of Federal Tax Expenditures for Fiscal Years 2012-2017,” (Jcs-1-13), February 1, 2013, Table 1.

    individual does not comply and purchase a mandated health insurance policy, he or she is subject to a penalty tax. This tax is the greater of a flat tax of up to $695.00 for each individual or 2.5% of the household income. This expansion of federal taxation is unprecedented and dangerous. The policy is fundamentally instructing the taxpayers how, where and when to spend their money. Once the Supreme Court upheld the ruling that the fines for non-compliance are actually taxes and not penalties

    Words: 1543 - Pages: 7

  • Federal Taxation - Audit

    through with the case. In deciding to which court to take the case, the taxpayer should never us past statistics on taxpayer winnings in the various courts as an indicator to pursue a case. References [1] Gibberman J.D., David L., (2010) CCH Federal Taxation-Basic Principals, Comprehensive Topics, ISBN 978-0-8080-2353-1, Printed in U.S.A. [2] http://www.irs.gov/pub/irs-pdf/p947.pdf, Retrieved: May 4, 2011 [3] http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006701----000-.html, Retrieved

    Words: 1063 - Pages: 5

  • Acc-553 Federal Taxation Midterm Exam ( Keller )

    ACC-553 Federal Taxation Midterm Exam ( Keller ) Get Tutorial by Clicking on the link below or Copy Paste Link in Your Browser http://hwguiders.com/downloads/acc-553-federal-taxation-midterm-exam-keller/ For More Courses and Exams use this form ( http://hwguiders.com/contact-us/ ) Feel Free to Search your Class through Our Product Categories or From Our Search Bar (http://hwguiders.com/ ) MULTIPLE CHOICE QUESTIONS Chapter 1 To be guilty of tax evasion, you must: a. Try to maximize

    Words: 27279 - Pages: 110

  • Taxation

    INCOME TAXATION GBS 1 OBJECTIVE: The students at the end of the module should be able to distinguish the different kinds of taxes, the nature, scope, basis, theory, purpose, situs, limitations, subject of taxation and escape from taxation, the powers of the sovereign, characteristics of taxes, and the basic principles of a sound tax system, as well as the different taxable income and deductions. Definition of Terms TAXATION – is a power inherent in every sovereign state to impose a charge or burden

    Words: 16260 - Pages: 66

  • Acc-553 Federal Taxation Midterm Exam ( Keller )

    ACC-553 Federal Taxation Midterm Exam ( Keller ) http://homeworkyahoo.com/downloads/acc-553-federal-taxation-midterm-exam-keller/ To Buy this tutorial Copy & paste above link in your Brower ACC-553 Federal Taxation Midterm Exam ( Keller ) MULTIPLE CHOICE QUESTIONS Chapter 1 To be guilty of tax evasion, you must: a. Try to maximize profits. b. Try to minimize your tax liability. c. Arrange your affairs so as to keep your taxes as low as possible. d. Refuse to disclose a tax liability

    Words: 3003 - Pages: 13

  • Taxation

    accounting. REFERENCES Abdelsalam, O.H., and Weetman, P. 2003. Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation, 12: 63-84. American Chamber of Commerce in Egypt (ACCE). 1995. The capital market in Egypt. ACCE, Business Service Division. Ball, R. 1995. Making Accounting more international: why, how, and how far will it go? Journal of Applied Corporate

    Words: 5622 - Pages: 23

  • Acc 307 Federal Taxation Final Exam Solutions

    ACC 307 Federal Taxation Final Exam Solutions http://hwguiders.com/downloads/acc-307-federal-taxation-final-exam-solutions ACC 307 Federal Taxation Final Exam Solutions ACC 307 Final Exam Solution Part 1 • Question 1 The § 222 deduction for tuition and related expenses is available: • Question 2 A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons: • Question 3 Aaron is a self-employed practical nurse

    Words: 1279 - Pages: 6

  • Acc-553 Federal Taxation Midterm Exam ( Keller )

    ACC-553 Federal Taxation Midterm Exam ( Keller ) http://hwguiders.com/downloads/acc-553-federal-taxation-midterm-exam-keller ACC-553 Federal Taxation Midterm Exam ( Keller ) MULTIPLE CHOICE QUESTIONS Chapter 1 To be guilty of tax evasion, you must: a. Try to maximize profits. b. Try to minimize your tax liability. c. Arrange your affairs so as to keep your taxes as low as possible. d. Refuse to disclose a tax liability based on a completed transaction. . The major source of federal

    Words: 2992 - Pages: 12

  • Acc 307 Federal Taxation Final Exam Answers

    ACC 307 Federal Taxation Final Exam Answers http://www.homework-bank.com/downloads/acc-307-federal-taxation-final-exam-answers/ ACC 307 Federal Taxation Final Exam Answers • Question 1 The § 222 deduction for tuition and related expenses is available: • Question 2 A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons: . • Question 3 Aaron is a self-employed practical nurse who

    Words: 1272 - Pages: 6

  • Acc 307 Federal Taxation Final Exam Answers

    ACC 307 Federal Taxation Final Exam Answers http://www.homework-bank.com/downloads/acc-307-federal-taxation-final-exam-answers/ ACC 307 Federal Taxation Final Exam Answers • Question 1 The § 222 deduction for tuition and related expenses is available: • Question 2 A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons: . • Question 3 Aaron is a self-employed practical nurse who

    Words: 1272 - Pages: 6

  • Acc 307 Federal Taxation Final Exam Answers

    ACC 307 Federal Taxation Final Exam Answers http://www.homework-bank.com/downloads/acc-307-federal-taxation-final-exam-answers/ ACC 307 Federal Taxation Final Exam Answers • Question 1 The § 222 deduction for tuition and related expenses is available: • Question 2 A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons: . • Question 3 Aaron is a self-employed practical nurse who

    Words: 1272 - Pages: 6

  • Acc 307 Entire Course Federal Taxation

    ACC 307 Entire Course Federal Taxation http://homeworkfy.com/downloads/acc-307-entire-course-federal-taxation/ To Get this Tutorial Copy & Paste above URL Into Your Browser Hit Us Email for Any Inquiry at: Homeworkfy@gmail.com Visit our Site for More Tutorials: (http://homeworkfy.com/ ) ACC 307 Week 1 Homework Chapters 1,3 ACC 307 Week 2 Homework Chapters 4,5 ACC 307 Week 2 Quiz 1 ACC 307 Week 3 Homework Chapters 6,7 ACC 307 Week 3 Quiz 2 ACC 307 Week 4 Homework Chapter

    Words: 366 - Pages: 2

  • Acc 307 Federal Taxation Final Exam Solutions

    ACC 307 Federal Taxation Final Exam Solutions http://hwguiders.com/downloads/acc-307-federal-taxation-final-exam-solutions ACC 307 Federal Taxation Final Exam Solutions ACC 307 Final Exam Solution Part 1 • Question 1 The § 222 deduction for tuition and related expenses is available: • Question 2 A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons: • Question 3 Aaron is a self-employed practical nurse

    Words: 1279 - Pages: 6

  • Acc-553 Federal Taxation Midterm Exam ( Keller )

    ACC-553 Federal Taxation Midterm Exam ( Keller ) http://hwguiders.com/downloads/acc-553-federal-taxation-midterm-exam-keller ACC-553 Federal Taxation Midterm Exam ( Keller ) MULTIPLE CHOICE QUESTIONS Chapter 1 To be guilty of tax evasion, you must: a. Try to maximize profits. b. Try to minimize your tax liability. c. Arrange your affairs so as to keep your taxes as low as possible. d. Refuse to disclose a tax liability based on a completed transaction. . The major source of federal

    Words: 2992 - Pages: 12

  • Taxation

    Case exercise: Real Estate Taxation in Denmark Question 1. 1. What are the main factors about a real estate that is influencing the sales price? Answer: The factors that I think are influencing the the sales price are: * Location (Copenhagen or Vejen) * Size of the building and land * Condition of the building * Population growth (will effect the demand) * Interest (if low interest then more people can afford to buy ergo more demand) * Economic situation in the country

    Words: 769 - Pages: 4

  • Federal Taxation -You Decide Paper

    000 against the $300,000 and an additional deduction of paying half of the self employment tax. () 2(a) Jane inquired concerning what the tax treatment difference if any there is in paying down a mortgage and assuming a new mortgage in terms of federal taxes. Married taxpayers may exclude up to $500,000 of gain upon the sale of their residence every two years. (Code § 121(b)(1) and (2), (Code §121(b)(3)(B)). The requirement is they need to have owned and occupied the residence as their principal

    Words: 2142 - Pages: 9

  • Federal Taxation

    Should the USA convert to a zero personal income tax? Abstract: This paper will discuss 2 countries that have implemented zero federal income tax and what would happen if the US chose to adopt a similar tax base. Every year most people in the United States of America gear up to file their yearly personal income taxes. The government relies on this money to operate. About forty five percent of the government income of the United States comes from personal income tax. A lot of Americans

    Words: 1456 - Pages: 6

  • Acc 307 Federal Taxation Entire Course

    ACC 307 Federal Taxation Entire Course http://homeworklance.com/downloads/acc-307-federal-taxation-entire-course/ ACC 307 Week 1 Homework Chapters 1,3 ACC 307 Week 2 Homework Chapters 4,5 ACC 307 Week 2 Quiz 1 ACC 307 Week 3 Homework Chapters 6,7 ACC 307 Week 3 Quiz 2 ACC 307 Week 4 Homework Chapter 8 ACC 307 Week 4 Quiz 3 ACC 307 Week 5 Homework Chapter 9 ACC 307 Week 5 Quiz 4 ACC 307 Week 6 Homework Chapter 10 ACC 307 Week 6 Quiz 5 ACC 307 Week 7

    Words: 336 - Pages: 2

  • Taxation

    Aljone Bandola de la Cruz Basic Economics with Taxation III-BSFi 2nd Sem. A.Y. 2015-2016 Philippine Profile: Its Current Economic Status, Governance/Performance, Environmental Situation, and the Social Unset and Crimes The Philippines never had it so well, but with a slowing global economy and an election coming up this year 2016, what can it expect from the future? Does the country can still be able to be at greater heights? Our country has accustomed a private enterprise economy both

    Words: 1098 - Pages: 5

  • Federal Taxation

    14-24 ANS According to IRS code sec 243, the purpose is to avoid triple taxation that’s allowing corporation to pay dividends to its shareholders without being taxed for the third time. Domestic corporations and dividends paid by the domestic corporation are entitled to the claim of dividends-received deduction. 14-51 ANS The net income on its financial books of a corporation my differ from the taxable income on its return and reconciliation is used to reconcile the difference. 14-52 ANS a)

    Words: 620 - Pages: 3

  • Federal Taxation

    Federal Tax Law Effect on Individual Taxpayers Regarding Earned Income Tax Credit Federal Tax Law Effect on Individual Taxpayers Regarding Earned Income Tax Credit Jaree Chambers DeVry University / Keller Graduate School of Management Abstract Federal tax law effects each taxpayer differently and can prove difficult to interpret. The differences very due to income, family size or family situations i.e. single, married, divorced, childless, etc., and allowable credits or deductions. During

    Words: 2417 - Pages: 10

  • Taxation

    Table of Contents Chapter 1 Taxation overview---------------------------------------------------------------- 1 2 General principles ---------------------------------------------------------------- 8 3 Specific principles on gross income------------------------------------------- 12 4 Pension receipts and payments------------------------------------------------- 22 5 Double Taxation------------------------------------------------------------------ 29 6 General

    Words: 73195 - Pages: 293

+
-