The Timing of Income Recognition in Tax Law and the Time Value of Money
5 Angebote vergleichen

Lieferung aus: Vereinigtes Königreich Großbritannien und Nordirland, Despatched same working day before 3pm.
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.

Lieferung aus: Vereinigtes Königreich Großbritannien und Nordirland, Despatched same working day before 3pm.
The impacts of climate change are already being felt. Learning how to live with these impacts is a priority for human development. In this context, it is too easy to see adaptation as a narrowly defensive task - protecting core assets or functions from the risks of climate change. A more profound engagement, which sees climate change risks as a product and driver of social as well as natural systems, and their interaction, is called for. Adaptation to Climate Change argues that, without care, adaptive actions can deny the deeper political and cultural roots that call for significant change in social and political relations if human vulnerability to climate change associated risk is to be reduced. This book presents a framework for making sense of the range of choices facing humanity, structured around resilience (stability), transition (incremental social change and the exercising of existing rights) and transformation (new rights claims and changes in political regimes). The resilience-transition-transformation framework is supported by three detailed case study chapters. These also illustrate the diversity of contexts where adaption is unfolding, from organizations to urban governance and the national polity. This text is the first comprehensive analysis of the social dimensions to climate change adaptation. Clearly written in an engaging style, it provides detailed theoretical and empirical chapters and serves as an invaluable reference for undergraduate and postgraduate students interested in climate change, geography and development studies.

Lieferung aus: Niederlande, Direct beschikbaar.
bol.com.
This second edition provides busy teachers, other educational professsionals and parents with user-friendly text and worksheets to enable them to identify and provide provision for The author takes a multi-dimensional view of ability and believes in educating the whole child, with a curriculum of opportunity that provides high-level learning experiences. The book has been updated in view of the developments in the education of gifted and talented children, with particular attention paid to strat... This second edition provides busy teachers, other educational professsionals and parents with user-friendly text and worksheets to enable them to identify and provide provision for The author takes a multi-dimensional view of ability and believes in educating the whole child, with a curriculum of opportunity that provides high-level learning experiences. The book has been updated in view of the developments in the education of gifted and talented children, with particular attention paid to strategies for differentiation, thinking skills and subject-specific enrichment. This book is a practical companion tot he author's popular The Challenge of the Able Child. By using many photocopiable worksheets and helpful checklists, and always bearing in mind the needs of the busy practitioner, this book will useful for anyone working in this area of education. Teachers, GATCOs, teaching assistants and parents should find the information clear and the suggested strategies rooted in good practice for teaching children of all abilities. Productinformatie:Taal: Engels;Formaat: ePub met kopieerbeveiliging (DRM) van Adobe;Bestandsgrootte: 17.49 MB;Kopieerrechten: Het kopiëren van (delen van) de pagina's is niet toegestaan ;Printrechten: Het printen van de pagina's is niet toegestaan;Voorleesfunctie: De voorleesfunctie is uitgeschakeld;Geschikt voor: Alle e-readers te koop bij bol.com (of compatible met Adobe DRM). Telefoons/tablets met Google Android (1.6 of hoger) voorzien van bol.com boekenbol app. PC en Mac met Adobe reader software;ISBN10: 1134156332;ISBN13: 9781134156337; Engels | Ebook | 2013.

Lieferung aus: Vereinigte Staaten von Amerika, in-stock.
This second edition provides busy teachers, other educational professsionals and parents with user-friendly text and worksheets to enable them to identify and provide provision for The author takes a multi-dimensional view of ability and believes in educating the whole child, with a curriculum of opportunity that provides high-level learning experiences. The book has been updated in view of the developments in the education of gifted and talented children, with particular attention paid to strategies for differentiation, thinking skills and subject-specific enrichment. This book is a practical companion tot he author's popular The Challenge of the Able Child. By using many photocopiable worksheets and helpful checklists, and always bearing in mind the needs of the busy practitioner, this book will useful for anyone working in this area of education. Teachers, GATCOs, teaching assistants and parents should find the information clear and the suggested strategies rooted in good practice for teaching children of all abilities.

Lieferung aus: Deutschland, zzgl. Versandkosten.
Identification and Provision, Identification and Provision.