JOHN E. KARAYAN, JD, PhD, is a tax attorney with a "Big 8" CPA firm background. Retired from practice to teach, he has remained active outside of academia as a consultant to entrepreneurs and as an expert witness in complex litigation.

CHARLES W. SWENSON, PhD, CPA, is Professor of Taxation at the University of Southern California. His professional experience includes being a tax consultant with Pricewaterhouse-Coopers. Winner of several ...

Andrew Lyon presents new data on the impact of the corporate alternative minimum tax (AMT), and offers suggestions for future policy reform. He argues that the legislative desire to respond to an apparent inequity should be channeled into considering whether there are efficiency reasons for reducing the tax advantages observed. ...

The 2006 Cumulative supplement includes the principal exempt organizations law highlights during the period 2003-2005: Publication of three sets of the IRS Implementing Guidelines Evolution and energizing of the IRS TE / GE Division Complete revamping of the application for recognition of exemption filed by organizations that desire to be charitable entities Publication of a draft annual information return Implementation of a mandatory electronic ...

This unique tax guide explains how you can extract funds from your company in the most tax efficient way, by choosing the optimal mix of bonus, salary and dividends. It is essential reading for anyone who runs a business through a limited company.
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A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including ...

Governments Face Complex Problems in Taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values -- transfer prices -- are set typically inside the multinationals. As a result, governments have established complicated rules based on the arms length standard to discourage transfer price manipulation.<P>This book draws ...

Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation. In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So&lt;br&gt;far, little co-ordination has taken place, even though the capital income tax base is much more mobile and hence more difficult to tax than ...

Basic information on the Russian tax system and regulation. Russian Tax Code. ...

Ultimate guide on UK Corporate taxation system and regulations ...

Corporate citizenship refers to the way a company integrates basic social values with everyday business practices, operations and policies. A corporate citizenship company understands that its own success is intertwined with societal health and well being. Therefore, it takes into account its impact on all stakeholders, including employees, customers, communities, suppliers, and the natural environment. &lt;p&gt; This handbook draws from ...