More New and Used
from Private Sellers
Questions About This Book?
Why should I rent this book?
Renting is easy, fast, and cheap! Renting from eCampus.com can save you hundreds of dollars compared to the cost of new or used books each semester. At the end of the semester, simply ship the book back to us with a free UPS shipping label! No need to worry about selling it back.
How do rental returns work?
Returning books is as easy as possible. As your rental due date approaches, we will email you several courtesy reminders. When you are ready to return, you can print a free UPS shipping label from our website at any time. Then, just return the book to your UPS driver or any staffed UPS location. You can even use the same box we shipped it in!
What version or edition is this?
This is the 1st edition with a publication date of 10/29/2014.
What is included with this book?
- The Rental copy of this book is not guaranteed to include any supplemental materials. You may receive a brand new copy, but typically, only the book itself.
This book is an introduction to the topic of taxation, but from a theoretical aspect and at an advanced level. It is primarily aimed at masters'¬" students typically studying a module on taxation as part of an MA/MSc in various aspects of business/management or as part of an MBA. Such students are often from non-UK backgrounds and are unlikely to have studied the subject before. Typically such students would not have the background to enable them to perform any detailed taxation calculations and very many different calculations would be required to address the needs of international students. Given the changing nature of taxation, these would soon be outdated in any case. Therefore a book which clearly and concisely addresses the principles and theory of taxation would be welcomed by lecturers. This book aims to do precisely that in an accessible and internationally relevant way. It does not aim to provide answers to the questions of how to calculate a taxation liability: rather it aims to develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses both the background issues, fundamental principles and emerging topics which are poorly addressed elsewhere: Philosophy, history and principles of taxation Types of taxation and organizational forms including indirect taxation, direct taxation, tax relief International issues including double taxation treaties, residence, transfer prices