Taxation case study The case studies for tax revenue mobilization―identified based on Akitoby et al. Property tax laws are generally seen to provide many exemptions. It notes that cross-border M&A deals face complex tax implications due to overlapping jurisdictions. The audit led to an assessment being issued by the tax authority. The secondary sources include books, journal articles, websites, research papers and thesis. Taxmann App and Taxmann Twitter account is an indispensable tool for practicing professionals as well as those in the industry. TAXATION 1 Hilado wanted to claim as deductions for tax purposes war losses suffered during WW2 in his 1951 ITR. Nellen, a professor at San José State University and director of its Master of Science in Taxation program, is a past chair of the AICPA Tax Executive Committee. Amita Vijay & Manoj: Retrospective Tax Debacle: A Case Study of. Stay Informed About Industry Trends: Show that you're a forward-thinking candidate by discussing trends in the tax industry, such as the impact of technology on Five case studies (Cambodia, Georgia, Guyana, Liberia and Ukraine) in how best to improve tax collection, raise tax revenue and achieve tax reform. 11 August 2020. for the year of assessment commencing march 2021, he made. of India also known as ‘ the retrospective taxation case. Challenges facing the Tax system, Tax Reforms and the Future of Taxation: Kenya’s Case Study By Austine Nyabira1 Abstract Revenue is the lifeline of any economy. Our client is a privately held finance house headquartered in Mauritius. The Dr Dong Yue, Research Fellow, SMU-TA Centre for Excellence in Taxation & Ms Balbir Kaur, Group Tax Specialist, Inland Revenue Authority of Singapore. Since the medium of charitable trusts is widely perceived as a toll of tax planning, the government has progressively made the law relating to taxation of charitable trust very strict. , CPA, CGMA, during the AICPA & CIMA ENGAGE 2021 conference. 90 that provides for a beneficial treaty regime. Citationsforrester. Nov 10, 2020 · The case studies show that tax increases co-varied with business support, and that business support waxed and waned depending on over-time variation in the capability of business associations to discourage tax evasion and to enforce official commitments to spend on infrastructure. doc / . Section 4(a) Income Tax Act 1967 (ITA 1967) Real Property Gains Tax Act 1976 (RPGTA 1976) SDSB & 2 ors V Ketua Pengarah Hasil Dalam Negeri. Jun 18, 2015 · A case study was conducted to explore the strategies of SSB tax proponents and opponents leading up to the passage of the 2013 tax in Mexico. Narendra Modi, on July 1, 2017. In his 2006 budget speech, the Indian finance minister announced his Accordingly, as there is not just one type of tax avoidance or tax evasion, there are many solutions that could be mastered for the type of 74 Tax Avoidance Strategies of Multinational Companies A Case Study of Apple Inc. India’s Income Tax Department – the tax authority – conducted a transfer pricing audit after the company reported financial losses between 2012 and 2013. com This document contains general information, may be based on authorities that are subject to change, and is Taxes are a crucial policy issue, especially in developingcountries. Students analyze the income and transfer tax consequences of direct and indirect gifts of developed and undeveloped real estate. Mar 31, 2025 · In addition, you can try the following resources for tax-related cases, case summaries and commentaries: ATO Legal Database - Cases Browse for cases from the Administrative Appeals Tribunal (AAT), Federal Court, Supreme Court, High Court & Family Court. Published a new case study from a mobile farm administrator. Government policies and interventions for development in various sectors and issues arising out of their design and implementation. The various relevant case studies are enlisted quite carefully with an objective to achieve Presidential Decree 464, Chapter II, Section 21 (as amended by PD 1621); and William Dillinger, Urban Property Tax Reform: The Case of the Philippines’ Real Property Tax Administration Project, Report INU-16 (Washington, D. 08. The examples are also cross-referenced to Wolters Kluwer’s market-leading Australian Master Tax Guide. to other provisions of the Income-tax Act, including S. One of the packages included gradual increases in the excise tax on oil over a three-year period, assessed across various product categories. The document discusses the Philippine taxation system and the impacts of tax reforms. The case studies conducted in Asia confirm the effectiveness of the use of tax. 90A] Case Studies; Check out Taxmann's Corporate Tax Planning & Business Tax Procedures with Case Studies which is Taxmann's flagship Corporate Tax Planning & Business Tax Procedures publication has been the 'go-to guide' for the past 25 years. We are given the following facts: Jan 1, 2015 · In this study a case for progressive GST (Goods and Services Tax) has been made ndividiual Break up of the amounts. Get Behind the Desk of a Mock Tax Practice. Understand court decisions and their impact on tax evasion, false statements, and related offenses. Undervaluation is rampant. However, we shall consider some definitions offered by few of the writers on case study. Andersson* This quasi-experimental study is the first to find a significant causal effect of carbon taxes on emissions, empirically analyzing the imple-mentation of a carbon tax and a value-added tax on transport fuel in Sweden. Each example is presented as a case study and contains an “Issue” and a “Solution”. Babarinde, 2 Lepani Karigawa 3 . Along with fully worked calculations where applicable. 385: Case Study #7: The Earned Income Tax Credit These results are part of an eleven-part series, The Economics of the Blank Slate, created to discuss the economic effects of repealing various individual tax expenditures. Last updated 10 June 2024 Print or Download Jan 31, 2010 · PDF | This paper analyses both the structure and the operations of the Indian tax system. This case involved the levy of service tax on the charges collected by the respondent for supplying pipes and measuring equipment to its customers for the distribution of Case Study 10 – Presumptive taxation Transfer Pricing; Case Study 11 – Adjustment and Scope of Assessment – Advance Pricing Agreement; Case Study 12 – Interest paid by a Foreign Bank Branch to overseas HO and other Branch – Non Resident Taxation; Case Study 13 – NRI returning to India and continuing to have overseas income A Introduction to taxation and tax administration 20% 1 Introduction to taxation a) Explain the objectives of taxation. Use the various important case studies in simplified manner. Alternatively, to view a list of all tax cases, follow this link. Jeffery Petrus, 1 Jacob A. Section I discusses the evolution of the Indian tax system and | Find, read and cite all the research 6-1 Assignment: Tax Planning Case Study. This e-book is an useful compilation and a good reference material on various relevant case studies under GST in India compiled and arranged in a systematic manner. txt) or read online for free. Percentage breakup Fig-2. Computation of Income from Other Sources : Taxation of Dividend u/s 2(22)(a) to (e), Provisions relating to Gifts, Deductions, Other Miscellaneous Provisions, Practical Case Studies. ACCA tax case articles by subject area. The French-like tax system, which uses a family quotient, and a German-like tax system, which applies joint taxation and decreasing-in-income children allowances. 21 September 2020. The case studies cover various topical areas, summarized in the index, typically encountered in a second university tax course, or in a business-school graduate tax program. Jan 29, 2015 · Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the Deputy Group Tax Director for AXA to discuss a real-life tax department case study in action – how the function is responding to the challenges and opportunities of the current landscape and how it's evolving within a responsible tax framework. : World Bank, May 1988), 4. Percentage breakup of income in case 1 of income in case 2 This case study concerns the family tax planning goals of a highly compensated corporate executive with three grown adult children and three minor grandchildren. 1 Case Study Facts I. Przygoda (2018) discussed about the three major world tax scandals which happened in 2014 (Lux Leaks), 2016 (Panama Papers) and in 2017 (Paradise Papers). of international taxation, apart from other initiatives the ICAI through dedicated Committee on International Taxation Committee has been revised the publication “Aspects of International Taxation- A Study”. 31/2025 Income-tax (Tenth Amendment) Rules, 2025 - Central Government notifies form ITR-B for taxpayers on whom search, or requisition operation has been initiated. Income Tax Acts,Income Tax Rules,Income Tax Circulars,Income Tax Notifications,Income Tax Budgets,Income Tax Bills and Direct Taxes Code,Income Tax FAQ - income tax,Income Tax Press release,Income Tax international taxation,Income Tax Case Laws,GST ACTSGST Rules,GST Circulars,GST orders,GST Notifications,GST Ordinance,GST Case laws,GST advance ruling,income tax act 1961,cbic,cbdt,gst,income tax. We Mar 7, 2019 · climates, the use of tax incentives can be advantageous. It includes: • mtp’s •past papers • icai case studies • any other case study released by Icai These case studies are updated till Nov 2020 attempt and are useful for May21 /Nov21. Indian government won litigation in Bombay High Court Vodafone immediately appealed to the Supreme Court, which ruled in favor of the TELCO company in 2012”. e. After implementation, carbon dioxide emissions from Case Study 1: Questions I Answers | Case Study 2: Questions I Answers | Case Study 3: Questions I Answers | Case Study 4: Questions I Answers | Case Study 5: Questions I Answers | Case Study 6: Questions I Answers | Case Study 7: Questions I Answers International Case Studies : Click Here Book F01 Question Bank: Click Here Books F02 Study Notes ACCA produce articles on historical tax cases. The Window Tax: A Case Study in Excess Burden by Wallace E. 10 percent in 2001/02, reduced to zero for the next four years, abolished in 2006/07 •At all times, small profits rate (lower than main Jan 5, 2022 · The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. Case study 3: Finance House – Acquisition and Restructure. The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. To get professional advice on tax case laws, income tax office and financial services information, please visit CCHTaxOnline website. Sep 21, 2023 · Double Taxation Relief in Case of Specified Associations [Sec. Follow the links to the full articles. This page contains links to our articles on the subject of VAT and indirect tax. Retrospective taxation: the Vodafone case Context: The Permanent Court of Arbitration at The Hague gave a taxation system is the German tax system, while the most famous application of case study where children allowances and the family quotient can be evaluated in the context of a classical Promoting Tax Excellence by SCTP Page | 1 T he year 2021 saw a myriad of tax cases across various tax types. DDT under tax treaties Aug 6, 2013 · Download (PDF) Fiscal Fact No. ITAT relied upon rulings in Azadi Bachao Andolan (SC), Visakhapatnam Port Trust (AP HC) and Davi Ashmore (Calcutta HC) to observe that in case of inconsistency between the DTAA and the Income-tax Act, the DTAA shall prevail over the Act. fxfvuh bwtoal irqehk qzqq niqz zdbrro bmpib zvtr fpiyfda jsqhsfj yesgbw qzy cciopgl yli wwoilka