Bolagsskatt
735 produkter
735 produkter
Beskattning av aktiebolag vid företagsöverlåtelser : en skatterättslig vägledning för köpare och säljare av företag
Häftad, Svenska, 2020
477 kr
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Varje dag överlåts företag och företagsgrupper omstruktureras. Ofta rör det sig om stora värden och det är inte ovanligt att en företagsöverlåtelse påverkar de inblandade parterna under lång tid. Skatt är ofta den väsentligaste transaktionskostnaden. Av den anledningen är det mycket viktigt att kunna förutse de skattekonsekvenser som uppkommer i och med överlåtelsen.
Beskattning av aktiebolag vid företagsöverlåtelser syftar till att ge en överblick över skattereglernas inverkan på företagsöverlåtelser. Boken riktar sig dels till jurister och andra rådgivare som inte primärt arbetar med skatterätt men som kommer i kontakt med skatterättsliga frågeställningar i sitt arbete med företagsöverlåtelser, dels till skattejurister i början av sin yrkesbana och till studenter.
Sedan den första upplagan har det skett flera förändringar i skatterätten som är av stor betydelse vid företagsöverlåtelser. Inte minst gäller detta införandet av ytterligare begränsningar ifråga om möjligheterna för företag att göra avdrag för ränteutgifter. Med hänsyn till att företagsförvärv ofta behöver lånefinansieras, åtminstone till en del, kan dessa begränsningar påverka den investeringskalkyl en köpare av ett företag behöver göra. En annan viktig förändring är den utveckling som skett i rättspraxis när det gäller möjligheterna för skattskyldiga att göra avdrag för ingående mervärdesskatt vid aktietransaktioner. I denna andra upplaga av boken har bland annat dessa förändringar beaktats.
- Nyhet
478 kr
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EGET AKTIEBOLAG är boken för dig som driver eget aktiebolag med enklast möjliga administration. Du lär dig hur ett litet aktiebolag fungerar och vad som är viktigt att tänka på när det gäller skatt, moms, bolagsstämma, aktier, avtal, mm. Du får många avdrags- och skatteplaneringstips. Innehåller allt som du med ett litet AB behöver ha koll på, praktiska tips och råd Uppdaterad med aktuella regler för 2025
566 kr
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ENSKILD FIRMA är en utförlig handbok för alla som har eller tänker starta enskild firma. Boken passar även utmärkt som handledning på redovisnings- och revisionsbyråer. Har du koll på vilka avdrag du får göra i din verksamhet? Kan du utnyttja räntefördelningen? Vet du hur expansionsfonden fungerar i enskild firma? Hur hanterar man egna uttag? I boken finns allt du kan tänkas undra över som egen företagare när det gäller skatt, ekonomi och juridik. Boken är praktiskt inriktad och innehåller många exempel. Du får mängder av tips och råd som hjälper dig att få ut mer av din enskilda firma, bland annat skatteplanering inom lagens råmärken. ENSKILD FIRMA hjälper dig även att deklarera på NE- och INK 1-blanketterna. Deklarationshandledningen gäller för den deklaration du lämnar 2018 (för 2017).
Personligt ansvar : vid likvidationsplikt, värdeöverföringar, företrädaransvar samt skattefrågor vid obestånd
Häftad, Svenska, 2025
553 kr
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Boken beskriver de regler i aktiebolagslagen, årsredovisningslagen och skatteförfarandelagen som kan medföra att aktieägare, styrelseledamöter och vd kan göras personligen ansvariga för bolagets förpliktelser. Reglerna om likvidationsplikt, värdeöverföring, låneförbudet samt företrädaransvaret för skatter och avgifter behandlas ingående. Boken innehåller också en utförlig genomgång av skattefrågor vid obestånd sett ur ett gäldenärs- och borgenärsperspektiv.
I denna åttonde upplaga av Personligt ansvar har uppdateringar skett med hänsyn till lagändringar, reformarbete och ny praxis t.o.m. augusti 2025. Även redogörelsen för de regler och normer inom redovisningsområdet som berör här aktuella frågeställningar har uppdaterats och utökats. Avsikten med boken är att den ska vara ett värdefullt hjälpmedel för t.ex. revisorer, advokater och andra rådgivare som rent praktiskt arbetar med reglerna. Den kan också användas som lärobok vid undervisning på universitet och högskolor.
755 kr
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Tretolv behandlar 3:12-reglerna och är en heltäckande kommentar till alla regler som gäller för ägare av kvalificerade andelar i fåmansföretag. De särskilda reglerna för beskattning av utdelning och kapitalvinst på kvalificerade andelar ändras ständigt, dels genom lagstiftning, dels genom praxis med en aldrig sinande ström av nya förhandsbesked och andra rättsfall. 3:12-reglerna har därmed blivit ett lapptäcke av komplexa bestämmelser för tillämparen. I boken behandlar författaren dessa svåra och delvis nya regler på ett pedagogiskt och lättförståeligt sätt och med många exempel. I Tretolv redovisas över 100 domar från Högsta förvaltningsdomstolen där olika 3:12-frågor prövats, liksom alla relevanta förhandsbesked från Skatterättsnämnden. Boken vänder sig främst till jurister, revisorer och andra rådgivare till ägare av kvalificerade andelar, men är även oumbärlig för de fåmansföretagare som själva vill tränga in i den komplicerade och omfattande lagstiftningen och den rättspraxis som finns på området. ULF TIVÉUS är medgrundare av och partner i UNUM TAX. Han har 40 års erfarenhet som skatteexpert och är välkänd författare till böcker och artiklar inom skatteområdet. Bland annat är han en av författarna till Inkomstskattelagen. En kommentar och Skatt på finansiella instrument.
Del 149 - Skrifter utgivna vid Juridiska Fakulteten i Lund
Inkomst av näringsfastighet i enskild näringsverksamhet
Inbunden, Svenska, 2003
318 kr
Skickas inom 5-8 vardagar
I samband med 1990 års skattereform förändrades den allmänna inkomstskatten i grunden. Bl. a. infördes skilda skatteskalor för arbetsinkomster och kapital-inkomster. Inkomster som genereras av arbete beskattas med 45-75 %, men avkastning av kapital proportionellt och nominellt med 30 %. Allokering av inkomst till respektive inkomstkategori har därför stor betydelse i skattesystemet. De flesta företag i Sverige bedrivs som enskild näringsverksamhet och baseras relativt ofta på fastigheter. Kunskapen om beskattningsreglerna för dessa Sveriges minsta företag är trots deras stora betydelse i näringslivet relativt låg. Denna bok skall hjälpa till att bota denna brist. Den behandlar indelningen av fastigheter i privatbostadsfastighet och näringsfastighet, vidare indelningen i aktiv och passiv näringsverksamhet och slutligen återföring av vissa avdrag vid avyttring av fastighet. De många därmed sammanhängande frågorna har alla sin grund i den numera tudelade inkomstbeskattningen. Undersökningen påvisar vissa brister i dagens lagstiftning. Till exempel utgör passiv näringsverksamhet i huvudsak en kapitalinkomst som beskattas som arbetsinkomst. Vidare bygger återföringsreglerna på grundtanken att de löpande avdragen är felaktiga. En av författarens slutsatser är att denna grundtanke är felaktig och att mycket talar för att justeringar i stället bör ske vid vinstberäkningen. Författaren är skattechef inom Lantbrukarnas Riksförbund (LRF) och verksam vid LRF Konsults Skattebyrå.
- Nyhet
689 kr
Kommande
AKTIEBOLAG är en utförlig handbok där du hittar allt du behöver veta om skatt, ekonomi och juridik för både aktiebolaget och dig som ägare. Boken är heltäckande och därför lämplig för alla som vill veta hur ett aktiebolag fungerar. Många förklarande exempel hjälper dig att förstå både skattereglerna och juridiken kring bolagsstämma, bolagsordning, firmateckning, mm. Du får en utförlig genomgång av reglerna för utdelning och kapitalvinst i fåmansbolag (3:12-reglerna).
141 kr
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Tax havens are the most important single reason why poor people and poor countries stay poor.Investigative journalist Nicholas Shaxson exposes the hidden architecture of the global financial system - the offshore networks that allow corporations and elites to avoid tax, hide wealth and distort democracy.From the City of London to the Caribbean and beyond, Treasure Islands reveals how trillions vanish into secret offshore tax havens every year. Engrossing, urgent and deeply researched, it’s essential reading for anyone who wants to understand the corruption at the heart of the global economy and how it can be stopped.‘An utterly superb book’ Jeffrey Sachs‘Fascinating, chilling’ Paul Krugman
Global Banks on Trial
U.S. Prosecutions and the Remaking of International Finance
Inbunden, Engelska, 2020
505 kr
Skickas inom 5-8 vardagar
In the years since the 2008 financial crisis, U.S. federal prosecutors have brought dozens of criminal cases against the world's most powerful banks, charging them with manipulating financial indices, helping their customers evade taxes, evading sanctions, and laundering money. To settle these cases, global banks like UBS, Barclays, HSBC and BNP Paribas paid tens of billions of dollars in fines. They also agreed to extensive reforms, hiring hundreds of compliance officers, spending billions on new systems, and installing independent monitors. In effect, they agreed to become worldwide enforcers of U.S. law, including financial sanctions-sometimes despite their own governments' protests. This book examines the U.S. enforcement campaign against global banks across four areas: benchmark manipulation, tax evasion, sanctions violations, and sovereign debt. It shows that U.S. prosecutors have unilaterally carved out a new role as global bank regulators, heralding a fundamental shift in how international finance is overseen. Their ability to do so stems from U.S. control over access to vital hubs of the international financial system. In some areas, unilateral U.S. actions have ushered in important multilateral reforms, such as the rise of automatic tax information exchange and better-regulated financial indices. In other areas, such as financial sanctions, unilateralism has attracted protests from other states and spurred attempts to challenge U.S. dominance of international finance.
434 kr
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Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administration of estates. The book also discusses human rights law, a topic now taught pervasively across the LPC course.Using worked examples and scenarios throughout to illustrate key points, this guide is essential reading for all students and a useful reference source for practitioners. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- Access to a digital version of this book comes with every purchase to enable a more flexible learning experience—12 months' access to this title on Law Trove will be available from 12 August 2021. Access must be redeemed by 30 June 2022.- The online resources include useful web links, forms, and diagrams.
520 kr
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Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administration of estates. The book also discusses human rights law, a topic taught pervasively across the LPC course.Using worked examples and scenarios throughout to illustrate key points, this guide is essential reading for all students and a useful reference source for practitioners. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- Access to a digital version of this book comes with every purchase to enable a more flexible learning experience—12 months' access to this title on Oxford Learning Link will be available from 15 July 2022. Access must be redeemed by 1 August 2024.- The online resources include useful web links, forms, and diagrams.
From Sword to Shield
The Transformation of the Corporate Income Tax, 1861 to Present
Inbunden, Engelska, 2010
1 072 kr
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The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system's original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.
3 177 kr
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As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.
2 183 kr
Skickas inom 3-6 vardagar
This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit—and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyers—the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law—including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation—to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.
421 kr
Skickas inom 7-10 vardagar
This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit—and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyers—the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law—including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation—to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.
5 065 kr
Skickas inom 7-10 vardagar
The most comprehensive guide to all techniques available to European companies, European Cross-Border Mergers and Reorganisations is the ideal reference tool for lawyers, auditors, notaries and scholars working in the field. Providing everything a practitioner needs to co-ordinate a successful cross-border merger, the book analyses the EU Directives and how they have been applied in each of the main EU/EEA member states. The diverging rules for each jurisdiction are highlighted and explained enabling quick comparisons to be made between countries for assessing feasibility of the chosen technique. As well as the requirements, formalities and potential pitfalls of cross-border mergers, each country analysis addresses the relevant aspects of corporate, employment and tax law such as informing shareholders and employees, verification of the legality of the merger, and language requirements.The book also considers other cross-border reorganisation techniques, such as demergers, partial demergers, the transfer of branches of activity, the creation of a Societas Europaea, or a Societas Cooperativa Europea, and the cross-boarder transfer of a company's head office or registered office, providing a practical guide to the best possible solution for a practitioner's client. European Cross-Border Reorganisations: Law and Practice is an easy-to-use reference work for legal, tax and audit professionals involved in mergers.
437 kr
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Over the past few decades, significant changes have occurred across capital markets. Shareholder activists have become more prominent, institutional investors have begun to wield more power, and intermediaries like investment advisory firms have greatly increased their influence. These changes to the economic environment in which corporations operate have outpaced changes in basic corporate law and left corporations uncertain of how to respond to the new dynamics and adhere to their fiduciary duties to stockholders. With The Corporate Contract in Changing Times, Steven Davidoff Solomon and Randall Stuart Thomas bring together leading corporate law scholars, judges, and lawyers from top corporate law firms to explore what needs to change and what has prevented reform thus far. Among the topics addressed are how the law could be adapted to the reality that activist hedge funds pose a more serious threat to corporations than the hostile takeovers and how statutory laws, such as the rules governing appraisal rights, could be reviewed in the wake of appraisal arbitrage. Together, the contributors surface promising paths forward for future corporate law and public policy.
445 kr
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Timely and authoritative research on the latest issues in tax policy.Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest.This volume of Tax Policy and the Economy presents new research on important issues concerning US taxation and transfers. First, Edward L. Glaeser, Caitlin S. Gorback, and James M. Poterba examine the distribution of burdens associated with taxes on transportation. Replacing the gasoline tax with a vehicle-miles-traveled (VMT) tax would increase the burden on higher-income households, who drive more fuel-efficient cars and are more likely to own electric vehicles. User charges for airports, subways, and commuter rail are progressive, while the burden of bus fees is larger for lower-income households than for their higher-income counterparts. Next, Katarzyna Bilicka, Michael Devereux, and Irem Güçeri investigate tax shifting by multinational companies (MNCs) and the implications of a potential Global Minimum Tax (GMT). They find that MNCs shift intellectual property to tax havens, and that a large share of patenting activity takes place in tax havens where little or no R&D occurs. Tax havens are particularly important for MNCs with large subsidiary networks; such firms would likely be subject to a GMT. Mark Duggan, Audrey Guo, and Andrew C. Johnston study the role of experience rating in the Unemployment Insurance (UI) system and find that the current structure stabilizes the labor market because it penalizes firms with high rates of UI-eligible layoffs. In the fourth paper, David Altig, Laurence J. Kotlikoff, and Victor Yifan Ye calculate how retiring at different ages will affect Social Security benefit amounts, taking into account taxation and other benefits. They find that virtually all individuals aged 45 to 62 should wait until age 65 or later to maximize their Social Security benefits. Indeed, 90 percent would benefit from waiting until age 70, but only 10 percent do so. Finally, Jonathan Meer and Joshua Witter examine the potential impact of the Earned Income Tax Credit on the labor force decisions of childless adults who are eligible for a small credit after they reach age 25. Comparing labor force attachment changes just before and after this age suggests that the EITC has little impact on the labor force participation of this group.
445 kr
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Timely and authoritative research on the latest issues in tax policy.Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest.This volume presents new research on taxation and public expenditure programs, with particular focus on how they affect economic behavior. John Guyton, Kara Leibel, Dayanand Manoli, Ankur Patel, Mark Payne, and Brenda Schafer study the disallowance of Earned Income Tax Credit (EITC) benefits as a result of IRS audits, and find that in post-audit years, audited taxpayers are less likely than similar non-audited taxpayers to claim EITC benefits. Janet Holtzblatt, Swati Joshi, Nora Cahill, and William Gale provide new empirical evidence on racial differences in the income tax penalty, or bonus, associated with a couple being married. Haichao Fan, Yu Liu, Nancy Qian, and Jaya Wen evaluate how computerizing value-added tax transactions in China affected the tax revenue collected from large manufacturing firms. Niels Johannesen, Daniel Reck, Max Risch, Joel Slemrod, John Guyton, and Patrick Langetieg study data on the ownership of foreign bank accounts and other financial accounts as reported on income tax returns. They find that many of these accounts are in tax havens, and they discuss the impact of the Foreign Account Tax Compliance Act on tax compliance and government revenue. Louis Kaplow integrates charitable giving into an optimal income tax framework, and shows that the externalities associated with such giving are key to determining its optimal tax treatment. Finally, Roger Gordon compares caps or quantity targets on emissions with carbon taxes and points out that which one dominates can be situation-specific and depend on a number of features of the economy.
499 kr
Skickas inom 10-15 vardagar
A collection of engaging and thought-provoking essays looking at the world of business and management during a recession. Furnham takes a sideways look at some business issues that are often brushed under the carpet and examines recent academic contributions to business literature in an amusing and jargon-free style.
172 kr
Tillfälligt slut
494 kr
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1 456 kr
Skickas inom 10-15 vardagar
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.
Anglo-American Corporate Taxation
Tracing the Common Roots of Divergent Approaches
Inbunden, Engelska, 2011
891 kr
Skickas inom 7-10 vardagar
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
It's All Sorted
A Business Owner's 9-Step Guide to Master Your Tax & Achieve Peace of Mind
Inbunden, Engelska, 2023
388 kr
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388 kr
Skickas inom 5-8 vardagar
98 kr
Skickas
What’s the Matter with Delaware?
How the First State Has Favored the Rich, Powerful, and Criminal—and How It Costs Us All
Inbunden, Engelska, 2022
211 kr
Skickas inom 7-10 vardagar
How the “First State” has enabled international crime, sheltered tax dodgers, and diverted hard-earned dollars from the rest of usThe legal home to over a million companies, Delaware has more registered businesses than residents. Why do virtually all of the biggest corporations in the United States register there? Why do so many small companies choose to set up in Delaware rather than their home states? Why do wealthy individuals form multiple layers of private companies in the state? This book reveals how a systematic enterprise lies behind the business-friendly corporate veneer, one that has kept the state afloat financially by diverting public funds away from some of the poorest people in the United States and supporting dictators and criminals across the world.Hal Weitzman shows how the de facto capital of corporate America has provided safe haven to money launderers, kleptocratic foreign rulers, and human traffickers, and facilitated tax dodging and money laundering by multinational companies and international gangsters. Revenues from Delaware's business-formation industry, known as the Franchise, account for two-fifths of the state’s budget and have helped to keep the tax burden on its residents among the lowest in the United States. Delaware derives enormous political clout from the Franchise, effectively writing the corporate code for the entire country—and because of its outsized influence on corporate America, the second smallest state in the United States also writes the rules for much of the world.What's the Matter with Delaware? shows how, in Joe Biden’s home state, the corporate laws get written behind closed doors, enabling the rich and powerful to do business in the shadows.
What’s the Matter with Delaware?
How the First State Has Favored the Rich, Powerful, and Criminal—and How It Costs Us All
Häftad, Engelska, 2024
152 kr
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How the “First State” has enabled international crime, sheltered tax dodgers, and diverted hard-earned dollars from the rest of usThe legal home to over a million companies, Delaware has more registered businesses than residents. Why do virtually all of the biggest corporations in the United States register there? Why do so many small companies choose to set up in Delaware rather than their home states? Why do wealthy individuals form multiple layers of private companies in the state? This book reveals how a systematic enterprise lies behind the business-friendly corporate veneer, one that has kept the state afloat financially by diverting public funds away from some of the poorest people in the United States and supporting dictators and criminals across the world.Hal Weitzman shows how the de facto capital of corporate America has provided safe haven to money launderers, kleptocratic foreign rulers, and human traffickers, and facilitated tax dodging and money laundering by multinational companies and international gangsters. Revenues from Delaware's business-formation industry, known as the Franchise, account for two-fifths of the state’s budget and have helped to keep the tax burden on its residents among the lowest in the United States. Delaware derives enormous political clout from the Franchise, effectively writing the corporate code for the entire country—and because of its outsized influence on corporate America, the second smallest state in the United States also writes the rules for much of the world.What's the Matter with Delaware? shows how, in Joe Biden’s home state, the corporate laws get written behind closed doors, enabling the rich and powerful to do business in the shadows.
Taxation for Australian Businesses
Understanding Australian Business Taxation Concessions
Häftad, Engelska, 2014
194 kr
Skickas inom 7-10 vardagar