Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices,
2012
University of Mississippi
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Tax Facts,
2012
Technological University Dublin
Tax Facts, Tom Dunne
Articles
Tom Dunne Clarifies the issues surrounding different forms of property tax
Cpa Client Tax Letter, January/February/March 2012,
2012
University of Mississippi
Cpa Client Tax Letter, January/February/March 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition,
2012
University of Mississippi
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Tax And The Eu,
2012
Irish Examiner
Tax And The Eu, Ann Cahill
Irish Business Journal
The priorities of the European Union agenda vary as it responds to the changing demands of member states’ leaders. Over the past twelve years the emphasis has changed from security through immigration, economic crisis and now to unemployment and tax.
Tax Planning For Incoming Professional Team Athletes,
2012
Liberty University
Tax Planning For Incoming Professional Team Athletes, John Karaffa
Faculty Publications and Presentations
No abstract provided.
How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States,
2012
Old Dominion University
How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell
School of Public Service Faculty Publications
The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA's effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA's effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) …
The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption,
2012
Fordham Law School
The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan
Fordham Journal of Corporate & Financial Law
The taxation of Sovereign Wealth Funds in the United States is outmoded and due for reconsideration. Offering a tax exemption to the billion dollar investment funds owned by foreign governments is both unfair and ineffective. Founded in the principles of sovereign immunity, the foreign sovereign tax exemption, codified in I.R.C. § 892, fails to satisfy the Congressional goals that motivated its creation. This Article explains the current taxation of foreign sovereigns and, by extension, Sovereign Wealth Funds. It then illustrates that the current exemption is simultaneously too broad, providing a tax exemption for activities that are clearly nongovernmental activities, and …
The Origins Of The Italian Sovereign Debt Crisis,
2012
Claremont McKenna College
The Origins Of The Italian Sovereign Debt Crisis, David M. Henningsen
CMC Senior Theses
Over the past decade, the European Union has been characterized by an explosion of expenditure, insufficient revenue, high deficits and a lack of budget discipline. Financial markets in Europe are currently dealing with enormous government debts, poor government balance sheets and a weakening banking system. The purpose of this paper is to investigate the origins of the current Euro-crisis and specifically identify the extent to which it will affect the nation of Italy going forward. To understand Italy's stance amid the Euro-crisis, we proceed as follows: First, a historical background section will develop the fundamental issues that have developed in …
Aicpa Professional Standards As Of June 1, 2012, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education,
2012
University of Mississippi
Aicpa Professional Standards As Of June 1, 2012, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency,
2012
University of Mississippi
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Innovative Tax Planning For Individuals And Sole Proprietors,
2012
University of Mississippi
Adviser's Guide To Innovative Tax Planning For Individuals And Sole Proprietors, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques,
2012
University of Mississippi
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements,
2012
University of Mississippi
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Applying Ocboa In State And Local Governmental Financial Statements,
2012
University of Mississippi
Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford
Guides, Handbooks and Manuals
No abstract provided.
2012 Spring Meeting Of Council, 125th Anniversary Celebration,
2012
University of Mississippi
2012 Spring Meeting Of Council, 125th Anniversary Celebration, American Institute Of Certified Public Accountants. Council
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession,
2012
University of Mississippi
Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life,
2012
University of Mississippi
Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life, James Carberry, Sidney Kess
Guides, Handbooks and Manuals
No abstract provided.
Getting More By Asking Less: Justifying And Reforming Tax Law’S Offer In Compromise Procedure,
2012
Duke Law School
Getting More By Asking Less: Justifying And Reforming Tax Law’S Offer In Compromise Procedure, Shu-Yi Oei
Faculty Scholarship
The Offer in Compromise (OIC) is a procedure by which the IRS may agree to forgive a portion of the tax liabilities of certain taxpayers. This Article suggests a framework for evaluating the effectiveness of any proposed reforms to this procedure. It presents three arguments that support forgiving tax debts through devices such as the OIC. These arguments are rooted in revenue-raising, fairness, rehabilitative, and socioeconomic considerations. Unfortunately, an analysis of the OIC’s recent history shows that its current structure tends to undermine its effectiveness. The power to effectuate the procedure is dispersed among four stakeholders with divergent interests: Congress, …
Adviser's Guide To Sales And Use Tax : State And Local Compliance And Planning Opportunities,
2012
University of Mississippi
Adviser's Guide To Sales And Use Tax : State And Local Compliance And Planning Opportunities, Bfuce M. Nelson
Guides, Handbooks and Manuals
No abstract provided.
