by Antony Ting (2012)
"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices"--
Stephen Fishman
Explains how to deduct such home business costs as operating expenses, medical expenses, business travel, and retirement expenses, along with tips for maintaining complete records, avoiding pitfalls, and lowering the chances of an audit.
Gary W. Carter
Completely updated for all the new tax laws Capitalize on every deduction! Sole proprietor, corporation, or partnership? The Ultimate Guide to Running a Tax-Efficient Home-Based Business The advantages of operating a home-based business are countless, but what many owners don't realize, and are often not prepared to handle, are the host of complex tax issues surrounding a home-based business. The completely updated Fifth Edition of J.K. Lasser's Taxes Made Easy for Your Home-Based Business clarifies the current tax environment with regard to home-based businesses, and shows you how to make the most of the new tax laws. This perennial guide answers home-based business owners' questions, with a special focus on the changing tax laws and deductions for the home office. Expert advice and in-depth insights will help you avoid costly mistakes and ...
Joyce P. Jacobsen
"The Economics of Gender, Second Edition offers a comprehensive, balanced, and up-to-date introduction to the new work on the differences between women's and men's economic opportunities, activities, and rewards." "Although Jacobsen's primary focus is on contemporary U.S. patterns, she devotes four chapters to cross-societal comparisons. She also takes a close look at the evolution of contemporary patterns over time and the impact on them of race, ethnicity, and class. Throughout, she discusses the pros and cons of various policies, including "comparable worth" and welfare programs." "The Economics of Gender will continue to be welcomed as a primary text for the growing number of courses on gender economics. It remains a valuable supplement to courses in labor economics, economic policy, and women's studies. Finally, academics and policymakers in a wide range of fields will appreciate the book as a crucial reference."--BOOK JACKET.
Laura Florand
No one hates Paris -- except Summer Corey. The moody winters. The artists and their ennui. The inescapable shadow of the Tour Eiffel. But things go from bad to worse when Summer stumbles into brooding, gorgeous chef patissier Luc Leroi and indecently propositions him. Luc has scrambled up from a childhood panhandling in the Paris Metro to become the king of his city, and he has no patience for this spoiled princess, even if she does now own his restaurant. Who cares if she smiles with all the warmth of July? She doesn't eat dessert! There is only one way to tempt her. A perfect, impossibly sweet seduction ...