Taxation 1 (NI) 2020-2021 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course.

Taxation 1 (RoI) 2020-2021 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course.

Leach’s Tax Dictionary contains over 1,000 pages of definitions. It has three sections: the first lists definitions; the second is a list of abbreviations found in official publications, including government press releases where new abbreviations are made up almost every week; and the third gives a list of tax rates and other information which may be of use to a tax accountant/lawyer.

Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

The first book in the groundbreaking series Tales of a New Jerusalem, A World to Build transports us effortlessly back to 1945. Through this candid collection of contemporary voices, the country s post-war social history is unveiled; no supermarkets, no teabags, capital punishment, levelling poverty. Meet Judy Haines, a Chingford housewife, struggling daily with food rationing; Henry St. John, a self-serving civil servant in Bristol; Doris Lessing, newly arrived from Africa to a country pre-multiculturalism. David Kynaston expertly weaves the histories of ordinary people and well-known figures alongside Britain's changing political and economic landscape, delivering a deeply researched and intensely readable account.

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.

This paper investigates the response of consumer price inflation to changes in domestic fuel prices, looking at the different categories of the overall consumer price index (CPI). We then combine household survey data with the CPI components to construct a CPI index for the poorest and richest income quintiles with the view to assess the distributional impact of the pass-through. To undertake this analysis, the paper provides an update to the Global Monthly Retail Fuel Price Database, expanding the product coverage to premium and regular fuels, the time dimension to December 2020, and the sample to 190 countries. Three key findings stand out. First, the response of inflation to gasoline price shocks is smaller, but more persistent and broad-based in developing economies than in advanced economies. Second, we show that past studies using crude oil prices instead of retail fuel prices to estimate the pass-through to inflation significantly underestimate it. Third, while the purchasing power of all households declines as fuel prices increase, the distributional impact is progressive. But the progressivity phases out within 6 months after the shock in advanced economies, whereas it persists beyond a year in developing countries.