"Mastering the Spanish Tenses," a forty-page textbook that explains how to properly form each of the twenty-two verb tenses in the Spanish language, would be of significant use to anyone trying to learn how to speak Spanish, especially to high school and college students enrolled in formal Spanish courses. This clear and concise book is the perfect study tool for students. Author Christopher Hanna graduated from Gonzaga University in 2017 as a Spanish major and an English minor. He is currently a graduate student at Columbia University in New York City.

Mastering the Spanish Tenses

Hanna, Christopher

Independently published

Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of contemporary law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years.

Tax Policy in a Nutshell (Nutshells)

West Academic Publishing

Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of the current state of the law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years.

Tax Law

Accounting for income taxes has become a critically important issue for both financial accounting and income taxation purposes in recent years. However, there is nothing new about the need to account for income taxes for purposes of presenting, or to opine upon, the financial accounts of corporations or other business entities. The process of accounting for tax matters has been a traditional aspect of the responsibilities of finance and taxation officers of business entities, particularly publicly traded corporations, for many years.\nThe nature of the process has long been familiar. In essence, there are a number of parties in this process: (i) business entities, (ii) tax administrations, (iii) financial accounting standards organizations, (iv) auditors of the business entities, and (v) tax strategists seeking to achieve overall tax/finance results for business entities. Each party has its own interests.\nThe purpose of this text is to discuss and explain the pertinent elements of the intersection of financial accounting and taxation. The goal is to: (i) articulate the reality of financial accounting and tax compliance in light of the new landscape entities face on such matters today; and (ii) set out a means by which entities can structure their tax planning and financial reporting in a manner to efficiently meet all applicable requirements. Key differentiators in the text are liberal use of numerical examples, excerpts from companies’ financial statements, and opinions on murky issues due to the complex and dynamic interdependence of financial accounting and income tax principles.

Corporate Income Tax Accounting (Hornbooks)

Thomas, Mark

Yong, Paul

Comparative Income Tax Deferral examines the benefits achieved by deferring income or accelerating deductions, with reference to the income tax systems of the United States and Japan. The United States has been at the forefront of recognising the time value of money benefit of tax deferral and of devising methods to prevent tax deferral. Japan, on the other hand, is only gradually placing greater emphasis on tax deferral issues, in light of the activities of foreign companies, and the constant introduction of new financial products which take advantage of the tax deferral allowed under Japanese income tax rules. 
The book starts with a detailed discussion of the 1948 Cary Brown model and its various interpretations, an understanding of which is key to any analysis of tax deferral issues. The author goes on to provide a comparative analysis of the different tax deferral patterns that can arise under the United States and Japanese income tax systems, and of methods introduced by the United States to eliminate the tax deferral benefit. A history and overview of the Japanese income tax system is included in the appendix. 
Principles of tax deferral and time value of money are crucial in an era of globalisation in commerce and finance. They cut across all areas of taxation and are particularly important in the context of taxation of derivatives and other financial instruments. 
This book is an important addition to the literature in this field and will be of great interest to tax and business law practitioners, investment bankers and financial planners.

Comparative Income Tax Deferral of the United States and Japan

Business & Money

Economics

Springer

See the best price to sell, buy, or rent books by Hanna, Christopher. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Hanna, Christopher

See the best price to sell, buy, or rent books by Hanna, Christopher. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Mastering the Spanish Tenses

Tax Policy in a Nutshell (Nutshells)

Tax Policy in a Nutshell (Nutshells)

Corporate Income Tax Accounting (Hornbooks)

Comparative Income Tax Deferral of the United States and Japan