The UK's Pensions Act 2004 provides additional protection for members of defined benefit occupational pension schemes. In doing so it establishes both a pensions regulator and a pensions protection fund. The new rules impose funding obligations on employers which, it was thought by the legislators, they would attempt to evade. The provisions however may lead to unintended consequences for some UK businesses in the same group of companies, in situations where no abuse has taken place. Dealing with Pensions is essential reading for trustees of pension schemes, company directors, managing directors, finance directors, company secretaries, actuaries, lawyers, accountants, insolvency practitioners.

Dealing with Pensions: The Practical Impact of the Pensions Act 2004 on Mergers, Acquisitions, Restructurings and Insolvencies

Ellison, Robin

Jones, Grant

Business

Spiramus Press

"The Islamic finance industry is worth about $800bn globally and is growing at an annual rate of 10 to 15 per cent. The sector's dramatic growth since 2000, when it was worth $150bn, and profusion of investment products has been fuelled by an increasing desire by Muslims for investments that comply with Islamic law. Demand has also been triggered by the big increase in wealth in the Gulf, where growth has doubled since 2002 on the back of the soaring oil price." - Financial Times, May 30, 2008 ** Islamic banking has grown rapidly over the past decade and continues to grow, while many conventional banks and financial institutions write off billions of bad debt. In 30 years, Islamic banking has developed from local provision to providers of established international financial products. This book explains the principles of Islamic banking and finance. It also provides a guide to Islamic finance products - such as istisna'a, murabaha, musharaka, mudaraba, ijara, sukuk, and salam - so that the reader can understand the key concepts and main vocabulary of Islamic finance. Additionally, the book discusses the application of Islamic products to a variety of financial contexts - e.g. asset management, treasury, risk management, raising finance, tax. Islamic Banking and Finance also provides guidance on the regulatory frameworks for Islamic finance - the role of the Sharia'a Board, UK regulation, and international financial standards.

Islamic Banking and Finance

Business & Money

Schoon, Natalie

East, Bank of London and Middle

Economics

A major problem confronting a researcher is which theoretical perspective is considered most apt. This book provides a good guideline as to why and how to choose a particular theory or method to study an organizational phenomenon such as accounting. The contributors to this collection are world-renowned in their respective field. Each chapter documents the latest research in accounting and control systems. The book is primarily intended for research students and academic researchers in the areas of accounting and practices in organizations. The book can also be used for undergraduate and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.

Methodological Issues in Accounting Research: Theories and Methods

Finance

This book will provide a basic outline of employment law in each of the 25 member states. It identifies those areas where the law is unified by the enactment of European Directives, and notes regional differences which are potential pitfalls for employers with workers in more than one EU state. The book will be of interest to human resource individuals, policymakers, and lawmakers.

European Employment Laws: A Comparative Guide

Hardy, Stephen

Butler, Mark

This third edition of UK Taxation for Students has been revised to take account of the UK Tax Law Rewrite Project-including changes in terminology. This book covers such areas as: income tax, capital gains tax and corporation taxes; VAT; and national insurance. The ordering of the chapters follows the typical manner in which the taxes are taught. Plenty of examples are interspersed in the text at appropriate points, and there are exercises in the appendices to test the students' understanding. This third edition takes account of the Finance Act 2005 and is thus up-to-date for the June and December 2006 examinations.

UK Taxation for Students: A Simplified Approach (Third Edition)

Finney, Malcolm

In 2003, stamp duty land tax (SDLT), an entirely new tax applying to acquisitions of UK land, was introduced. Property lawyers and their tax colleagues had to learn a new set of rules and procedures as they familiarized themselves with the new regime. Several practical and legal difficulties emerged, and the system continues to change to accommodate these and other problems as they arise. This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of freehold land or negotiating the structure of a complex commercial sale or acquisition. This second edition includes guidance on the many changes that have recently been made to the SDLT process, in particular to completing and filing the SDLT return itself, as well as dealing with the additions to SDLT law, such as HM Revenue &amp; Customs' new powers to combat avoidance.

Stamp Duty Land Tax: A Practical Guide for Lawyers

Freedman, Philip

Humphrey, Ann L.

The dramatic advances in communications and technology that have taken place in recent years, combined with the progressive development of the Indian economy, have enticed many multi-national companies to tap the rich resources which India has to offer in terms of front-line business support services and customer relations. This has thrust the Indian tax system into the limelight, with multi-nationals and their advisers now needing to become familiar with the relevant aspects of Indian tax law and practice, and in particular, how India approaches the concept of permanent establishment and the circumstances in which a liability to tax in India could arise. This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits. The book examines the current issues to which the establishment of business centers in India by multi-nationals have given rise, relating how the law is developing to take account of these latest international business trends.

The Taxation of Permanent Establishments: An International Perspective

Rawal, Radhakishan

This book is a practical guide to the subject of tax due diligence. It shows that tax due diligence is not a commodity, leading the reader through the process and explaining, at each stage, how to extract the maximum value from tax due diligence. Covering a wide range of transaction scenarios, the book deals with every aspect of tax due diligence. It is written from a UK perspective with reference to UK legislation. It also discusses cross border issues, Organization for Economic Co-operation and Development guidelines, and contains a chapter on an international survey of publicly available information. Contents include: what tax due diligence is and what it is not * the different circumstances in which tax due diligence is required and the implications of each * planning tax due diligence * defining scope and avoiding unnecessary tax due diligence * managing the tax due diligence process * obtaining and analyzing information * how best to address issues identified by tax due diligence * making the most of limited information . tax due diligence in asset deals.

Tax Due Diligence

Peppitt, Matthew

This is an easy-to-read, jargon-busting guide to the legal issues affecting UK online business. The use of bullet points and checklists provide useful aids, while the sample clauses and contracts are invaluable. The book deals with the UK's E-Commerce Regulations (EC Directive) 2002, and the Privacy and Electronic Communications (EC Directive) Regulations 2003. It explains how these affect online trading and marketing. Offering practical advice on how to manage e-business issues, the book also explains various contractual relationships which directors and managers will be asked to enter into. The authors provide useful pointers on negotiation and practical analysis of contract issues including web site design, hosting content, linking, outsourcing, and other third party relationships. Since the first edition was published, there have been significant developments including court cases affecting file-sharing (such as Napster); the UK Police and Justice Act 2006, which introduced stiffer sentences for some computer-related offenses; and the massive growth of online auctions, gambling, and entertainment.

E-Business: The Practical Guide to the Laws

Brock, Amanda C.

Azim-Khan, Rafi

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

Books by Spiramus Press

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

Dealing with Pensions: The Practical Impact of the Pensions Act 2004 on Mergers, Acquisitions, Restructurings and Insolvencies

Islamic Banking and Finance

Methodological Issues in Accounting Research: Theories and Methods

Methodological Issues in Accounting Research: Theories and Methods

European Employment Laws: A Comparative Guide

UK Taxation for Students: A Simplified Approach (Third Edition)

Stamp Duty Land Tax: A Practical Guide for Lawyers

The Taxation of Permanent Establishments: An International Perspective

Tax Due Diligence

E-Business: The Practical Guide to the Laws