CCH's Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign by Michael Rashkin, J.D., LL.M., provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. This newly expanded resource is practical, easy to follow, easy to understand, and is particularly effective at clarifying and demystifying this complex subject. It provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R & D expenditures. In doing so, it explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Historically, the IRS has been vigilant in denying R & D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R & D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries.

Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatment of compliance with this principle – known as DEMPE (development, enhancement, maintenance, protection and exploitation) – describes exactly how both taxpayers and tax authorities can achieve an accurate assessment of transactions in order to arrive at an appropriate transfer pricing outcome. Analysing the legal, economic, and business management aspects of multinational enterprises activities, the book provides a comprehensive understanding of the DEMPE concept both in theory and in practice. Fully covered are such issues and topics as the following: role of the DEMPE concept within the framework of international tax law and transfer pricing; interplay of the DEMPE concept with the arm’s length principle; full description of each DEMPE function and analysis in the light of possible tax and transfer pricing consequences; modes of application of the DEMPE concept which can be directly implemented in practice; and additional tools (e.g., value chain analysis or RACI matrix) useful in applying the DEMPE concept. The book also provides the first in-depth analysis of the interplay between the DEMPE concept and the licence model in its various structural variations. Taking into account that intangibles amount to 84% of the market value of the S&P 500 companies and that over 80% of global trade transactions can be linked to value chains of multinational enterprises – and recognizing the scarcity of guidance heretofore on the application of the DEMPE concept – tax advisors, corporate counsels, tax authorities, and academics around the world are sure to appreciate and benefit greatly from this matchless and practical book.

Alastair McKenzie’s GST — A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985. The ninth edition has been comprehensively updated to incorporate the new legislative regimes for input tax, apportionment of input tax, adjustments and the zero-rating of land transactions which came into force in 2011. It also encompasses other legislative developments, case law and IRD rulings and statements that have been released since the publication of the eighth edition in 2008.

Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations.​ Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.

About the Book The fourth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST. The vast experience of the four authors in consulting, adjudicating, judging and implementation of indirect taxes would immensely help the professionals implement GST provisions and conduct of audit in an easier way while providing value to their clients/employers. The book is divided into 5 parts as follows: Part 1 – Overview of GST law and insights on good accounting practices and professional opportunities from the perspective of GST Audit. Part 2 – Background of the Annual Returns, role of professionals and a detailed clause by clause analysis with Practical FAQ's for filing the Annual Returns in Form GSTR 9. Part 3 - Background of the GST Audit, role of professionals and a detailed clause by clause analysis with Practical FAQ's for filing the Reconciliation statement in Form GSTR 9C. Part 4 – Checklists, Formats,FCQ's, Templates and Practical Methodology of conducting GST Audit [verification of documents/transactions after evaluation of internal control, reconciliations with tips to mitigate demand, common errors to avoid]. Part 5 – Customs Audit, year-end action points for taxpayers, other GST Certifications and Departmental Audit. Appendices containing the gist of important notifications, guidance notes, standards, forms of audit under GST, and important templates for ready reference of professionals.

This book provides a clear guide for practitioners looking to establish or already conducting research projects in a practice context and graduate students looking to support their studies and role within practice. The book is divided into three key sections. The first section, across Chapters Two and Three, discusses why research is relevant to practice, how it benefits both practice and their clients, the breadth of topics, and tackles the key challenges facing research in practice and discusses how to overcome them, including how to fund research in practice. Section two, across Chapters Four to Seven, focuses on the mechanics of a research project, providing a step-by-step guide to reviewing literature and publications, data collection and research methods, ethics, writing up and publishing. In the final section, Chapter Eight presents profiles of twelve architecture practices ranging in size, structure, location, research interest and approach, followed by illustrated profiles of their design influenced research work. The practices featured here are Counterspace Studio, ZCD Architects, Baca Architects, Tonkin Liu, Pomeroy Studio, Architecture Research Office, Architype, Gehl Architects, Hayball, PLP Architects, White Arkitekter and Perkins&Will. With practice based examples throughout, beautifully illustrated and written in a clear and accessible style, this is an essential guide to conducting research that is relevant for architectural practices of all size, location and expertise.

The Practical Guide on How to Solve Ethics Case Study? For UPSC Civil Services & State PCS Main Examinations. STEP-BY-STEP GUIDE ALL NOTES COVERED 2013-2023 UPSC MAIN CASES Qs. SOLVED. Author: Subhash Mishra, Gold Medalist and NET JRF, BHU Description: Unlock the secrets to mastering ethics case studies with this comprehensive guide by Subhash Mishra, a distinguished Gold Medalist and NET JRF from BHU. Tailored for aspirants of the UPSC Civil Services and State PCS Mains examinations, this book offers a meticulous and fully solved analysis of ethics case studies spanning the years 2013 to 2023. Key Features: Step-by-Step Approach: Navigate the complexities of ethics case studies with a systematic and step-by-step approach. Mishra's guide ensures you develop a structured and insightful method for dissecting and solving each case. In-Depth Analysis: Benefit from Mishra's profound insights as he delves into the ethical nuances of each case study. Explore the ethical dilemmas, principles, and legal considerations crucial for success in the examinations. Practical Application of Theories: Learn how to apply ethical theories such as utilitarianism, deontology, and virtue ethics to real-world scenarios. Mishra provides practical examples, making theoretical concepts accessible and applicable. Comprehensive Notes: Access meticulously crafted notes that cover the entire spectrum of ethical issues tested in UPSC and State PCS Mains examinations. Stay ahead with comprehensive coverage of key topics from 2013 to 2023. Case-Based Learning: Immerse yourself in fully solved case studies, offering a hands-on learning experience. Mishra's detailed explanations and reasoning ensure you not only solve cases but also understand the underlying ethical principles. Strategies for Success: Receive expert guidance on how to prioritize solutions, justify decisions, and address counterarguments. Develop strategies for effective implementation, ensuring your ethical resolutions stand out in the examination. Embark on your journey towards mastering ethics in competitive exams with Subhash Mishra's unparalleled expertise. This book is not just a guide; it's your key to unlocking success in UPSC Civil Services and State PCS Mains examinations.