Corporate Super Funds

Superannuation - Pension - Retirement - SMSF

Financial Planning - Self Managed Superannuation - Retirement - Income






Corporate Taxation In A Dynamic World

RRP $409.99

This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R and D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation.


Taxation In A Low-income Economy

RRP $287.99

This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance.

Key issues covered include:




  • A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective.



  • Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level.



  • Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices.



  • Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.



This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.


Taxation Of Income From Domestic And Cross-border Collective Investment

RRP $354.99

The Fund Reporting Cloud(R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.



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Corporate Super Funds Articles

Superannuation Pension Retirement SMSF
Financial Planning Self Managed Superannuation Retirement Income
Planning Taxation Finance Financial

Corporate Super Funds Books

Superannuation Pension Retirement SMSF
Financial Planning Self Managed Superannuation Retirement Income
Planning Taxation Finance Financial

Corporate Super Funds