Bøker av Stephen Barkoczy

Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and help clarify difficult concepts. This edition contains expanded technical and policy discussion of several areas of law. It has been substantially revised and restructured to take account of the many important legislative reforms, case law developments and announcements that have occurred over the last 24 months.

Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as guidance on study skills. An essential resource, this text allows students to access the legislation they will need for a taxation law course in a time-saving and user-friendly way.

This book examines tax incentives for investors in start-up companies through a critical analysis of Australia's early-stage investors (ESI) program, and a comparison of that program with the United Kingdom's Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled.