C/E/264. Indirect Taxation in the United Kingdom and the United States

The paper examines indirect taxation in the UK and the USA describing different types of indirect taxes that are in effect in the UK and comparing them to those in the United States. The issues of tax collection, administration and registration are addressed and compared highlighting advantages and disadvantages of British and American methods of indirect taxation.

C/E/259. Double taxation on cross-border investment

The paper examines the impact of double taxation on cross-border investment looking at how tax treaties can avoid double taxation, discussing the OECD model and its application in developing countries arguing whether the UN Model law can assists in their economic development.

C/E/251. Campaign against the rise of Petroleum tax duties

The paper examines the current situation in the UK with regard to the continuous increase of the duty paid per litre of petroleum providing a brief description of different campaigns that can be undertaken by the Road Haulage Association (RHA) against the constant rise in the petroleum prices under the guise of protecting the environment.

C/E/252. Inheritance tax: case study

The paper examines a case of inheritance taxation providing information on the facts of the case, and discussing the parties' liability for Capital Gains Tax, Her Majesty's Revenue and Customs (HMRC), Inheritance Tax (IHT), International tax, etc. Conclusions are made about the importance of early tax planning in making a will.

C/E/255. Double taxation of returns on cross-border investment

The paper addresses the issue of double taxation of the returns on cross-border investment. The OECD model of tax convention and tax treaties are discussed arguing whether they can help to avoid the danger of double taxation by providing consensual rules for income taxing. The impact of double taxation elimination on foreign direct investment is examined.

C/F/310. Taxation

The paper examines business and personal tax, i.e. Value Added Tax (VAT), Income Tax, Capital Gains Tax, Inheritance Tax, etc. The principles of "good tax" by Adam Smith are reviewed discussing the impact of the tax on the poor versus the rich, the advantages and disadvantages of voluntary VAT registration, the principles of roll-over relief, etc.

C/L/228. Issues of taxation and restraint of imports and exports under EU law

The paper examines the tax situation in Wineyards discussing the discrepancy between the EC law of free movement of goods and the taxation imposed by the French and Spanish governments. The prohibition of the EU Court of Justice on the restraint of imports, exports or goods in transit is discussed with reference to the German and Italian law on public health and consumer protection, the issues of environmentally friendly packaging under the Swedish law, etc.

S/E/129. Corporation tax, income tax, NIC, VAT and other aspects of the budget

The paper advises the clients on the issues of the budget calculating the corporation and income tax, and explaining other budget aspects including non-tax aspects. Advice is presented in the form of letters from a KPMG tax adviser.

S/E/121. Rubbish Bag Tax

The paper examines the new rubbish tax proposed by the UK government in 2006 to increase recycling, and evaluates it along the lines of equity, certainty, convenience and administrative and economic efficiency. Similar taxes in other European countries are discussed.

E/E/46. A TAX REFORM ON PLASTIC CARRIER BAGS

The paper addresses the problem of plastic carrier bags' consumption in the UK focusing on the prospect of introducing Plastic bag tax (PBT). Key characteristics of tax are defined; the stages of PBT reform are outlined.

P/E/446. Differences in tax systems between EU members: reform proposals

The paper examines the issues of Corporate Tax (CT) harmonization within the EU discussing the differences existing in CT systems of EU member states, the variation within their corporate tax rates and CT computation systems, etc. Disadvantages of different CT systems are outlined; their reform proposals on their reform are reviewed describing the Common Consolidated Tax Base, the Code of Conduct, etc.

P/E/445. Correlation between cigarette taxes and smoking behaviour in UK

The paper examines the impact of cigarette taxes on smoking behaviour in the UK offering a review of literature in biostatistics, econometric analysis, price elasticity of demand, etc. The correlation between taxation and cigarette demand is studied; empirical findings obtained through the analysis of reports are discussed in relation to gender, age, social class, income, ethnicity, etc. Conclusions are made about the effectiveness of cigarette taxation as a method of curbing the consumption of tobacco.

E/E/18. AC Ltd report: issues of taxation, purchasing and raising finance

The paper investigates taxation issues for AC Ltd, a UK based manufacturing organisation, reviewing taxation guidance notes, legislation, journals and online sources on the subjects of employment tax, double taxation relief (DTR), tax legislation overseas, etc. AC’s purchase of a controlling interest in DC Ltd is discussed; the methods of raising finance for the company’s business expansion are evaluated.