Taxes And Business Strategy by MIT

Tax Laws and Practice

This PDF book covers the following topics related to Tax : The Income Tax, Introduction and Important Definitions, Basis of Charge, Scope of Total Income and Residential Status, Incomes Which Do Not Form Part of Total Income, Computation of Total Income Under Various Heads, Income Under the Head House Property, Income From Business or Profession, Income From Capital Gains, Income From Other Sources, Income of Other Persons Included in Assessee’s Total Income and Set-off or Carry Forward of Losses, Computation of Tax Liability of Hindu Undivided Family Firm Association of Persons Co-operative Societies, Computation of Tax Liability of Companies, Computation of Tax Liability of Non-resident Assessees, Collection and Recovery of Tax, Procedure for Assessment, Appeals, Revisions, Settlement of Cases and Penalties and Offences, Basic Concepts of International Taxation advance, Ruling and Gaar, Service Tax and Sales Tax.

Author(s): The Institute of Company Secretaries of India

868 Pages

Taxes And Business Strategy by MIT

This page has lecture notes to Taxes And Business Strategy and covers a range of topics related to tax planning, compensation, corporate formation, and international taxation. It provides an introduction to the role of taxes in business and presents a framework for tax planning. It also covers implicit taxes and clienteles, organizational form, and non-tax costs. Marginal tax rates, compensation, and corporate formation are also discussed, along with capital structure, taxable and tax-free acquisitions, divestitures, and miscellaneous topics. The course aims to equip students with the knowledge and skills necessary to understand the impact of taxes on business decisions and to develop effective tax planning strategies.

Author(s): Prof. George Plesko, Massachusetts Institute of Technology

NA Pages

Taxes and Business Strategy

Traditional finance and other business courses notes analyze a broad spectrum of factors affecting business decision-making but typically give little systematic consideration to the role of taxes. In contrast, traditional tax accounting course note concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. The objective of this note is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy.

Author(s): Prof. George Plesko

NA Pages

Corporate Tax Act

This book explains the following topics: Corporate Tax On Income Of Domestic Corporations For Each Business Year, Corporate Tax On Liquidation Income Of  Domestic Corporation, Corporate Tax On Income Of Foreign Corporation For Each Business Year.

Author(s): NA

150 Pages

Advanced Taxation

This note covers the following topics: Taxation, revenue authorities and ethical issues, Tax audit and investigation, Tax appeal tribunal and interpretation of tax laws, Tax planning and tax avoidance, Taxation of incomes, offences and penalities, Taxation of income from settlement, Trusts and estates, value added tax, capital allowances, Tax effects of privatisation and commercialisation, profits, assessable profits and tax payable, persons chargeable offences and penalities.

Author(s): NA

508 Pages

Taxation of Salaried Employees, Pensioners and Senior Citizens in India

This book covers the following topics: An Introduction to Taxation, Salary Income, Perquisites Allowances, Overview of Income from House Property, Overview of Capital Gains, Deductions under VIA, Tax Rebate Relief, Permanent Account Number, Taxability of Retirement Benefits, Pensioners, Senior Citizens Taxation of Expatriates, Income tax on Fringe Benefits and Some relevant Case laws.

Author(s): Income Tax Department

88 Pages