Transfer and business taxation - Ballada, Susan (Domdane Publishers and Made Easy Books, 2013)
Chapter 1.-- Introduction-- 2. Basic concepts of succession-- 3. Gross Estate-- 4. Deductions from gross estate-- 5. Net taxable and estate tax-- 6. Net estate and estate: Unmarried decedent-- 7. Net estate and estate: conjugal partnership-- 8. Net estate and estate tax: Absolute community-- 9. Tax credit for foreign estate tax-- 10. Administrative provisions-- 11. Basic concepts of donation-- 12. Gross gift-- 13. Exemptions from gross gift-- 14. Net taxable gift and donor's tax-- 15. Tax credit for foreign donor's tax-- 16. Nature and concept of business taxes-- 17. VAT on sale goods of property-- 18. VAT on sale of service and user or lease of property-- 19. VAT on importation of goods--20. Output and Input taxes-- 21. VAT exempt transactions-- 22, Compliance requirements -- 23. Withholding and remittance of VAT-- 24.Rates and bases of percentage tax-- 25. Withholding of percentage taxes-- 26. Penalties and remedies-- 27. Ethical considerations-- 28. Local direct taxes