The Fall of the Western Roman Empire - 1269 Words

The fall of the Western Roman Empire in the late fifth century plunged Europe into a long period of darkness and barbarism. This era until the dawn of the ‘age of discovery’ in the sixteenth century was later termed to be the ‘Middle Ages’. While this epoch of European history is labeled as ‘middle’ or even ‘dark’, it was during this time that many social, political and cultural developments took place. The obliteration of the great Roman Empire left Europe prey for disunity and continuous foreign invasion and migration. From Scotland to the alps of Sicily a prayer emerged in the ninth century, â€Å"Save us, O God, from the violence of the Northmen†. Now known as Vikings, these northmen were pagan Germanic people from Norway, Sweden and Denmark that often went on raids and harassed isolated monasteries and villages throughout the continent. Similarly peoples known as Magyars from central Europe looted settlements took c aptives and forced leaders to pay tribute to prevent further attacks. Muslims from North Africa already ruled most of Spain and continued northward towards central Italy and southern France. The expansion of Islam continued on into the tenth and eleven centuries during the times of the Fatimid Caliphate and the Seljuk Turks. The centuries before the first crusade were one of terror and chaos from a European or Christian perspective. People were frightened that their world was slowly coming to an end, overrun by pagans and Muslims. This fear combined withShow MoreRelatedThe Fall Of The Western Roman Empire923 Words   |  4 PagesAfter the fall of the Western Roman Empire in 476 C.E., centralized government in Western Europe began to collapse. As a result, central authority was unable to perform its duties and rule over the land. The people frantically looked for a political system to protect themselves, some form of security, especially after the split of Charlemagne’s emp ire and the invaders that threatened Europe from all directions. The result was the rise of feudalism, a system established on â€Å"oaths of loyalty† betweenRead MoreThe Fall Of The Western Roman Empire1352 Words   |  6 PagesAfter the fall of the Western Roman empire in 476 CE the European continent found itself dragged into a very chaotic period. This period known as the dark ages would see numerous kingdoms rise and fall. The constant shifting of territories and fealties made it very difficult for the culture and technologies of the roman age to remain intact. During this period survival of body over ruled the survival of the mind. In 742 CE a boy was born into the Frank kingdom located in what would become modernRead MoreThe Fall Of The Western Roman Empire833 Words   |  4 Pagesof North Africa, and areas of Asia. Its army is arguably the longest surviving and most effective fighting force in military history. Every empire has to terminate and Rome disassembled rat her swiftly. The fall of the empire is mentioned in virtually every type of informative media including books and television networks. The fall of the Western Roman Empire was caused by the lack of monetary funds, the formation and following of a new religion, and an increasingly forlorn and debilitated army. Read MoreFall Of The Western Roman Empire2111 Words   |  9 PagesWill Calderone Professor Chiekova HIS 108 12/8/14 The Fall of the Western Roman Empire The fall of the Roman Empire in the west can be seen as one of the most significant events in historical narrative. This event traditionally marks the transition between the end of Classical Antiquity and the beginning of the European civilization beginning with the Middle Ages. This specific topic is often investigated and debated, and the question of â€Å"why† has certainly kept historians and audiences alike captivatedRead MoreChristianity And The Fall Of The Western Roman Empire1349 Words   |  6 Pagesand the fall of the Western Roman Empire as it related to theatre but I was intrigued to learn more. It didn’t seem sensible that the fall of the Western Empire would be placed, even a little, on the rise of Christianity during that time. It didn’t seem sensible for two reasons. The first reason is that Jesus Christ, in whom the Christians believed, had been born, lived, and crucified over 400 years before the Empire fell. His lifetime spanned only until the second emperor of the Roman Empire, beforeRead MoreThe Fall Of The Roman Empire950 Words   |  4 PagesThe Roman Empire was undoubtedly the most powerful Empire the Mediterranean area had ever seen. However, the inevitable Roman Empire was destined to fall after the series of problems that made the once prominent empire fade away. Rome was easily the center of the world at its time and the idea that such an influential empire would eventually fall was unheard of. The Roman Empire was not built in a day; therefore it was not destroyed in one day. The powerful empire declined for many reasons, but theRead MoreEssay on The Fall of the Roman Empire1078 Words   |  5 PagesFall of the Roman Empire Name: Institution: â€Æ' Fall of the Roman Empire Introduction The Roman Empire faced many problems in the third century. Many of these problems came within the empire and other forces that were outside the empire. The only thing that seemed to aid in the holding of this great empire was drastic economic, political, and military reforms, which looked as essential elements that would prevent the collapse of the empire. Large groups of historians come to terms with the idea thatRead MoreFall of the Roman Empire1288 Words   |  6 PagesThe Pax Romana was a two hundred year time period where the Romans had peace and prosperity under Augustus. The Roman empire started to decline at the end of the prevail of the last five emperors, Marcus Aurelius in 161-180 A.D. The rulers in the next century had no idea how to deal with the problems the empire was having. There was many reasons to the fall of the Roman Empire but three stood out the most. The preliminary reason was the economy begins to decline. The alternative reasoning was RomeRead MoreThe Roman Empire: What Went Wrong?1253 Words   |  6 Pages300I The Roman Empire: What went wrong? Rome was founded as a small farming town in 753 BC. It grew to a vast empire that enveloped the whole Mediterranean Sea. It spanned from the western shores of what is now Portugal, to as far as the modern day Persian Gulf to the east. It remained as the world’s largest and most powerful empire in the ancient world for about 1100 years. But by 476 AD, the stress of war and the multiple sackings of Rome proved too much for the once mighty empire. There haveRead MoreFall of the Roman Empire758 Words   |  4 PagesHorsley HIS 126 3 March 2010 The fall of the Roman Empire Political, economic and social aspects were all involved in the fall of the Roman Empire. In 395 A.D., Rome was divided into two empires, with one capital in Rome and the other in Constantinople. During that time, the western Roman Empire was being invaded by barbarian tribes from the North. In 410, the Visigoth tribe succeeded in conquering the western capital in Rome. In 476, the western Emperor Romulus Augustulus was finally overthrown

Foreign Policy and Terrorism in North Korea Essay

Introduction North Korea appears on the international stage as a country existing beyond the world we all know. It isolates its citizens from the rest of international community and does not obey any rules determined by international law, but requires respect and recognition. Moreover, North Korea is one of the countries that remains aggressive towards its neighbors and applies various terrorist techniques, i.e. illegal contraband, political terror and mass abductions of other countries’ citizens in its foreign policy. The reasons for which the Democratic People’s Republic of Korea (DPRK) behaves so unpredictably and irrationally are diversified. First of all, the DPRK as a country is managed very irrationally – regimes of Kim Il-sung and†¦show more content†¦Moreover, DPRK’s foreign policy since the 1970s focused on forceful unification of Korean Peninsula and spreading communist revolution in the South. It has to be remembered that an official doctrine till the end of the 1970s ideologically and practically postulated communization of the south on the basis of military intervention . Since that time North Korea placed its spies in the East Asia and started sheltering revolutionists and terrorists from all over the world, among others nine members of radical left-wing group called the Japanese Fraction of the Red Army who skyjacked a Japanese airplane to Pyongyang in March 1970 . Furthermore, North Korea has been for many years developing its nuclear program and numerously threatening to use it what obviously attracts attention of the whole world . Thus, ideologically North Korean authorities believe they have no other choice but to antagonize the West. However, it appears that the DPRK has been undergoing a â€Å"crisis† in its terrorist activities - in September 2002 at a Japan-North Korea Summit Meeting after many years of denying any engagement into the Japanese citizens abduction issue Kim Jong-il admitted that the DPRK had abducted a number of Japanese citizens. He apologized for that and five of the abductees returned to Japan in October 2002. Another issue that supports the presumption thatShow MoreRelatedNorth Korea s Confrontational And Unpredictable Behavior1261 Words   |  6 PagesThe impact North Korea poses on the global community outweighs its geographical size. Having only a landmass about the size of Mississippi, North Korea houses a population of 23 million people. This small communist county is one of the most isolated and controlled places in the world. Formed after World War II and having only t wo leaders during its time of existence, this country has displayed defiant acts against the global community throughout its history. Currently under heavy sanctions byRead More Terrorism Essay1237 Words   |  5 Pages Terrorism is the unlawful use of force against persons or property to intimidate or coerce a government, the civilian population or any segment thereof, in the furtherance of political or social objectivesquot;. This definition includes three elements: (1) Terrorist activities are illegal and involve the use of force. (2) The actions are intended to intimidate or coerce. (3) The actions are committed in support of political or social objectives. The main topic here is Terrorism and Foreign PolicyRead MoreWar On Terrorism And Terrorism875 Words   |  4 PagesWar on Terrorism The most current and imminent threat to the future of the United States is foreign terrorism, which occurs primarily outside the US territory, due to the increasing development in weapons of mass destruction. Although, the US in the last two decades has seen an increase of terrible acts of terrorism here in own country. These foreign and domestic entities utilize intimidation and violence for their political gain or religious beliefs, by instilling fear in innocent lives. TerroristsRead MoreEnergy Sanctions Case Study1248 Words   |  5 PagesIran, and North Korea are three countries that have been up for recent discussion in regards for increased United States sanctions. These sanctions are often used to enforce laws or certain ideas. The Office of Economic Sanctions Policy and Implementation (SPI) â€Å"enforces and maintains sanctions in order to maximize their economic impact on target but minimizing the damage to U.S. economic interest†. Energy sanctions are often impl emented for reasons including human rights issues, terrorism exportationRead MoreThe United States Military Functions As The World s Police1215 Words   |  5 PagesStates’ military functions as the world’s â€Å"police.† This essay covers international events from the past five years that can be tracked back to a foreign policy created after the Civil War and the manner in which this shift occurred and the consequences the United States faces as a result of its status as policemen of the world. Also, the action against Korea, Iran, Iraq, Afghanistan and the attempt to stop Expansion of Soviet Expansion during the Cold War are all discussed in this essay. When a countryRead MoreInternational Policy Essay816 Words   |  4 Pages1. Trump Declares ‘America First’ Policy a Success After Asia Trip – Nov. 15, 2017 Trump recently returned to the United States from a 12-day trip across Asia and gave a speech, which did not contain the major statement he previously said it would, stating that his ‘America First’ foreign policy has restored a global respect for the United States that did not exist under past presidents. Trump also stated that he â€Å"united the world against North Korea† and also argued for more mutually beneficialRead MoreEssay about President Bush And Us Foreign Policy1683 Words   |  7 Pages2000 raised a debate between democrat and republican and in the end the American people chose a new leader Mr. George w. Bush. President Bush clearly defined foreign policy objectives and goals. I have seen and hear our dear President Bush foreign policy after September 11. Following this, Bush has established its top priorities in foreign policy. He claims that an acts in the government to improve the international community through negotiation and cooperation. Likew ise President Bush remark It isRead MoreThe US Rogue States and the Dialogue with North Korea1921 Words   |  8 Pagesan overcoming threat of the international terrorism, which led to the emergence of a new group of enemies, namely, the rogue states. These countries are seen as a danger to the new unipolar world. The United States of America assumed a responsibility to contain these states and/or transform them into successfully functioning democracies. Currently this is being done by military interventions and sanctions. However, one special state arises – North Korea . It is the most aggressive of the group,Read MoreRoles of the Office of Terrorism and Financial Intelligence Essay839 Words   |  4 Pages The Office of Terrorism and Financial Intelligence, or T.F.I., is said to be the most important national security agency in the U.S. government. ​The Office of Terrorism and Financial Intelligence operates the departments intelligence and enforcement functions with the aims of protecting the financial system against illicit use and combating rogue nations, terrorist facilitators, weapons of mass destruction (WMD) proliferators, money launderers, drug kingpins, and other national security threatsRead MoreThe Characteristics Of The Liberal Theory949 Words   |  4 PagesInternational Tribunal of the Law of the Sea and strong supporter of the International Law Commission). Moreover, Japan has established counter terrorism efforts in coordination with the international community throughout the Security Council. Its main goal with the multilateral cooperation and is based on the capacity to build assistance for countries where counter- terrorism legislation and system are inadequate and the support of the UN and international community by making more active intellectual human

Advantages ND Disadvantages of Strategic Planning Free Essays

By far the most common model of how strategies are developed in organisations is based on the notion that strategies are systematically and formally planned following a set of relatively rigid steps and procedures. Some refer to this notion of strategy development as a ‘design’ view of strategy. Most text books and courses on strategic management and planning have adopted and promoted the design view of strategy. We will write a custom essay sample on Advantages ND Disadvantages of Strategic Planning or any similar topic only for you Order Now There are a number of claimed advantages of developing strategies through highly structured and formal planning systems and steps in an organisation. The main advantages are as follows: First, formalised planning provides what many would term a logical and certainly a structured means of analysis and thinking about complex strategic problems. There is no doubt that strategy development is complex and formal planning systems attempt to help resolve and deal with this complexity by following a series of distinct steps and stages which the manager can follow in this complex area. Â · Secondly, it is argued that formal planning systems force managers to take a longer term view of strategic options and directions than would otherwise have been the case. In particular, the stages of environmental and competitor analysis which form a key part of most formalised corporate planning systems encompass planning horizons of three years at the minimum, and in some cases up to 20 years. Â · Formal planning systems also tend to facilitate the process of control and evaluation. So, for example, because objectives in formal planning systems are required to be specified and because strategic direction is determined in advance, the measurement of performance against these is facilitated. Another claimed advantage is that co-ordination between different functions and managers throughout the organisation can be increased with formal planning systems. This is because very often a formal planning system will require the different functions/managers to work together towards the achievement of corporate objectives in a manner specified in the corporate plan. Â · Finally, formal planning is claimed to help to motivate individuals towards the achievemen t of strategic objectives particularly where they are nvolved in the planning process and feel, therefore, that they have some degree of ownership and commitment to the process. On the other hand there can be disadvantages to formal planning as follows: Â · Firstly, formal planning can mean that strategies may not adequately reflect the people and cultural elements of the organisation. Individual managers may feel absolved from any strategic planning responsibilities, these being left to the specialist strategic planners. As a result, line managers may not feel they ‘own’ strategic plans. Formal strategic planning can also sometimes be restrictive and inflexible, particularly where the environment is changing rapidly. This may result in lost opportunities and a gradual loss of strategic fit. Â · Formal strategic planning can become very cumbersome and over-detailed requiring large amounts of analysis and information, often resulting in information overload. Â · Finally formal strategic planning can become a substitute for in that it can become an activity in its own right divorced from the actual activities and plans of the organisation. We can see that formalised strategic planning has both advantages and disadvantages. Although the design model of strategy development is still the most prevalent model in text books and most organisations, it is increasingly recognised that, particularly because of an increasingly dynamic and unpredictable environment, highly formalised and structured approaches to developing strategic plans are becoming less appropriate and effective. Planning systems now need to be more ideas-based and flexible with less formalisation and adherence to strict procedures and steps. In addition, and related to this, is the increasing emergence of strategies from various levels of the organisation rather than the top-down approach to strategic planning which tends to accompany the highly formalised and structured approaches. Probably the best approach is to have some structure to the planning process whilst remaining flexible, and above all not allowing the strategic planning process to become an end in itself. How to cite Advantages ND Disadvantages of Strategic Planning, Papers

Taxation British Corporation

Question: Discuss about the Taxation for British Corporation. Answer: Case study 1: Residence and source The facts of the instant case are as follows: Fred is an executive of British corporation and a specialist in management consultancy. With an intention to open a branch of his company he arrives in Australia. He takes a property on lease for a period of 12 months in Melbourne. His wife accompanies during his stay in Australia but his teenage sons were left to stay in London as they were pursuing education in college. Fred earns income form an UK property which he has rented and also he earns interest from his investments in France. Fred returns to UK due to his ill health, 11 months after his arrival in Australia. The question to be determined here where he should be considered as an Australian citizen for the purpose of taxation or not. It is relevant here to look into the term resident as has been defined under subsection 6(1) of the Income Tax Assessment Act, 1936. According to the provision under the subsection of this Act, a person, who resides in Australia, would be deemed to be an Australian resident if: (i) he has a domicile in Australia (ii) he has been in Australia for a period of more than 6 months unless the Commissioner is satisfied that: (a) he does not have intention to take up residence in Australia and (b) he has a place of abode outside Australia (King 2016). Case law: Reid v. The Commissioners of Inland Revenue (1926) In this case it was held that the things which are to be considered for determining whether a person should be considered to be a resident or Australia or not are the quality of their presence and time in Australia (Harding 2012). Behaviour of individual whilst their stay in Australia The behaviour of individuals whilst their stay in Australia is an important factor to be considered for determining whether they should be treated as a resident of Australia or not. If the behaviour of individuals do not change during their stay in Australia and their behaviour is more or less same before their arrival in Australia, then will be considered to be resident of Australia for taxation purpose (Mares 2012). Business ties The factor that a person enters Australia for setting up a business in Australia would be an important factor for determining whether he is a resident of Australia or not. If the person stays for a long time in Australia for establishing a business, he would be considered to be an Australian resident for the purpose of taxation (Dirkis 2012). In the instant case, Fred has arrived in Australia for business purposes. His intention is to establish a branch of his company in Australia. He is himself not much aware of the time required for establishing a branch of his company and he has taken a property on lease in Melbourne for a period of 12 months which may be extended according to emerging circumstances. Moreover, his daily behaviour is similar to his behaviour before his entering into Australia. He has been in Australia for a period of 11 months and he has gone back to UK due to his ill health. He is again required to come back to Australia for fulfilling the business purposes. Under the provisions of the relevant statute and under the prevailing circumstances, he should be considered to be a resident of Australia for taxation purposes. Case study 2: ordinary income Californian Copper Syndicate Ltd v Harris In this case it has been laid down that when investment owner wants to realize the investment and gets a price higher than the price through which he has acquired it, then the excess of price is not considered to be a profit to be assessed for income tax purposes. But if an owner of a security wants to realize it or convert it, then the excess values obtained may be assessed for the purpose of income tax if it can be shown that the act done by that person is truly for the purpose of doing business (Kheng 2015). There is a thin line of difference between these two classes of cases, and every case has to be determined according to its facts and circumstances (Tiley and Loutzenhiser 2012). Scottish Australian Mining Co Ltd v FC of T In this case, 1771 acres of land was acquired by the taxpayer between 1863 and 1865 mining coal in the property. In 1924, the coal got exhausted and then the taxpayer started to prepare for subdivision and sale of the land. He built some roads, constructed a railway station, gave lands to churches and schools and kept aside some land for parks. The Court took the view that the realisation of the land through the subdivision of land could not be considered as a profit making business scheme. The land was no more viable for carrying out the coal mining and the steps were taken by the company for realising the land. Thus, the companys intention was not to get engaged in the business of selling land. Hence, the Court held that profits acquired out of the sale of the land could not be assessed for the purpose of income tax (Scottish Australian Mining Co Ltd v FC of T, [1950]) In this regard, William J. said the following: It is impossible, I think, to hold that the appellant was engaged in such a business or profit-making undertaking or scheme prior to 1924. The crucial question is therefore whether the facts justify the conclusion that the appellant embarked on such a business or undertaking or scheme in 1924. The facts would, in my opinion, have to be very strong indeed before a Court could be induced to hold that a company which had not purchased or otherwise acquired land for the purpose of profit-making by sale was engaged in the business of selling land and not merely realising it when all that the company had done was to take the necessary steps to realise the land to the best advantage, especially land which had been acquired and used for a different purpose which it was no longer business like to carry out. III. FC of T v Whitfords Beach Pty Ltd In this case, 1584 acres of land was purchased by the taxpayer company (Whitfords) so that fishing sacks on a beach could be accessed by the fishermen who were shareholders of the Company. The Company had no intention to make profit at the time when the company was formed or at the time land was acquired by the company. In 1967, the companys shares were transferred to three development companies. The intention of the development companies was to develop the land and accordingly they altered the constitution of the company. They started working for the development of the land and sold the land. The High Court observed that land has been acquired by the development companies for the purpose of doing business and in pursuance of a profit-making scheme. The venture was truly commercial and therefore any income generated form the subdivision and sale of the land would not be exempted from assessment for income tax purpose. Thus, the High Court held that the profit acquired by the development companies would not considered to be realization of the asset and would be assessed for income tax purposes (FC of T v Whitfords Beach Pty Ltd, [1982]) Statham Anor v FC of T In this case, the Court observed that the main question which was to be determined was whether subdivision of a land amounted to a mere realisation of asset or whether it amounted to a land development business carried out by the owners of the land for the purpose of generating income out of the subdivision and sale of the property. In this case, the Court took a view that the farming land was subdivided and sold for realisation of asset and hence the profit acquired out of such subdivision and sale of the land would not be assessed for the purpose of income tax (Statham Anor v FC of T, [1989]) Casimaty v FC of T In this case, a farming property comprising of 988 acres of land was acquired by a taxpayer from his father. A further 40 acres of land adjacent to it was purchased by the taxpayer subsequently in which he established his homestead. In the subsequent years (around 20 years), he used the property for primary production. But, as his health got deteriorated and his debt got increased, he subdivided the property and sold a large portion of his property. In the period between 1975 and 1993, eight separate subdivisions were carried out. The taxpayer constructed several roads, provided sewerage and water facilities to the relevant blocks. The boundaries were also fenced by the taxpayer (Obst and Hanegbi 2016). The Commissioner sought to assess the income generated from such subdivision and sale of the property for income tax purpose as he was of the view that the taxpayer was conducting a business of subdividing and selling land. The Commissioner observed that the taxpayer had a profit making scheme while conducting such business. An appeal was filed by the taxpayer in the Court. It was held by the Court that the subdivision and sale of the land represented the realisation of asset and the profit out of the sale of the land could not be assessed for the purpose of income tax because he was not carrying out of a business. He was using the land for residential purpose and for the purpose of primary production. Thus, the income generated from the sale of the land was not considered as a profit made out of the conduct of a business and hence he was exempted from paying tax (Casimaty v FC of T, [1997]) Moana Sand Pty Ltd v FC of T In this case, it was held that if a venture involves dual purpose, then if any of the purpose is profit making, then the profit would be assessed for the purpose of income tax. In this case, a land was purchased by the company, Moana Sand Pty Ltd. for the purpose of conducting the business of selling sand on land and then to keep the property under their occupation until they get a good price for the lands subdivision. It was held that the amount which was received on compulsory redemption less the costs incurred on acquiring the land would be assessed for the purpose of imposing tax (Moana Sand Pty Ltd v FC, [1988]) VII. Crow v FC of T In this case it was observed that when various properties were purchased and were subsequently subdivided and sold, there was a repetition in the transactions involved. Moreover, the transactions were being carried out in a systematic way and resembled characteristics of a continuing land development business. Therefore, it was held that the profits acquired out of such transactions would be assessed for imposing tax (Crow v FC of T, [1988]) VIII. McCurry and Anor v. FC of T In this case, the Federal Court observed that if the acquisition of a property is done in pursuance of a business dealing with a motive to develop the land and sell it afterwards, then such acquirement of property could not be considered as an investment and the profits out of the development and sale of the property would be assessed for the purpose of income tax. In these kinds of cases, the main or the dominant purpose of the scheme would be an important factor to determine whether the acquirer had a profit making scheme or not. In this particular case, the factor of intention to resell the property was a dominant factor to determine that the acquirer did not have an intention to realize the asset but intended to enter a profit making scheme. Moreover, in this case, the money which was used for the purpose of acquiring the land was borrowed money. From this fact, the Court inferred that there was a high possibility of reselling the land and hence the profit which would be generate d from such resale would not be considered as a realization of asset and would be assessed for the purpose of income tax (McCurry Anor v FC of T) Reference List Casimaty v FC of T [1997]ATC 97, p.5135. Crow v FC of T [1988]ATC 88, p.4620. Dirkis, M., 2012. '... Nowhere man sitting in his nowhere land': The continuing saga of cross border arbitrage. Revenue Law Journal, 22(1), p.88. FC of T v Whitfords Beach Pty Ltd [1982]CLR 150. Harding, C., 2012. Who is a resident of Australia?. Concise Collection of Tax Fundamentals, A, p.181. Kheng, T.K., 2015. 24. REVENUE AND TAX LAW. significance, 4, p.7. King, A., 2016. Mid market focus: The new attribution tax regime for MITs: Part 1. Taxation in Australia, 50(10), p.590. Mares, P., 2012. Temporary migration and its implications for Australia. Papers on Parliament, (57). Moana Sand Pty Ltd v FC [1988]ATC 88, p.4897. Obst, W. and Hanegbi, R., 2016. Small-Scale Property Development: GST Implications. Adelaide Law Review, Forthcoming. Scottish Australian Mining Co Ltd v FC of T [1950]CLR 81, p.188. Statham Anor v FC of T [1989]ATC 89, p.4070. Tiley, J. and Loutzenhiser, G., 2012. Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing.