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Deduction of Import VAT: Relevance of Ownership as of Importation?

International VAT Monitor, 2022
Some tax administrations and tax courts of EU Member States require that taxable persons claiming import VAT deduction had power of disposal over the goods as of their importation. Based on recent case law of the Court of Justice of the European Union, the authors demonstrate that, contrary to this view, any taxable person presenting customs import ...
T. Bieber, L. Gläser
exaly   +2 more sources

An Alternative to the Preferential Property Tax Rates for Single-Household Single-Home Ownership : Focusing on the Introduction of a Resident-Based Deduction System

KOREAN SOCIETY OF TAX LAW
A special tax rate system was introduced in 2021 to reduce the property tax burden for taxpayers who own only one home per household. This system was designed to alleviate the increased tax burden caused by the rapid rise in housing prices. The goal is to reduce the general property tax burden by approximately 12.5% to 50%.
exaly   +2 more sources

Factors Influencing Adoption Intention for Electric Vehicles under a Subsidy Deduction: From Different City-Level Perspectives

open access: yesSustainability, 2022
The popularization of electric vehicles (EVs) is beneficial to the sustainable development of energy and the environment. China’s promotion and development strategy for EVs will serve as a model for other countries.
Shi-Chun Xu, Zhengxia He
exaly   +2 more sources

Deduction and Justification in the Law. The Role of Legal Terms and Concepts

open access: yesRatio Juris, 2004
Legal terms, such as “ownership”, “ contract”, “validity”, “negligence”, are used as middle terms in legal deduction. The paper distinguishes two problems regarding this use.
Lars Lindahl
exaly   +3 more sources

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