Results 11 to 20 of about 518,863 (249)
Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
CECCAR Business Review, 2020 This article discusses a series of conceptual and practical issues regarding taxation mechanism of revenues from independent activities based on the income tax bracket.
Lucian CERNUȘCA
doaj +1 more source
Deriving individual obligations from collective obligations [PDF]
, 2003 A collective obligation is an obligation directed to a group of agents so that the group, as a whole, is obliged to achieve a given task. The problem investigated here is the impact of collective obligations on individual obligations,i.e.
Laurence Cholvy +3 more
core +1 more source
The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
CECCAR Business Review, 2021 The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology.
Lucian CERNUȘCA
doaj +1 more source
Filling the Accountability Gap in Structured Finance Transactions: The Case for a Broader Fiduciary Obligation [PDF]
SSRN Electronic Journal, 2014 This article examines the legal structure of complex structured finance transactions – notably collateralised debt obligation (CDO) – and explores in particular the regime of legal duties and liabilities designed to protect investors. The article critically assesses whether the existing law is adequate to hold to account the main actors involved in ...
openaire +2 more sources
The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession
CECCAR Business Review, 2021 The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained through practice of the lawyer profession.
Lucian CERNUȘCA, Vanina Adoriana TRIFAN
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THE EFFECT OF IMPLEMENTING THE E-FILING AND E-BILLING SYSTEM ON THE FULFILLMENT OF TAX OBLIGATIONS WITH AN UNDERSTANDING OF THE INTERNET AS A MODERATION VARIABLE [PDF]
Russian Journal of Agricultural and Socio-Economic SciencesThe government continues to modernize the tax administration system to increase state revenues from taxes. This research aims to determine the effect of implementing the E-Filling and E-Billing system on fulfilling the Tax Obligations of Individual ...
Supadmi N.L., Sari M.M.R.
doaj +1 more source
Insurance and the Law of Obligations
, 2013 It is widely acknowledged that insurance has a major impact on the operation of tort and contract law regimes in practice, yet there is little sustained analysis of their interaction.
Steele, Jenny, Merkin, Robert
core +8 more sources
International Journal of Public Finance, 2018 Tax reform conducted by the Directorate General of Taxes, Ministry of Finance by providing more efficient service facilities to taxpayers in fulfilling taxation obligations through the modernization of tax applications that is tax reporting using an e ...
Suharyono
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The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
CECCAR Business Review, 2020 This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights.
Bogdan Cosmin GOMOI
doaj +1 more source
CECCAR Business Review, 2023 The article hereby brings into focus a series of theoretical and practical issues regarding the declarative and payment obligations concerning the taxation of income from the lease of agricultural products from personal patrimony, falling into the ...
Lucian CERNUȘCA
doaj +1 more source