Results 11 to 20 of about 990 (268)
Economics: Journal Articles, 2022 The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence.
López-Laborda Julio, Rodrigo Fernando
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Prawo Budżetowe Państwa i Samorządu, 2019 In this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax.
Artur Janicki
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Teisė, 2019 [full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
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Feminismo/s, 2006 This study examines the evolution of family taxation in Spanish Tax Law, with particular reference to direct taxation (Personal Income Tax, Wealth Tax and Inheritance and Gift Tax).
María Teresa Soler Roch
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Competence of Tax Authorities in the Gift and Inheritance Tax
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2023 The topic of tax authorities is essential from both theoretical and practical perspectives. It encompasses a variety of questions related to the fundamental features of these institutions and to the identification of comprehensive regulations for establishing their competency.
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Acta Iuris Stetinensis, 2017 The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act.
Katarzyna Święch-Kujawska
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Modified Area-based System in Czech Republic
Financial Law Review, 2022 Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained.
Sandra Papavasilevská
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A Comparative Study of Tax and Limiting the Liberty with Emphasis on Business and Real Estate Transfer [PDF]
پژوهش های حقوق تطبیقی, 2022 The freedom to transfer property as one of the most prominent examples of contract law issues, is limited by tax laws. Iranian Direct Taxes Law, has considered taxable the transfer of real estate with any legal nature - Sale (Art. 59), Exchange (Art. 63),
Reza Cheraghi
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The legacy of the Swedish gift and inheritance tax, 1884-2004 [PDF]
European Review of Economic History, 2009 This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden during more than a century.
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Tax Groups in Gift and Inheritance Tax
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2020 This article is aimed at dividing the taxpayers of gift and inheritance tax into tax groups. The Author focuses on the circumstances which are the most problematic for interpretation when establishing the correct tax group, the taxpayer belongs to, i.e.
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