Results 11 to 20 of about 391 (234)
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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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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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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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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Passing the Shareholders’ Tax Burden to the Corporation: Evidence from Inheritance and Gift Tax
SSRN Electronic Journal, 2023 ABSTRACT Research Question/Issue We examine how controlling shareholders' personal tax burdens, specifically inheritance and gift tax obligations, affect firm‐level financial decisions. Using a unique setting in South Korea, we investigate whether and how firms adjust their dividend policies in
Hyun Jong Na, Tyler Taejin Jung
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California Inheritance and Gift Taxes: A Summary [PDF]
California Law Review, 1955 The initial California inheritance tax law was enacted in 1893.1 This, however, imposed a tax only on inheritance by so-called "collateral" relatives as distinguished from "direct" relatives. The latter group consisted of: father, mother, husband, wife, lawful issue, lineal descendants born in lawful wedlock, adopted child, brother, sister, wife or ...
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Administrative costs of property tax in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
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