Results 21 to 30 of about 300,341 (301)
IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
Вестник университета, 2020 The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal ...
E. A. Kirova +2 more
doaj +1 more source
Principles of Law: Features in the Law of Taxation
Наукові записки НаУКМА: Юридичні науки, 2018 The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and ...
Olga Lobach
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SAGE Open, 2020 The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of ...
Alexander Georgievich Gurinovich +2 more
doaj +1 more source
TIJAB (The International Journal of Applied Business), 2023 Background: In 1998, under the Ottawa framework, the OECD and non-OECD countries agreed that any new taxation rules should adhere to the guiding principles, namely Neutrality, efficiency, certainty and simplicity, effectiveness, fairness flexibility ...
Jeffry Tatendashe Ndhlovu
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Principles of taxation as a means of implementing fiscal function of the tax
Проблеми Законності, 2015 Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation,
К. О. Гетьман
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Double Taxation Treaty Interpretation: Lessons from a Case Down Under
Potchefstroom Electronic Law Journal, 2020 In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
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CLASSIC AND MODERN CONCEPTS ON TAX AND TAXATION SYSTEMS* [PDF]
Economica, 2019 The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary ...
Luigi POPESCU, Larisa MISTREAN
doaj
Principles of taxation of road motor vehicles and their possibilities of application
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of ...
Petr David
doaj +1 more source
Problems and prospects of the development of taxation of cryptocurrencies transactions
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article is devoted to the problems of taxation of transactions with cryptocurrencies. Disagreements in the interpretation of the essence of cryptocurrencies in the recommendations of the regulators were revealed, which leads to the lack of a ...
O.V., O.S. , O.V.
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Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source