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SPECIAL TAX REGIME "TAX ON PROFESSIONAL INCOME"

Russian science: actual researches and developments,Part 2, 2020
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The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention

Intertax, 2017
This contribution focuses on one of the new provisions of the 2016 U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime ...
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Tax Amnesty for Business Splitting as a Special Legal Regime

JURIST
Tax amnesty for business splits has fundamental legal differences from other types of liability exemptions. The legislator did not limit himself to prohibiting the unfair use of special tax regimes, but also proposed a mechanism for transitioning from an unlawful model of behavior to a legal one.
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Offshore Wind Farms: A Special Tax Regime

2022
Wojciech Morawski, Adam Kałążny
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PROBLEMS and ways of development OF SPECIAL TAX REGIMES IN RUSSIA

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XI Всероссийской научно-практической конференции. Часть 2, 2021
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PROFESSIONAL INCOME TAX — NEW SPECIAL TAX REGIME IN RUSSIA AS AN EXPERIMENT

Today and Tomorrow of Russian Economy, 2019
Olga V. Shinkareva, Elena A. Mayorova
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Using Small Businesses for Individual Tax Planning: Evidence From Special Tax Regimes in Chile

International Tax and Public Finance, 2018
Claudio Agostini   +2 more
exaly  

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