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SPECIAL TAX REGIME "TAX ON PROFESSIONAL INCOME"
Russian science: actual researches and developments,Part 2, 2020openaire +1 more source
The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention
Intertax, 2017This 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
JURISTTax 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
2022Wojciech 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, 2021openaire +1 more source
PROFESSIONAL INCOME TAX — NEW SPECIAL TAX REGIME IN RUSSIA AS AN EXPERIMENT
Today and Tomorrow of Russian Economy, 2019Olga V. Shinkareva, Elena A. Mayorova
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Results of the experiment with a special tax regime for the self-employed
Economics of the New World, 2022openaire +1 more source
Using Small Businesses for Individual Tax Planning: Evidence From Special Tax Regimes in Chile
International Tax and Public Finance, 2018Claudio Agostini +2 more
exaly

