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Espécies tributárias: os efeitos dos entendimentos diversos acerca do perfil das contribuições à luz do sistema tributário nacional / Tax species: effects of many interpretations on the special contributions profile in light of national tax system

Revista Direito e Práxis, 2010
Resumo O presente artigo se ocupa do exame das espécies tributárias a partir da análise crítica dos tratamentos doutrinários e jurisprudenciais dados às contribuições especiais, com atenção a suas subespécies (quais sejam as contribuições sociais, as de ...
Raquel Costa Delgado, Veyzon Campos Muniz   +1 more
doaj  

Tax Benefit in Transition to and Application of Special Tax Regimes

Actual Problems of Russian Law, 2019
openaire   +2 more sources

SPECIAL TAX REGIMES IN UZBEKISTAN: THEORETICAL FOUNDATIONS AND CURRENT PRACTICE

Article 18 of the Tax Code of the Republic of Uzbekistan (2019) establishes four categories of special tax regimes applicable to defined categories of taxpayers: the turnover tax for smaller businesses, the special regime for production sharing agreement participants, the special regime for free economic zone participants and certain privileged ...
Sharipov, Kamil, Aniyazov, Umidbek
openaire   +1 more source

GLOBAL EXPERIENCE IN THE APPLICATION OF OFFSHORE AS SPECIAL TAX REGIMES

The National Transport University Bulletin
L Babych, I Gorobinska
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Tax benefits under the special legal regime

Economic Theory and Law
openaire   +1 more source

Modern forms of functioning of special tax regimes in Ukraine

Scientific Bulletin of Odessa National Economic University
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The New Special Tax Regime for Inbound Pensioners

European Taxation, 2019
This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.
G Beretta
exaly   +2 more sources

EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES

Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, 2022
Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax
V. Yu. Moiseeva, A. V. Moiseev
openaire   +1 more source

The special tax regime for Belgian Distribution Centers - a comparison with the tax regime for Dutch Distribution Centers and with similar tax regimes in Belgium

Intertax, 1992
exaly   +2 more sources

TAX POTENTIAL OF SPECIAL TAX REGIMES SMALL BUSINESS IN THE SVERDLOVSK REGION

Scientific Works of the Free Economic Society of Russia, 2022
The level of economic development of the territory is strongly influenced by large business. Because the size of the production potential and the financial condition of the territory depend on it. At the same time, it should be noted that an equally important economic part of the market mechanism is small business.
M.P. LOGINOV, A.S. ROGACHEV
openaire   +1 more source