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Areas Where the Process of Adult Certificate of Visual Impairment Registration Needs Improvement: A Systematic Review. [PDF]
CureusSherlock AJ, Sarhadi S, Tanaka AM.
europepmc +1 more source
Investment attractiveness in BRICS+ economies: Evaluating business environment reforms, institutional quality, and macroeconomic factors. [PDF]
PLoS OneTachega MA +6 more
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Equality, legal certainty and tax legislation in the Netherlands
Utrecht Law Review, 2013 openaire +1 more source
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The Concept of Tax-Law Certainty
Law and Philosophy Library, 2016The concept of legal certainty defined in the previous chapter is now applied to taxation. The concept of legal certainty in tax law does not differ from the general concept of legal certainty but emphasizes the mostly protective character that certainty has within this normative field owing to the existence of tax norms that establish a defensive ...
Humberto Avila
exaly +2 more sources
New Regime for Family Offices – Is Tax Certainty Included in the Package?
European Taxation, 2022Greece recently introduced a new incentive regime to encourage the establishment of family offices. In this article, the author presents the main aspects of the regime, outlines key tax considerations and reflects on whether the regime serves its purported purpose, which is to establish an attractive framework for high-net-worth individual economic ...
exaly +2 more sources
The Unhelpful Myth of Tax Certainty
Talking Points, 2023One key component of the OECD’s Pillar One proposal to reallocate taxing rights from producer to consumer nations is the promise that businesses and governments affected by this change will be able to achieve something called “tax certainty”. But what exactly is “tax certainty”? In this Talking Points piece, Peter A.
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Adding Quantity Certainty to a Carbon Tax
SSRN Electronic Journal, 2016A concern often raised about a carbon tax is that it does not provide any certainty as to the quantity of emission reductions achieved under the policy. We explore in this Issue Brief how greater emission reduction certainty can be built into a carbon tax. We first define a Tax Adjustment Mechanism for Policy Pre-Commitment (TAMPP).
Marc A. C. Hafstead +2 more
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