Results 171 to 180 of about 229,052 (207)

Legal certainty in a tax system

2017
Tax incentives often make tax system too complicated and risky for entrepreneurs. Some conclusions based on previous and preliminary results of ongoing research were briefly explained, followed by a round-table discussion.
openaire  

Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty

2022
In this study, we use advance tax rulings (ATR) to investigate the impact of fee-based tax certainty on risky investment decisions of a firm under both cash flow and tax uncertainty. We model and analyze the multi-dimensional nature of tax uncertainty from tax reforms and tax audits in expected tax rates, tax bases, and in conjunction with loss offset ...
Chen, An, Hieber, Peter, Sureth, Caren
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Creating the Right Environment: Transparency, Cooperation and Certainty in Tax

SSRN Electronic Journal, 2007
The mission statement for the Treasury portfolio is about contributing to the economic and social well being of Australia. While the ATO is an independent statutory agency within that portfolio, we have taken that mission as applicable to us.
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Death and taxes are more than just a certainty.

The Journal of medical practice management : MPM, 2001
This article discusses a tax provision referenced under Internal Revenue Code Section 691(a) known as "Income in Respect of a Decedent" (IRD) and includes many circumstances applicable to physicians. "IRD" refers to income that accrued to the decedent but was not included in taxable income.
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The principle of legal certainty in tax law

1997
By small oscillations, the judges of the Palais Royal and rue Montpensier have drawn up the contours of a principle of legal security, still uncertain in tax law. The objective sources remain limited by the time of the tax law while the subjective sources are contingent on the integration of time in the tax provisions.
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Achieving Tax Certainty and Avoiding Taxes? Evidence from Luxembourg Tax Rulings

SSRN Electronic Journal, 2015
Inga Hardeck, Patrick Uwe Wittenstein
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Certainty of Taxation in the Light of Russian Real Estate Tax

2020
This contribution deals with the certainty of taxation in the light of Russian real estate tax. The main aim of the contribution is to indicate the basic problems in the legal structure of real estate tax. Certain applications and information are also presented in a comparative context with reference to Polish tax law.
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Editorial: We Need to Know When Previous Case-Law Has Been ‘Overruled’! - A Plea for More Legal Certainty in EU Tax

EC Tax Review, 2023
Axel Cordewener
exaly  

Tax Typicality, criminal typicality, and legal certainty: criteria for an evaluation

2023
El artículo examina críticamente los discursos dogmáticos respecto de la tipicidad tributaria. En particular, estudia la relación de estos discursos con las herramientas disponibles para combatir la elusión y la seguridad jurídica. Para lograr lo anterior, se reconstruyen las propuestas tendientes a priorizar el control de la elusión, aunque ...
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Gross turnover assessment and tax compliance in Uganda’s small businesses: a deep inquiry on the certainty of presumptive tax law

International Journal of Law and Management, 2023
exaly