Results 221 to 230 of about 4,308 (259)
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Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective
2021Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even ...
Samuel Kahima +2 more
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Lomonosov Law Journal, 2023
Hybrid mismatch arrangements are means of structuring cross-border transactions which result into double taxation or double nontaxation due to differences in the legal qualification of the taxpayer’s status or the legal qualification of the type of income.
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Hybrid mismatch arrangements are means of structuring cross-border transactions which result into double taxation or double nontaxation due to differences in the legal qualification of the taxpayer’s status or the legal qualification of the type of income.
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The Effect of Legislativeinflation on Legal Certainty -Tax Legislationsas an model
Polytechnic Journal of Humanities and Social SciencesExcessive enactment of tax rules and laws without observing legal certainty’sstandards will lead to the creation of a phenomenon known as legislative inflation.The most prominent causes of legislative inflation in tax legislation are the multiplicity and dispersion of tax laws as a result of the different nature of taxes,
Fathi Z. Zero, Kamal A. Yaba
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Legal certainty in a tax system
2017Tax 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.
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Creating the Right Environment: Transparency, Cooperation and Certainty in Tax
SSRN Electronic Journal, 2007The 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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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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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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The principle of legal certainty in tax law
1997By 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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Death and taxes are more than just a certainty.
The Journal of medical practice management : MPM, 2001This 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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Achieving Tax Certainty and Avoiding Taxes? Evidence from Luxembourg Tax Rulings
SSRN Electronic Journal, 2015Inga Hardeck, Patrick Uwe Wittenstein
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Certainty of Taxation in the Light of Russian Real Estate Tax
2020This 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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