Teisė, 2019 [full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj +1 more source
Tax Advisors and Conflicted Citizens
Legal Ethics, 2013 How should we think about the obligations of a lawyer who counsels and provides legal advice outside of litigation? thousands of lawyers are involved every day in advising clients in this setting. these lawyers counsel companies or individuals on how they can benefit from or avoid violating statutes, regulations, and other sources of law.
openaire +2 more sources
PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
doaj +1 more source
Are sports image rights assets? A legal, economic and tax perspective [PDF]
, 2015 This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of ...
Coors, Corinna
core +2 more sources
The Dualism of Tax Consultants’ Roles in the Taxation System
Jurnal Akuntansi dan Keuangan, 2019 The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a
Yenni Mangoting +2 more
doaj +1 more source
HOW GOVERNMENTS RESPOND TO BUSINESS DEMANDS FOR TAX CUTS: AN ANALYSIS OF CORPORATE AND INHERITANCE TAX REFORMS IN AUSTRIA AND SWEDEN. CES Open Forum Series 2018-2019 [PDF]
, 2019 This paper analyses government responsiveness to business demands for tax cuts, using case studies of reforms of corporate taxes and inheritance taxes in Austria and Sweden.
Klitgaard, Michael Baggesen +1 more
core
Income Distribution, Factor Endowments, and Trade Revisited: The Role of Non-Tradable Goods [PDF]
, 2016 We return to the traditional theme of the distributive consequences of international prices and trade policies, focusing on economies relatively abundant in natural resources with a large non-tradable-goods sector.
Galiani, Sebastian +2 more
core +1 more source
Defect Analysis of the β– to γ–Ga2O3 Phase Transition
Advanced Functional Materials, EarlyView.The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas +9 more
wiley +1 more source
The Tax Dispute Settlement According To Justice And Court System In Indonesia
Nurani Hukum, 2020 This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
doaj +1 more source
Food industry donations to patient advocacy organisations focussed on non-communicable diseases
Public Health Nutrition, 2023 Objective: This study used publicly available Form 990 tax documents to quantify food industry donations to patient advocacy organisations (PAO) dedicated to supporting patients with non-communicable diseases.
Inés M Del Giudice +4 more
doaj +1 more source