Results 91 to 100 of about 458,514 (310)
Prawo Budżetowe Państwa i Samorządu, 2017 This article aims to analyse judicial decisions concerning the liability of third parties who are responsible for the liability of the payer of social security contributions and tax liabilities.
Paweł Majka
doaj +1 more source
Peculiarities of adjudication of tax disputes by the United States Tax Court
Налоги и налогообложение, 2020 Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated
openaire +2 more sources
The introduction of an appeals court in Dutch tax litigation [PDF]
Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a ...
Kamphorst, Jurjen J.A. +1 more
core +1 more source
Land Use Policy and Racial Segregation
International Studies of Economics, EarlyView.ABSTRACT Land use policies, though seemingly race‐neutral, can inadvertently contribute to racial segregation. Our study focuses on examining the impact of minimum lot size regulations on the likelihood of ethnic minorities integrating into a community, which reveals compelling evidence suggesting that black households exhibit a preference for smaller ...
Ling Huang
wiley +1 more source
Never Hanging Defendants Out to Dry: Preserving the Policy Behind the Statute of Limitations in Money Laundering Conspiracies [PDF]
, 2010 How should conspiracies to commit money laundering that rely on stale evidence be handled by the federal government? Marusarz argues that an amendment to the Money Laundering Control Act is needed to preserve a defendant’s interest in having a conspiracy
Marusarz, David
core +1 more source
Profiles of Digital Parenting Styles: Associations With Cyberbullying Among Adolescents
Journal of Adolescence, EarlyView.ABSTRACT Introduction Cyberbullying is a growing concern in the digital age, posing serious threats to children's mental health, social relationships, and overall well‐being. Parents raising children in a highly digitalized world employ a range of digital parenting strategies, including active monitoring, content regulation, and technology control, to ...
Yeseul Lee +3 more
wiley +1 more source
Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession
Journal of Applied Philosophy, EarlyView.ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley +1 more source
Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance
Journal of Operations Management, EarlyView.ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang +3 more
wiley +1 more source
Court-provided trial technology: efficiency and fairness for criminal trials [PDF]
, 2010 In Australia, trials conducted as 'electronic trials' have ordinarily run with the assistance of commercial service providers, with the associated costs being borne by the parties.
Jackson, Sheryl
core +2 more sources
Strategic Change, EarlyView.Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green +2 more
wiley +1 more source