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Economics of Governance, 2018
This paper attempts to penetrate the “black box” of the judiciary through an empirical investigation of the Italian tax courts of first instance. Both judicial delay and two-stage Data Envelopment Analysis approach with bootstrap are used to measure the efficiency of the court system and to further identify the main determinants of efficiency which, in
Ippoliti, Roberto, Ramello, Giovanni B.
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This paper attempts to penetrate the “black box” of the judiciary through an empirical investigation of the Italian tax courts of first instance. Both judicial delay and two-stage Data Envelopment Analysis approach with bootstrap are used to measure the efficiency of the court system and to further identify the main determinants of efficiency which, in
Ippoliti, Roberto, Ramello, Giovanni B.
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The Tax Court and Profit Renegotiation
The Journal of Law and Economics, 1970RENEGOTIATING the profits of government contractors is a special and unusual form of profit control. It bears no resemblance to such forms of profit control as public utility rate regulation or profits taxation. The renegotiation process seeks out what is determined to be "excessive profits" made on doing business with the Federal Government ...
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Tax Court Splits Over Conservation Easement Tax Penalty Process
Bruce R. Hopkins' Nonprofit Counsel, 2020The US Tax Court, in the fall of 2018, held that a donor was not entitled to a charitable contribution deduction for the gift of a conservation easement because of the donor's failure to attach a fully completed appraisal summary to the tax return involved (Belair Woods, LLC v. Commissioner) (opinion summarized in the December 2018 issue).
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2007
Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
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Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
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SSRN Electronic Journal, 2015
Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.
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Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.
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Court distinguishes fees from taxes
Journal AWWA, 1993The City of Marion experienced considerable population growth and exceeded the design capacity of both its water and sewer systems. Between July 1988 and August 1990, the city enacted ordinances that required “tapping fees” from builders or lot owners connecting to the city's existing water and sewer systems and “access fees” from any person or entity ...
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Tax Court Holds Easement Regulation Valid
Bruce R. Hopkins' Nonprofit Counsel, 2020As noted earlier, a contribution will not be treated as made exclusively for conservation purposes “unless the conservation purpose is protected in perpetuity” (IRC § 170(h)(5)(A)). The tax regulations recognize circumstances where restrictions on property can be judicially extinguished because they have become “impossible or impractical” and provide ...
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The French Supreme Administrative Tax Court
Bulletin for International Taxation, 2016This article describes the organization, mission, composition, functioning and significant decisions of the French Conseil d’Etat (Supreme Administrative Court), together with the importance of the CE for French domestic and international taxation.
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