Results 21 to 30 of about 456,437 (310)
This article refers to the issues associated with the crucial significance of the interpretation of tax law provisions made by administrative courts in the course of the judicial inspection of tax decisions, within the context of protecting the ...
Dumas Anna, Pietrasz Piotr
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Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie
Employment of officers in customs and tax administration after the reform The article presents the legal regulations concerning the officers of the former Customs Service adopted by the legislator ...
Elżbieta Ura
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THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON CORRUPTION: EVIDENCE FROM MANUFACTURERS IN CENTRAL ASIA AND EASTERN EUROPE [PDF]
In this study, we examine how the 2008-2009 Global Crisis has affected the informal payments/gifts paid by manufacturing firms. We compare the crisis period to the post-crisis period and found that the manufacturing firms believed that the incidence of
HALIL D. KAYA, ENGKU NGAH S. ENGKUCHIK
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Why a Wealth Tax is Definitely Constitutional [PDF]
Wealth tax reform proposals are playing a major role in the 2020 presidential campaign. However, some opponents of these wealth tax reform proposals have claimed that a wealth tax would be unconstitutional. Other prominent critics have argued that wealth
Brooks, John R, Gamage, David
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The Judgment of the Court of Justice of March 21, 2000, Gabalfrisa, accumulated cases C-110/98 to C-147/98, considered that Spanish Administrative Tax Courts fulfilled the requirements to be treated as ¿courts or tribunals¿ for the purpose of being able ...
Isaac Merino jara
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Tax on revenue from buildings after the latest amendment: characteristics and doubts
The aim of the article was to describe the current tax on revenue from buildings and to present the doubts connected with it. The author analysed legal acts, interpretations of the tax authorities, judgments of administrative courts, and views of tax law
Jakub Tekielak
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The real estate clause in the OECD model tax convention and its reception into Polish law
This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal
Piotr Gajewski
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Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay.
Hanggoro Pamungkas
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Foreword: The Supreme Court\u27s Estate Planning Jurisprudence [PDF]
Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation.
Crawford, Bridget J.
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