Results 21 to 30 of about 456,437 (310)

Judicial Interpretation of the Tax Law Provisions and Protection of the Subjective Rights of Taxpayers – In the Light of Art. 153 of the Act on Proceedings Before Administrative Courts in Poland

open access: yesStudies in Logic, Grammar and Rhetoric, 2013
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
doaj   +1 more source

Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie

open access: yesStudia z Zakresu Prawa Pracy i Polityki Społecznej, 2021
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
doaj   +1 more source

THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON CORRUPTION: EVIDENCE FROM MANUFACTURERS IN CENTRAL ASIA AND EASTERN EUROPE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
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
doaj  

Why a Wealth Tax is Definitely Constitutional [PDF]

open access: yes, 2020
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
core   +1 more source

Nuevo pronunciamiento del TJUE sobre la consideración como «órgano jurisdiccional» de los Tribunales Económico-Administrativos

open access: yesRevista Vasca de Administración Pública, 2020
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
doaj   +1 more source

Tax on revenue from buildings after the latest amendment: characteristics and doubts

open access: yesActa Iuris Stetinensis, 2020
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
doaj   +1 more source

The real estate clause in the OECD model tax convention and its reception into Polish law

open access: yesFinancial Law Review, 2023
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
doaj   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
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

Penyelesaian Sengketa Pajak

open access: yesBinus Business Review, 2011
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
doaj   +1 more source

Foreword: The Supreme Court\u27s Estate Planning Jurisprudence [PDF]

open access: yes, 2016
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.
core   +1 more source

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