Results 41 to 50 of about 456,437 (310)

Prostitution as an act not subject to taxation in Polish law

open access: yesActa Universitatis Lodziensis Folia Iuridica, 2017
The aim of this publication is to bring closer legal regulations referring to the statement that prostitution does not constitute income subject to tax in Polish law. This notion has been frequently presented by administrative courts and tax authorities –
Adam Olczyk
doaj   +1 more source

THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT

open access: yesHumanities and Social Sciences, 2023
This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well
Jerzy PUKAŁA, Taner ISMAILOV
doaj   +1 more source

Reconciling Ripley and Joye: A Fact-Sensitive Analysis of Petition-Year and Pre-Petition-Year Income Tax Claims in Chapter 13 Bankruptcies [PDF]

open access: yes, 2011
Parties to a chapter 13 bankruptcy often contest the status and dischargeability of income tax claims, especially when proofs of claim for these taxes are filed late.
J., Janicelynn, Asamoto
core   +1 more source

Unveiling Bias: The Impact of Male Rape Myths and Stereotypes on Juror Verdicts in Male‐on‐Male Rape Trials

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley   +3 more
wiley   +1 more source

The economic basis of a tax: the concept and the principle

open access: yesПравоприменение
The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies ...
V. M. Zaripov
doaj   +1 more source

Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts

open access: yesFinancial Law Review, 2022
The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented ...
Dominik Gajewski, Kamil Joński
doaj   +1 more source

Tax and Legal Issues Related to the Implementation of Research and Development Projects in the Area of "Security and Defense"

open access: yesSafety & Fire Technology, 2021
Purpose: The aim of the article is to discuss tax issues related to the settlement of subsidies for the implementation of projects in the area of "Security and Defense".
Monika Wyszomirska
doaj   +1 more source

Which Institution Should Determine Whether an Agency’s Explanation of a Tax Decision is Adequate?: A Response to Steve Johnson [PDF]

open access: yes, 2014
This Essay responds to Professor Steve Johnson’s Article for the 2014 Duke Law Journal Administrative Law Symposium, Reasoned Explanation and IRS Adjudication.
Pierce, Richard J., Jr
core   +1 more source

Discovery of Federal Income Tax Returns and the New “Qualified” Privileges [PDF]

open access: yes, 1984
The notion of scale selection refers to methods for estimating characteristic scales in image data and for automatically determining locally appropriate scales in a scale-space representation, so as to adapt subsequent processing to the local image ...
Edmundson, William A.
core   +2 more sources

Framing Modern Slavery: Do Stakeholders Talk Past Each Other?

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher   +2 more
wiley   +1 more source

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