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Reflection on the First Offense Exemption Clause of the Crime of Tax Evasion in China
Wonkwang University Legal Research Institute, 2023 The first offense exemption clause of the Crime of Tax Evasion in China embodies the normative purposes of both guaranteeing the national tax revenue, maintaining the order of tax collection and administration, and displaying the modesty of criminal law, and setting up the “Golden Bridge” for the actor to retreat.
J. J.
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Tax odysey-tax evasion wchich ends with penalty?
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is
Krzysztof, Raul Woźniak
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Financial Law Review, 2022 The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
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Tax odysey-tax evasion wchich ends with penalty? [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit.
Krzysztof, Raul Woźniak
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Divorce Reform—One State’s Solution [PDF]
, 1967 Although New York has long been a leader in reform legislation, it has also had one of the most ineffective divorce laws in the nation. Therefore, it was not unrealistic to hope that when New York recently revised its divorce laws the new product would ...
Gustafsson, Karin +4 more
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The Tax Avoidance Clause: Do We Want it, Do We Need it?
Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2017 The aim of this paper is to outline the institution of the tax avoidance clause which has recently been re-introduced to the Polish legal system. The clause is known in many legal systems worldwide, and always arouses numerous controversies, which arise
Tomasz Nieborak
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Compulsory COVID-19 Vaccination?
Voices in Bioethics, 2020 Photo by Daniel Schludi on Unsplash The debate regarding the limits of individual liberty and the state’s obligation to promote the common welfare and to protect its citizens is too important to be left to extremists.
Gyan Moorthy
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Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]
, 2015 This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
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Investing in times of austerity [PDF]
, 2015 European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
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