Results 61 to 70 of about 660,760 (259)
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
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Tax morale, eastern Europe and European enlargement [PDF]
This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007.
Torgler, Benno
core
Fair use markets: on weighing potential license fees [PDF]
, 2011 Justice Breyer began his classic article, The Uneasy Case for Copyright, with a line from Lord Macaulay, that copyright is \u27a tax on readers for the purpose of giving a bounty to writers.\u27 Our society and its law values both writers and readers ...
Gordon, Wendy J.
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Public Governance, Administration and Finances Law Review, 2018 The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and ...
Artur Mudrecki
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المجلة الدولية للأداء الاقتصادي, 2022 يتناول هذا البحث النظام الضريبي الجزائري بالتحليل والتقييم لمختلف المشاكل التي يعاني منها، ونهدف من خلال البحث إلى إظهار معوقات النظام الضريبي الج زائري وكذا اقتراح بعض الحلول لتلافي هذه المعوقات، وفي إطار ذلك اعتمدنا على المنهج الوصفي التحليلي من أجل ...
Youcef GACHI
doaj
FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters [PDF]
Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development.
Frank Barry and Rosemary Healy-Rae
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, 2014 This is Chapter 1 of Confidence Games (MIT, 2014). Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century.
Regan, Milton C., Rostain, Tanina
core +1 more source
Taxation of Wage Incomes in Terms of Tax Justice in Turkey
International Journal of Public Finance, 2017 While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally
Hakan BAY, Ahmet İNNECİ
doaj