Results 11 to 20 of about 4,773,298 (327)
Frontiers in Environmental Science, 2022 In the context of China’s path to industrialization advancement, environmental problems are becoming increasingly serious. Therefore, the cultivation of green technology innovation has become an urgent task during the current industrialization ...
Yongqing Chen, Tongjian Zhang, D. Ostic
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Blockchain technology in tax law theory and tax administration
RUDN Journal of Law, 2021 The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies.
O. Lyutova, I. D. Fialkovskaya
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Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Financial Law Review, 2021 The article provides an analysis of the institute of digital services with an emphasis on digital services taxation.
Soňa Simić
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Taxation of Digital Services in the Context of Freedom to Provide Services
Financial Law Review, 2023 The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art.
Soňa Simić
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Tax measures to combat brain drain: (In) compatibility issues with double tax conventions and a potential way forward [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 This article analyzes the interaction between domestic tax legislation applied to avoid or combat a brain drain and the OECD and the UN model tax conventions, the two main models used by states in tax treaty negotiations.
Souza de Man Fernando
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INJURY OF HUMAN RIGHTS AND THE RIGHT TO LIFE DURING THE COVID-19 PANDEMIC IN THE OLDER POPULATION
Pravo, 2022 It has been more than a year since the Covid-19 pandemic began. Millions of people continue to die around the world. Most of them are elderly, but their importance is not downplayed for this reason.
Vanesa Sánchez-Ballesteros
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Spanish special taxes and the tax harmonization of the European union
Pravo, 2021 If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the ...
Vanesa Sánchez-Ballesteros
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Tax Reforms - Taxes Without Tax Laws [PDF]
SSRN Electronic Journal, 2011 {"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
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Cogent Social Sciences, 2023 After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers.
Gururaj Devarhubli +2 more
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Renewal of terms in the course of the administrative proceeding as the court’s discretionary powers
Архів кримінології та судових наук, 2023 The problematics of the topic of Renewal of terms in the course of the administrative proceeding as a discretionary power of the court is due to the absence of a legal definition for the grounds and conditions of renewing missed terms, the need for ...
Svitlana Moroz , Оlena Riabchenko
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