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International Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project
Bulletin for International Taxation, 2016This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting initiative on international tax law. It specifically questions whether the final deliverables address the problems identified at the inception of the initiative and ...
C. HJI Panayi
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Environmental science and pollution research international, 2022
Huan Zheng, Yu He
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Huan Zheng, Yu He
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2017
Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of taxation and, finally, highlights the challenges that ...
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Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of taxation and, finally, highlights the challenges that ...
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2020
This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to
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This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to
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2022
This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other.
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This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other.
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2004
Taxes are important for NPOs because, on the one hand, any amount of tax paid obviously reduces the amount of money that an NPO can spend on its activities. On the other hand, tax incentives provided to donors can increase the revenues of the organization, without making the donation subject to tax.
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Taxes are important for NPOs because, on the one hand, any amount of tax paid obviously reduces the amount of money that an NPO can spend on its activities. On the other hand, tax incentives provided to donors can increase the revenues of the organization, without making the donation subject to tax.
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SSRN Electronic Journal, 2010
The aim of this information package is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It has been designed primarily for foreign students and LL.M. students studying tax law in the Czech Republic but, there is a lot of information useful for any alien liable to tax in the Czech Republic.
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The aim of this information package is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It has been designed primarily for foreign students and LL.M. students studying tax law in the Czech Republic but, there is a lot of information useful for any alien liable to tax in the Czech Republic.
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Justice Reconception in Establishing Responsive Tax Law in Indonesia: A Rawlsian Perspective
, 2020B. Sinaga +4 more
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