Results 21 to 30 of about 1,302,486 (330)

Do software payments amount to royalties? Tracing the answer in the context of the engineering analysis case and proposing an alternative model

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, Yogendra Batra, Alaukik Shrivastava   +2 more
doaj   +1 more source

Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU

Financial Law Review, 2023
The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

Digital Currency in Broader Sense, Status, Regulation and Development Trends

Financial Law Review, 2021
The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

The Spanish Tax Administration and the Internet

SCRIPTed: A Journal of Law, Technology & Society, 2006
The application of new technologies in relations between the Spanish Tax Administration and the taxpayer is of particular importance in terms of the administrative duty of information and assistance, and also in tax procedures, especially in those such ...
Ana María Delgado García and Rafael Oliver Cuello
doaj   +1 more source

Sharing Economy in the Slovak Republic (Selected Aspects)

Financial Law Review, 2021
The emergence of the current forms of functioning of the economy has been conditioned mainly by factors such as technical, technological and informational innovations, but also by a change in the ...
Karolína Červená, Mária Sabayová
doaj   +1 more source

Challenges of Digital Economy

Financial Law Review, 2023
In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of ...
Mária Sabayová, Karolína Červená
doaj   +1 more source

Menelaah Narasi Kebijakan Pajak Daerah Dalam UU No. 1 Tahun 2022: Sebuah Tinjauan Literatur

Nagari Law Review, 2022
The development of a local tax system is one of the policy themes of Law No. 1 of 2022. However, Law No. 1 of 2022 focuses exclusively on material tax law, such as adjustments to local tax tariffs, and makes no reference to formal tax law, such as the ...
Chessa Ario Jani Purnomo, Isnu Harjo Prayitno, Dian Ekawati   +2 more
doaj   +1 more source

L'Administració tributària electrònica: reptes encara pendents per al seu assentament definitiu

IDP, 2014
El gran desenvolupament normatiu i material que ha experimentat l'Administració tributària espanyola amb relació a la incorporació de les tecnologies de la informació i la comunicació (TIC) no solament l'ha portat a ser un exemple a seguir per a les ...
Irene Rovira
doaj   +1 more source

The Income Tax of Breadwinner Wives in Indonesia: Law and Economics Approach

Yuridika
The inequality of employment opportunities between women and men in Indonesia is quite worrying: the low employment of women, the low income of women, the minimum number of women who reach the top of their careers, and the majority of women are ...
Arvie Johan
doaj   +1 more source

Taxation, Reciprocity and Communicative Regulation

Tilburg Law Review, 2015
Willem Witteveen promoted a communicative style of regulation with a focus on communication and dialogue between parties of more equal standing.
Hans Gribnau
doaj   +1 more source