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Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis. [PDF]
HeliyonKollruss T.
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Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies
, 2014 A. Michael Heimert, Michelle Johnson
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The Supreme Court of Canada's Tax Jurisprudence: What's Wrong with the Rule of Law
, 2000 Lisa Philipps
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A Comparative Approach to Income Tax Law In the United Kingdom and the United States
, 1996 William B. Barker
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Social & Legal Studies, 2015
This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which “tax complexity” performs political functions. The essay establishes the principal meaning of tax complexity as “rule complexity” and places each contribution within the controversies on the subject.
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This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which “tax complexity” performs political functions. The essay establishes the principal meaning of tax complexity as “rule complexity” and places each contribution within the controversies on the subject.
openaire +2 more sources
2014
The paper gives an overview of the legal sources, historical context and characteristics of Croatian tax system, with general survey of principal Croatian taxes. Special emphasis are given to the personal scope, taxable bases, periods of taxation, allowances and incentives, tax rates and anti-avoidance institutes of personal income tax, profit tax ...
Arbutina, Hrvoje, Bogovac, Jasna
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The paper gives an overview of the legal sources, historical context and characteristics of Croatian tax system, with general survey of principal Croatian taxes. Special emphasis are given to the personal scope, taxable bases, periods of taxation, allowances and incentives, tax rates and anti-avoidance institutes of personal income tax, profit tax ...
Arbutina, Hrvoje, Bogovac, Jasna
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2023
The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation
Aleksey Zhutaev +2 more
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The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation
Aleksey Zhutaev +2 more
openaire +1 more source