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2019
In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of
A. R. Batyaeva +10 more
+4 more sources
In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of
A. R. Batyaeva +10 more
+4 more sources
European Tax Law and International Tax Law
2015The present article, before analysing the relationship between international tax law and European tax law, first of all wonders whether or not an international tax law even exists, as a complex of common principles justifying the allocation of taxing powers amongst States in a cross-border context, and, in case of positive answer, which are its ...
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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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2013
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose.
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Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose.
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