Results 51 to 60 of about 4,552,203 (331)
Maybe Just a Little Bit Special, After All? [PDF]
, 2014 The attitude—common among tax professionals—that tax is special (mostly because of its supposedly unique complexity), and that special legal rules should apply in the tax context, has been described and excoriated by scholars as tax exceptionalism or ...
Ivarsson, Ylva, Sundell, Gustav
core +3 more sources
The Principles of Tax Law Equality in The Context of Direct Taxation
, 2017 Aim/purpose – The purpose of this article is a presentation of the principles of tax law equality with the aim of establishing the significance of these rules for the system of direct taxation in Poland.
Magdalena Jarczok-Guzy
semanticscholar +1 more source
Review of the Challenges and Prospects in Agrivoltaics
Advanced Energy and Sustainability Research, EarlyView.This articles reviews the recent prospects of agri‐photovoltaics (agri‐PV) across continents. The existing standards and pilot projects to standardize new codes and regulations are discussed. The state‐of‐the‐art agri‐PV scheme's benefits and lackings are presented. Community acceptance and policy barriers are also discussed where prospective solutions
Tanvir M. Mahim +2 more
wiley +1 more source
Studia Prawa PublicznegoOne of the objectives of the Decommunization Act is to remove monuments or other objects from public space that propagate communism or another totalitarian system.
Adam Bojarski
doaj +1 more source
Powerful subjects of tax law enforcement
Правоприменение, 2017 УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as ...
I. Dementyev
doaj +1 more source
A Positive Dialectic: Beps and The United States
AJIL Unbound, 2020 This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
doaj +1 more source
Advanced Energy and Sustainability Research, EarlyView.This article examines strategies to enhance the sustainability of battery systems in renewable energy through circular economy principles. It discusses recycling techniques, modular battery design, second‐life utilization, and regulatory frameworks. Key barriers include inadequate infrastructure and regulatory gaps.
Williams Chibueze Munonye +5 more
wiley +1 more source
, 2017 The article examines discretionary powers of the tax authorities. Purpose: to identify the main characteristics of the use of discretion in tax law.
A. Demin
semanticscholar +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Foreword: The Supreme Court\u27s Estate Planning Jurisprudence [PDF]
, 2016 Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation.
Crawford, Bridget J.
core +1 more source