Results 11 to 20 of about 2,023 (212)
Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens.
Radić Irena
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Qualification of Administrative Practices as a Source for Turkish Tax Law
Maliye Çalışmaları Dergisi, 2022 In considering the relationship between positive and normative law, one must determine whether customs, one of the grounds of written law and administrative practices, and the manifestations of customs in practice, would be accepted as a source of law ...
Mehmet Alpertunga Avci
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Implikasi hukum penahanan validasi BPHTB terhadap developer sebagai wajib pajak mineral
Jurnal Cakrawala Hukum, 2022 The results show that the Regional Government Polewali Mandar Regency has added housing developers to the taxpayers of NMMR to increase revenue from the lack of local revenue (LR) due to the income in the tax sector.
Alvira Aslam, Abrar Saleng, Muh Hasrul
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Retroactivity of statutes in tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2015 As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty.
Popović Dejan, Ilić-Popov Gordana
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Tax Law Certainty on The Sale of Food and Beverages after The Enactment of Law Number 1 of 2022
Journal of Social Science, 2022 Taxes on Certain Goods and Services (TCGS) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this new law also change local taxation policies, particularly on tax collection on the sale of food
Josep Irvan Gilang Hutagalung +2 more
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ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 2022 Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
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Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review
Policy & Governance Review, 2021 This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency.
Fidiana Fidiana
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The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
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Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations
Market and Competition Law Review, 2017 The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures ...
Pieter Van Cleynenbreugel
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Accounting &Finance, EarlyView., 2023 Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant ...
Esin Ozdil +3 more
wiley +1 more source