Results 41 to 50 of about 195,936 (263)
Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings [PDF]
, 2009 Advance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of tax administration and compliance.
Givati, Yehonatan
core
(Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion.
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine
Bulletin of Kharkiv National University of Internal Affairs, 2021 The purpose of the article is to reveal the key tendencies of legal policy to balance some discretionary provisions of the Tax Code of Ukraine. The author of the article has primarily used the formal and legal special research method.
A. A. Barikova
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Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
Taxation of Crypto Assets in Lithuania and abroad: evaluations, proposals for improvement
Vilnius University Open Series, 2023 The article analyses national and foreign approaches to the legal regulation of ICO, STO and cryptocurrencies from a comparative perspective, examines the models of taxation of crypto assets in Lithuania and Japan, and pays special attention to the ...
Sandra Idkinaitė, Artūras Grumulaitis
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks
Jurnal Hukum InkrachtThe rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation.
Rizki Fitri Amalia
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Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
Achieving World Trade Organization Compliance for Export Processing Zones While Maintaining Economic Competitiveness for Developing Countries [PDF]
, 2013 Export processing zones (EPZs) are statutorily created investment parks that developing countries establish to attract foreign investment in exchange for government-granted fiscal incentives.
Waters, James J.
core +1 more source
Analysis of law enforcement practice on professional income tax: Russian and foreign experience
Интеллект. Инновации. ИнвестицииThe relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income.
M. A. Gorodilov +2 more
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