Results 11 to 20 of about 15,287 (268)
O Significado do Termo “Alienação” na Legislação do Imposto de Renda
, 2023 In some provisions of the tax law, the term “disposal” for the purposes of defining transactions and the moment of the corresponding taxation is used in the law of income tax applied for individuals, legal entities or even in the financial and capital ...
Luz, Victor Lyra Guimarães
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Secondary tax liability: In dubio contra reum [PDF]
Zbornik Radova: Pravni Fakultet u Novom SaduSecondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj +1 more source
Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience
Financial Law Review, 2021 It is generally recognized that local self-government is the most effective way to meet the basic socio-economic needs of the population.
Dmitriy Kopin +2 more
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RUDN Journal of Law, 2021 The RUDN Law Institute research team headed by the Doctor of Sciences, professor of the Department of Theory of Law and State Nikolay Vlasenko performed an expert and analytical work for the formation of a package of proposals on measures and law-making ...
Nikolay A. Vlasenko +2 more
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Рlace of tax planning in tax law
Теорія і практика правознавства, 2017 The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon.
Марія Олександрівна Бондаренко
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Taxation, Reciprocity and Communicative Regulation
Tilburg Law Review, 2015 Willem Witteveen promoted a communicative style of regulation with a focus on communication and dialogue between parties of more equal standing.
Hans Gribnau
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To the question about legal personality of holdings
Проблеми Законності, 2018 The scientific article describes the legal problem of tax legal personality of holding companies. The raised issue is actual because of fact that within the tax legislation there is no definition of the holding as a taxpayer. In addition, the tax law is
Тарас Романович Шульжук
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Budgeting challenges on the path towards universal health coverage: the case of Benin
Health Economics Review, 2020 Background In its pursuance of universal health coverage (UHC), the government of Benin is piloting a project of mandatory social insurance for health entitled “ARCH”.
Elisabeth Paul +4 more
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Level-k Models and Overspending in Contests
Games, 2022 The experimental evidence on contests often reports overspending of contest participants compared to the theoretical Nash equilibrium outcome. We show that a standard level-k model may rationalize overspending in contests.
Malin Arve, Marco Serena
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For a European Approach to R&D Tax Incentive(s) - Study of the European Law Institute [PDF]
, 2021 This Study proposes new solutions to cope with the diverging interpretations of the definition of R&D and of eligible R&D costs, together with a conceptual framework for R&D costs in the course of tax harmonisation, particularly in the EU. The results are based on a theoretical and comparative analysis of the reports prepared by National Correspondents
Cavalier, Georges +6 more
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