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Alms Tax (Zakat) Law Intricacies: An Institutional and Governance‐Based Analysis
Thunderbird International Business ReviewABSTRACT The complexity of alms tax laws (zakat) in many Muslim countries has created challenges for effective implementation and compliance. This study empirically investigates the determinants of alms tax law intricacies, focusing on institutional credibility and administrative efficiency, with corporate governance as a moderating ...
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Courier of Kutafin Moscow State Law University (MSAL))
In modern conditions of business turnover, characterized by the desire of business entities to achieve the benefits and goals of social corporate responsibility, the issues of preserving the balance of interests of parties that have a diversified status are of particular relevance.
E. A. Kozina, M. R. Korol
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In modern conditions of business turnover, characterized by the desire of business entities to achieve the benefits and goals of social corporate responsibility, the issues of preserving the balance of interests of parties that have a diversified status are of particular relevance.
E. A. Kozina, M. R. Korol
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European tax law. Institutions and Principles
2014The “European tax law” is a set of regulations issued by the EU institutions and designed to provide the control of tax matters over the tax legislations of the Member States. However, the existence of EU rules aimed to regulate the procedures for taxation in the European Member States is not enough to identify an area of an independent and autonomous ...
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Intertax, 2016
Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features in their very design. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally
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Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features in their very design. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally
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Law, Institutions and Taxes: A Perspective on Optimal Regulation
SSRN Electronic Journal, 2009Kose John +2 more
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Ethical reasoning in tax practice: Law or is there more?
Journal of International Accounting, Auditing and Taxation, 2022Elaine Doyle +2 more
exaly
The American Law Institute Reporter's Study of Corporate Tax Integration : a critique.
2013http://archive.org/details ...
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