Results 251 to 260 of about 24,917,586 (296)

The Civil Law Influence on the Tax Law Terminology and Legal Institutions

Russian Journal of Legal Studies (Moscow), 2023
The purpose of this study is to analyze civil laws influence on tax law terminology and legal institutions. The article proves that the civil and tax law interconnection is based on unified property algorithms, which serve as the basis of most legal institutions of these branches of law.
openaire   +1 more source

Other Titles in the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series

2016
openaire   +3 more sources

A Proposed Revision of the Federal Income Tax Treatment of Trusts and Estates--American Law Institute Draft

Columbia Law Review, 1953
H. Brian Holland, Lloyd W. Kennedy, Stanley S. Surrey, William C. Warren   +3 more
openaire   +3 more sources

THE TAX SYSTEM AS AN INSTITUTION OF RUSSIAN LAW. ISSUES OF TERMINOLOGY

RSUH/RGGU Bulletin. Series Economics. Management. Law, 2023
The article is about the study of the concept of “tax system” in the theoretical and practical aspects in terms of its construction and functioning, the presence of the relationship of mandatory elements and their definition. The author studies the relationship between the concepts of “tax system” and “system of taxes and fees”, analyzes the main ...
openaire   +1 more source

Reflections upon the American Law Institute Tax Project and the Internal Revenue Code: A Plea for a Moratorium and Reappraisal

Columbia Law Review, 1960
William L Cary
openaire   +3 more sources

Conciliation Institute in Turkish Tax Law and Its Comparison With the Selected OECD Member Countries

2022
Vergi idaresi ile vergi mükellefi arasında kaynağı vergiye dayanan anlaşmazlıklar vergi uyuşmazlığı olarak ifade edilmektedir. Ortaya çıkan bu uyuşmazlıklar, idari ve yargı aşamasında olmak üzere iki şekilde çözüme kavuşturulmaktadır. Vergi uyuşmazlıklarının idari aşamada çözüm yolları arasında en sık tercih edileni ise uzlaşma müessesesidir.
TOKER, Aysu, TEKİN, Ahmet
openaire   +2 more sources

PURCHASE OF WORKS AGAINST PAYMENT WITH FREE TRANSFER OF COPYRIGHTS BY CULTURAL INSTITUTIONS IN THE LIGHT OF TAX LAW

Roczniki Administracji i Prawa, 2021
The process of acquiring objects by cultural institutions, as necessary for the implementation of their basic task, which is collecting collections, often takes place through the purchase of works by way of sale agreements from natural persons who are their creators.
openaire   +1 more source

Tax benefits as an institution of Russian tax law

Eurasian Law Journal, 2020
A.V. AZARKHIN, R.V. PETROV
openaire   +1 more source

Industry-Specific Features of the Institution of Changing the Deadline for Payment of Taxes and Fees in Tax Law

FINANCIAL LAW
The article examines certain aspects of the enforcement of the institution of changing the deadline for paying taxes, fees, and insurance premiums. The legal nature of this institution is studied in comparison with similar institutions in other branches of law.
openaire   +1 more source