Results 21 to 30 of about 24,917,586 (296)
For a European Approach to R&D Tax Incentive(s) : study of the European Law Institute [PDF]
, 2021 The fall off in economic activity following the financial crisis of 2008 has highlighted the need to encour-age new areas of economic activity. As the European Union deals with the financial and health conse-quences of the COVID-19 pandemic, this continues to be the case.
Cavalier, Georges +4 more
+5 more sources
A Game-Free Microfoundation of Mutual Optimism
Games, 2019 One of the most widely accepted explanations for why wars occur despite its Pareto-suboptimality is mutual optimism: if both sides expect to gain a lot by fighting, war becomes inevitable.
Marco Serena
doaj +1 more source
Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
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The specifics of evidence in the tax process
Правоприменение, 2020 The subject of the article is peculiarities of evidence in the tax process.The main purpose of the article is to identify the existence or absence of specifics of evidence in the tax process.The description of the problem field.
Irina V. Glazunova
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Risks, 2022 The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities.
Liudmila I. Khoruzhy +4 more
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The classification of entities, and the meaning of "tax transparency", in United Kingdom tax law [PDF]
, 2021 The thesis begins by exploring the main UK tax law definitions of those legal persons which are relevant for direct tax purposes. In particular, it explores the law, practice and tax authority guidance (such as it is) for classifying entities formed ...
McGowan, Michael Terence
core +3 more sources
Tax law system in the context of digitalization: problems and prospects
ПравоприменениеThe purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation ...
O. I. Lyutova
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How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
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The Institution of Individual Interpretations of Tax Law as Provided under the Amended Provisions of The Tax Code [PDF]
Białostockie Studia Prawnicze, 2009 2005 marked the introduction of the institution of binding tax law interpretations into the Polish legal system. A period of less than THREE years of operation of these rules has demonstrated that these solutions ARE FAR FROM PERFECT. A number of defi ciencies and weaknesses has made their practical application diffi cult for taxable persons, payers ...
openaire +2 more sources
Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Financial Law Review, 2021 The article provides an analysis of the institute of digital services with an emphasis on digital services taxation.
Soňa Simić
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