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Policing the Environmental Crisis: Climate Protest, the State, and Law and Order

Constellations, EarlyView.
Oscar Talbot
wiley   +1 more source

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Public Tax Liability To Enterprises

European Proceedings of Social and Behavioural Sciences, 2020
Dialectical unity and contrast of economic interests of individuals and fiscal interests of the state will always exist. On the one hand, arising tax obligations create serious economic restrictions for the subject of property relations, and it helps form optimal property relations in the tax sphere.
Y. V. Nechipas, I. A. Poberezhnaya, N. P. Persteneva   +2 more
openaire   +1 more source

Farm Tax Liability under Tax Reform

1987
The effects of the Tax Reform Act of 1986 on farm sole proprietors are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax reform should result in lower tax liability for mo~t taxpayers with the exception of those engaged in dairy operations.
Rossi, Clifford, Durst, Ron, Rossi, Clifford, Durst, Ron   +3 more
openaire   +1 more source

Tax and Cross-Collateralized Nonrecourse Liability

Florida Tax Review, 2021
This Article explores the tax treatment of cross-collateral nonrecourse debt. When using the term cross-collateral debt, we are referring to nonrecourse debt that is connected with more than one piece of property. While tax issues concerning cross-collateralized properties can arise in several circumstances, the focus of this Article is on the tax ...
Douglas Kahn, Jeffrey Kahn
openaire   +1 more source

Taxes, Limited Liability and Leverage

SSRN Electronic Journal, 2012
We discuss the combined effects of tax convexity, limited liability and leverage on risk-taking. First, we focus on a risk-averse investor who is indifferent to equity-finance a risky asset in a pre-tax setting. We derive the after-tax marginal prices for risk-averse investors.
Erich Pummerer, Marcel Steller
openaire   +1 more source

Subject, Amount and Tax Liability

1978
A tax under the name ‘Winstbelasting’ (Profit Taxation) shall be levied on: a The profits of corporations, limited partnerships, joint stock companies, companies or associations, the capitalization of which is divided, totally or partially into shares, co-operative societies and mutual insurance societies, having their statutory seat within the ...
F. Damian Leo, Antonio A. Amador
openaire   +1 more source

Managing the Tax Liability of a Property-Liability Insurance Company

The Journal of Risk and Insurance, 1997
INTRODUCTION In this work, we analyzes the tax management policy of a property-liability insurance company. Myers' Theorem (1984) implies that the present value of the expected tax liability, the government's tax option, is determined solely by the effective tax rate and the risk-free interest rate.
Richard A. Derrig, Krzysztof M. Ostaszewski   +1 more
openaire   +1 more source

Danish Company Tax Liability Case

International Law Reports, 1987
State territory — Miscellaneous — Definition of State territory — Whether includes ships on high seas — Fiction of ship as floating piece of State territory — Whether acceptable — Decision of Permanent Court of Intemational Justice in Lotus case, 1927 — The law of the Federal Republic of GermanyJurisdiction — In general — Territorial — Territorial ...
openaire   +1 more source