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Subject, Amount and Tax Liability
1978A 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
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Criminal liability in the tax sphere
Аграрное и земельное право, 2022V.O. Galueva, M.A. Batsazov
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TAX NOTES AS LIABILITY OFFSETS.
The Accounting Review, 1953Abstract The article highlights that the tax notes were presumably purchased with the intent that they be used for the payment of federal income and excess profits taxes, it is also good accounting practice that they are shown as a deduction from the accrued liability for such taxes in the current liability section of the balance ...
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Director and officer liability and corporate tax avoidance
Journal of Business Finance and Accounting, 2023John Wald
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Tax liability side equivalence and time delayed externalities
European Journal of Political Economy, 2022Erte Xiao +2 more
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Optimization of firm's tax liability
2012The thesis is divided in two basic parts. The first part includes structure of the tax system in the Czech Republic, explanation of tax definitions and characteristics of Czech tax system. The goal of the first part is to clarify the tax system, tax base calculation and factors that influence its amount.
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Tax effects on bank liability structure
European Economic Review, 2021Leonardo Gambacorta +2 more
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Renewal As a Reason That Ends The Tax Liability in Tax Affairs
2021Considering the tax amnesty regulations regarding tax debts in our country, it is seen that although the concept of withdrawal is generally used to express the termination of existing tax debts, different reasons for termination without waiver are included in terms of legal characteristics.
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