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LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

open access: yesTHE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis ...
openaire   +1 more source

Computation of consolidated tax liability /

open access: yes, 2011
" ... analyzes the problems relating to the computation of tax liability by an affiliated group of corporations filing a consolidated return. Consolidated tax liability is computed in four steps.
White, George L.
core  

Big News on Discounting for Potential Income Tax Liability [PDF]

open access: yes, 2017
The decades-long battle over discounting of values of assets for potential income tax liability reached a major milestone in August with a Tax Court decision1 accepting dollar-for-dollar discounting of assets based on potential income tax liability ...
Harl, Neil
core  

Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
Tax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed ...
Kyagus Ramadhani   +2 more
doaj   +1 more source

Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]

open access: yesЕкономічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет
In today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko   +3 more
doaj   +1 more source

Estate tax payments and liabilities ::sections 6161 and 6166 /

open access: yes, 2011
" ... describes and analyzes the provisions of the Internal Revenue Code relating to extensions of time to pay estate tax attributable to interests in closely held businesses; extensions of time to pay estate tax attributable to reversionary and ...
McCawley, Paul B.,   +2 more
core  

Mental accounting in tax liabilities

open access: yesDECISION
AbstractMental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be ...
Maryam Bathaei Javareshk   +2 more
openaire   +1 more source

Income tax liability ::concepts and calculation /

open access: yes, 2011
" ... serves three primary functions for the practitioner. First, the portfolio explores the scope and fundamental concepts of tax liability. Topics presented include the regular, alternative minimum, and other taxes for individuals, corporations ...
Maule, James Edward,
core  

Impact of SALT Deduction Cap on Individual Tax Liability [PDF]

open access: yes, 2020
The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals\u27 tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap).
Chaudhry, Mahum
core  

Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług

open access: yesWrocławsko-Lwowskie Zeszyty Prawnicze
The import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration.
Adam Krychowski
doaj   +1 more source

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