Results 81 to 90 of about 7,586,639 (252)

Social Media and Tax Law

open access: yes
The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services taxes.
Yazıcıoğlu,A.E.   +1 more
core   +1 more source

The classification of entities, and the meaning of "tax transparency", in United Kingdom tax law [PDF]

open access: yes, 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

Kebijakan Pemungutan Pajak Bumi dan Bangunan di Desa Mrandung Kecamatan Klampis Kabupaten Bangkalan

open access: yesAsketik, 2018
Land and building tax is a local tax that has been transferred from the central to the regions since the issuance of PDRD Regulation No. 28/2009. The village is one of the institutions authorized as a collecting officer of PBB and is required to carry ...
Hakip, Nihayatus Sholichah
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav   +4 more
wiley   +1 more source

Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman   +2 more
doaj   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Sweden

open access: yes, 2020
Tax ProceduresWhy this book?Tax procedures comprise all actions for collecting taxes according to the law. The exercise of powers by tax authorities in relation to tax procedures is subject to review and judicial appeals to protect taxpayers’ rights.This
Hambre, Anna-Maria,
core  

From Law School to Tax Law: Career Tips from the Experts

open access: yes
Monday, March 31, 2025 | Time To Be Determined | Eck Hall of Law, Room 3140 We’re hosting an incredible Tax Law Panel that you seriously don’t want to miss.
Tax Law Society
core   +1 more source

Strategies for Realizing Industry 5.0 Inclusive Sustainability Goals for Sustainable Development: A Structured Framework for Overcoming Barriers and Guiding Transformation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia   +4 more
wiley   +1 more source

Preserving the constitutional function of courts and increasing confidence in the tax system : time to re-consider Futuris

open access: yes, 2019
Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core  

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