Results 11 to 20 of about 2,195 (202)
Tax Rulings (Φορολογικές Αποφάσεις) [PDF]
, 2021 This study starts by examining the reasons why multinational groups of enterprises apply to the tax administration of a State in order to agree in advance in a pricing method for their intra group transactions. Focusing on the european area, it follows the investigations of the European Commission referred to the compatibility of these agreements to ...
Stampoulis Charalampos +1 more
openaire +2 more sources
Avoiding Scandals Through Tax Rulings Transparency
, 2023 In 2014, the International Consortium of Investigative Journalists broke the “LuxLeaks” scandal, revealing numerous tax rulings that the press termed “sweetheart deals” granted to multinational companies.
Lederman, Leandra
core +5 more sources
Tax rules on wealth imbalance and money laundering investigation: the Peruvian case
Revista Criminalidad, 2023 The objectives of this research are to evaluate the feasibility of using the tax methodology for determining unjustified increases in assets in the investigation of asset imbalances in money laundering cases heard in the courts and to identify the ...
Fredy Richard Llaque Sánchez +3 more
doaj +1 more source
Study of Executive Challenges of VAT and its Inconsistency with the Principles of Islamic Tax [PDF]
جستارهای اقتصادی, 2020 VAT is imposed on the final consumer to make the economy more transparent, and its proper implementation can achieve some of the goals of allocating, redistributing, and financing the government. Expanding the tax base, making it usable, and lowering the
Mohammad Zaman Rostami +2 more
doaj +1 more source
Public Governance, Administration and Finances Law Review, 2019 The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in ...
Marie Karfíková, Jakub Vojtěch
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Optimality of the Friedman rule in economies with distorting taxes [PDF]
Journal of Monetary Economics, 1993 Abstract We find conditions for the Friedman rule to be optimal in three standard monetary models. Our main contribution is to shed light on two issues in the literature. First, the conventional view maintains that when money is a final good, its services should be taxed.
V. V. Chari +2 more
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The Effect of Court Rulings on the Dynamics of the Latvian Tax Law
Law: Journal of the University of Latvia, 2022 This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union.
Jānis Lazdiņš, Kārlis Ketners
doaj
The Impact of the Judgments of the Court of Justice of the European Union Following Preliminary Rulings on the Decisions Issued by the Supreme Administrative Court in Tax Cases [PDF]
Krytyka PrawaThe article analyses CJEU judgments passed as a result of preliminary rulings and their impact on the judicial decisions of the Supreme Administrative Court.
Artur Mudrecki
doaj +1 more source
Economies, 2021 In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion.
Elena Sidorova +6 more
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Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations
Public Governance, Administration and Finances Law Review, 2018 This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities.
Elżbieta Agnieszka Ambrożej
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