Results 51 to 60 of about 2,195 (202)

The European Tax Rulings Saga: Judgment Day

, 2019
The talk examines the upcoming General Court decisions in FIAT and Starbucks and their likely impact on the European Tax Rulings ...
Amedeo Arena
core  

Value-Added Tax (VAT) Implications of Cryptocurrencies: A Comparative Analysis of Tax Classification and Compliance

International Journal of Applied Research in Business and Management
The rapid growth and adoption of decentralized digital currencies have disrupted the global financial systems, posing significant challenges for regulatory frameworks, particularly in taxation.
Sibonelo Sibahle Mpanza
doaj   +1 more source

State aids and tax rulings

, 2017
This talk focuses on the Commission recent decisions requiring certain EU Member States to recover aids totaling 13 billion euros allegedly granted to multinationals such as Ikea, Apple, Amazon, Starbucks, and FIAT through tax rulings, i.e.
Amedeo Arena
core  

Judicial Review of Congressional Power to Tax under U.S. Constitution: Tensions between Framers’ Intent and Imperatives of Reality

International Review of Law
This paper discusses authority granted to Congress over imposing federal taxes in general, and income tax in specific. The author used the critical analytical method to analyze the rulings of the U.S. Supreme Court, the U.S. Income Tax Law, and the U.S.
Jawad Nabhan Salman
doaj   +1 more source

Advance rulings

, 2016
Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the
Williams, Robert C, Arendse, Jacqueline A, Clegg, David   +2 more
core  

Tax rulings and State aids: recent developments

, 2018
The talk examines the recent develpments in the field of fiscal aids, notably those granted in the form of tax rulings by EU Member States to multinational companies such as Amazon, Apple, Starbucks, FIAT, etc.
Amedeo Arena
core  

Tax Notes

, 2022
Tax Notes is a portfolio of publications offered by Tax Analysts, a nonprofit tax publisher. It provides comprehensive and impartial coverage of tax news, while its commentary contributes important voices to the discussion and understanding of tax policy.
Tax Analysts
core  

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

International Journal of Public Finance, 2017
Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj  

Illegal Fiscal Aids or Advance Tax Rulings? Insights and PRedictions from Starbucks and FIAT

, 2019
Countries from all over the world have traditionally relied on tax breaks to attract investments by multinational companies. Lately, some international tax competition practices have been attracting increasing criticism. In the US, for example, political
amedeo arena
core  

Dysponowanie jako przesłanka powstania stałego zakładu podatkowego w przypadku pracy home office – perspektywa Niemiec i Austrii

Acta Iuris Stetinensis
The established line of judicial decisions of the Supreme Administrative Court indicates that a necessary premise for setting permanent establishment is that the taxpayer must have a fixed place of business in Poland at the disposal, the so-called ...
Piotr Buława
doaj   +1 more source