Results 71 to 80 of about 2,195 (202)
Tax rulings and State aid rules: cards on the table, please.
, 2016 La relazione si concentra sulle recenti indagini lanciate dalla Commissione Europea in materia di tax rulings, ossia agevolazioni fiscali preventive concesse dalle autorità tributarie di alcuni Stati membri a specifiche imprese multinazionali (es ...
ARENA, AMEDEO
core
Multinationals' tax deals under scrutiny - Harvard Law School
, 2019 This talk examines the recent trends in international tax competition focusing on the recent developments in Europe in the context of the so-called European Tax Rulings ...
Amedeo Arena
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Income tax law and regulations 35 : Department rulings : Statistics for 1933 and 1934 [1935]
, 1935 INTRODUCTION -- INDIVIDUALS -- CORPORATIONS -- GROSS INCOME GENERALLY -- INCLUSIONS IN GROSS INCOME -- EXCLUSIONS FROM GROSS INCOME -- DEDUCTIONS ALLOWED -- DEDUCTIONS NOT ALLOWED -- INVENTORIES -- RECOGNITION OF GAIN OR LOSS -- UNADJUSTED BASIS FOR ...
Kansas Tax Commission
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Tax rulings in evolutie: staatssteun en transparantie
, 2016 Het onderzoek focust op twee evoluties in de wereld van de 'tax rulings': staatssteun en transparantie. Het eerste deel van het onderzoek focust op de eerste evolutie: staatssteun.
Leroy, Julie
core +1 more source
Added tax: the legal practice of the European Court of Justice securing value
ACROSSOne of the most complex and important sources of the European fiscal legal framework is the activity of the European Court of Justice regarding the interpretation and application of directives.
Alexandru ARMEANIC
doaj +1 more source
Governmental Jurisprudence in the Eyes of Imam Khomeini (ra) [PDF]
سپهر سیاست, 2016 Shiite jurisprudence is constantly changing. With the victory of Islamic revolution and rule of community jurisprudents, many questions relating to area of jurisprudence in the Islamic community were shifted to system of jurisprudence where jurisprudent ...
هادی شاکری +2 more
doaj
, 2017 The talks examines the most controversial aspects of the Commission's decision concerning tax rulings granted by Member States on certain multinational undertakings and analyses the possible outcomes of the appeals pending before the ...
ARENA, AMEDEO
core
Living with ROSA: implications of the self-assessment changes for tax practitioners
, 2006 Self assessment has been overhauled but how effective are the changes and how will they impact on tax practice? Topics covered in this paper include ATO amendment powers - the basic two-year period and exceptions; changes to the rulings and non-binding ...
Graw, Stephen
core
ADVANCE TAX RULINGS – THE NEW LEGAL INSTUREMENT IN THE CROATIAN TAX PROCEDURE
, 2016 U radu se problematizira pojam i značaj instituta obvezujućih mišljenja kao dijela poreznih sustava i poreznih postupovnih pravila. Prikazuju se opća obilježja akta čije je donošenje u nadležnosti porezne vlasti, a koje ima za cilj doprinijeti ...
Nataša Žunić Kovačević +1 more
core +1 more source
Abstract This poster discusses SME (Small and Medium Enterprises) taxation and the applicable final tax regulations in Indonesia. The poster explains the definition of SME tax, the final tax rate of 0.5% of monthly turnover, and the differences between SME tax and regular income tax.
Shifa Aulia Intan Soraya +2 more
openaire +3 more sources