Results 81 to 90 of about 2,195 (202)
Časopis pro Právní Vědu a Praxi, 2011 Directives* and their implementation into our legal system as well as case-law of the European Court of Justice (ECJ) play a crucial role in the establishment and implementation of tax law in Poland.
Paweł J. Lewkowicz
doaj
Tax Rulings and EU State Aid Law: Lessons for Croatia
, 2017 Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently.
Žunić Kovačević, Nataša +1 more
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The Effect of Court Rulings on the Dynamics of Latvian Tax Law
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.
Ketners, Kārlis, Lazdiņš, Jānis
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, 2018 The talk examines the impact of the recent Tax Rulings Saga on Member States' residual powers in the sphere of direct taxation. The talk also focuses on the implications of that saga for the creation of a fiscal union through legislative ...
Amedeo Arena
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, 2018 The talk examines Member States' residual power in direct taxation matter following the Commission's decision in the European Tax Rulings ...
Amedeo Arena
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Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
, 1922 Issues for May-Oct./Nov. 1919, photocopies.Includes rulings no. 1-1996.Superseded by its Internal revenue bulletin; digest.Issued by the Service under an earlier name: Bureau of Internal Revenue.Title varies: May-Oct./Nov.
United States. Internal Revenue Office.
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Tax avoidance is widely viewed as a problem and the Government recently introduced a General Anti Abuse Rule (GAAR) to address it. This thesis evaluates the GAAR, particularly in light of the rule of law. The thesis is structured in four sections. The first examines difficulties in defining tax avoidance and explores pre-GAAR approaches before setting ...
openaire +1 more source
Federal Tax Rulings: Procedure and Policy
, 1967 The rulings program of the Internal Revenue Service was designed to meet the need for predictability of the tax consequences of any given financial transaction.
Belz, Saul C.
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Tax rulings and State aids: an overview of the recent developments
, 2017 The talk examines the recent developments in the field of state aids law as applied to tax rulings granted by the fiscal authorities of certain Member States to large multinational undertakings, allegedly in return for increased investment in the ...
ARENA, AMEDEO
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