Results 11 to 20 of about 2,510 (282)
The Taxation of Interest in Europe: A Minimum Withholding Tax? [PDF]
SSRN Electronic Journal, 1997 Abstract The increasing international mobility of production factors, especially capital, poses well-known problems for tax authorities in open economies. Of great importance to European Union (EU) countries is the challenge to national tax authorities posed by the liberalization of capital flows between EU countries, as evidenced by ...
Huizinga, H.P., Nielsen, S.B.
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The Impact of Zimbabwe?s Recently Implemented Vat Withholding Tax System on Tax Compliance and Tax Evasion: Desktop study [PDF]
Journal of Economic and Social Development (Varaždin)This article evaluates the impact of Zimbabwe's recently implemented Value Added Tax (VAT) withholding tax system on tax compliance and tax evasion to determine if it is an effective tool for curbing tax evasion and improving tax compliance.
Newman Wadesango, Lovemore Sitsha
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Is corporate income tax a withholding tax?
EC Tax Review, 2003 The article comments a decision of the European Court of Justice, where an autonomous interpretation of Art. 5, Paragraph 1, of the Parent - Subsidiary Directive has been adopted. A series of criteria have thus been identified that are suitable to outline the concept of “withholding tax”, which would include any tax which is (a) paid by the ...
Rolle, Giovanni
openaire +3 more sources
Effective Implementation of Withholding Tax in Bolgatanga Municipal
, 2021 The study investigated the effective implementation of withholding tax in the Bolgatanga Municipality. The study used a descriptive survey design in the quantitative approach.
Patrick Darkwa +2 more
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Holding company location: a Polish tax perspective
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2023 This paper aims to present the size and structure of passive income payments, such as dividends, interest, royalty payments, and fees for intangible services, made by companies domiciled in Poland belonging to a multinational enterprises (MNE) group ...
Marcin Jamroży +2 more
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Frontiers in Psychology, 2023 Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by intentionally providing false or no evidence to tax authorities.
Renyan Mu +2 more
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Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds [PDF]
The School of Public Policy Publications, 2014 From provision of OAS, GIS and CPP to the favourable taxation of Registered Pension Plans and RRSPs , Canada’s government has long focused policy efforts on better ensuring that working Canadians approach retirement with sufficient income supports in ...
Jack M. Mintz, Stephen R. Richardson
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Prawo Budżetowe Państwa i Samorządu, 2019 This article aims at analysing Article 30(1) points 15) and 16) of the Personal Income Tax Act to indicate the conditions for recognizing a company, which is for the purposes of this article referred to as a State-Owned company, as a withholding agent of
Renata Zyskowska
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El Muhasaba: Jurnal Akuntansi, 2018 The research objective is to know the tax cut by sharia financial institution by referring to the Tax Legislation on Income Tax (PPh) that is generally applicable, as well as the procedures of tax cuts using the means of Withholding Tax System and the ...
Siti Eli Kurniawati
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Tax Planning Using Interest – An Organised Chaos for Those Interested
Potchefstroom Electronic Law Journal, 2022 Taxation of interest is one of the most complex areas of tax in South Africa. Various provisions apply to interest, with some regulating the inclusion of interest in gross income, others allowing for the deductibility of interest incurred, others ...
Thabo Legwaila
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