Results 41 to 50 of about 2,510 (282)

Analisis Withholding Tax System atas Pemungutan Pajak Pertambahan Nilai [PDF]

open access: yes, 2017
Berdasarkan Undang - Undang Ketentuan Umum dan Tata Cara Perpajakan nomor 16 tahun 2009 (UU KUP), dalam kata pengantar dijelaskan bahwa “Sistem, mekanisme dan tata cara pelaksanaan hak dan kewajiban perpajakan yang sederhana menjadi ciri dan corak dalam ...
Fadila, Fathiya
core  

The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

open access: yesContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana   +1 more
doaj  

The Power to Change: Conceptualising Systemic Change Towards Sustainability in Business Networks

open access: yesSustainable Development, EarlyView.
ABSTRACT Sustainability advancement requires systemic changes in business networks of interconnected firms. Given the rapid need and complexity of instigating such transitions, the power to influence the networked actors emerges as a central concept.
Eini Haaja   +4 more
wiley   +1 more source

Tax trap withholding tax

open access: yes, 2021
Die hier vorliegende Bachelorarbeit soll den Sinn und die Wahrnehmung betreffend steuerliche Konsequenzen bei der Beauftragung ausländischer Unternehmer zur Erbringung diverser Leistungen an einen österreichischen Unternehmer, die der Abzugsteuer gem ...
Felber, Martin
core  

The Church Institution’s Purchase of the Foreign License for Publication of a Literary Creation in Poland

open access: yesWrocławski Przegląd Teologiczny, 2019
Canonical law does not contain detailed regulations referring to the area of contracts concluded by church institutions in domestic and international trade. The church legislator refers to the norms of the current state law in this matter. This reception
Michał Skwierczyński
doaj   +1 more source

Tax structure and corruption [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2014
In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden,
Ilić-Popov Gordana, Popović Dejan
doaj   +1 more source

Australian Dividend Withholding Tax [PDF]

open access: yesRevenue Law Journal, 2008
Subsection 128B(4) of the Income Tax Assessment Act 1936 (Cth) imposes income tax on Australian dividends that are subject to section 128B. The application of section 128B to a particular corporate distribution will depend, in broad terms, on the nature of the distribution and its source, the manner or capacity in which the recipient derives it and the
openaire   +1 more source

EVICT, NEGLECT, OR INVEST? Community Power and the Politics of Urban Informality Governance in Jakarta

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Why do some informal neighborhoods receive public investment while others are neglected or evicted? This article addresses the inconsistent governmental responses to informal settlements in Jakarta, Indonesia, during the democratic period. State actions range from violent evictions to tolerance and community‐led improvements.
Kadek Wara Urwasi
wiley   +1 more source

Opportunities and Alliances: The Relational Dynamics of Criminal Collusion in Latin America

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT Based on ethnographic fieldwork in Mexico and judicial wiretap analysis in Argentina, this paper shows that collusion between state actors and violent non‐state actors operates through fluid and competitive relational networks rather than stable hierarchies or fixed institutional arrangements.
Eldad J. Levy, Javier Auyero
wiley   +1 more source

Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan

open access: yesJurnal Akutansi Manajemen Ekonomi Kewirausahaan
Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly ...
Dewi Sartika, Muhammad Arief
doaj   +1 more source

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