Tax Law
INTERNATIONAL TAX LAW FREQUENTLY ASKED QUESTIONS
... income tax return as well as my income tax return in Canada? In the United States, you generally are required to file a return if you have income from the performance of personal services within the ...U.S. ...
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Modeling Uncertainty in Tax Law
... First, a model may be more useful to legal scholars for certain purposes the more accurately it describes the world. For example, a more accurate model might help policymakers calibrate penalty and audit levels. One way ...
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Unique Features in Swedish Tax Law
... high tax countries (Total tax revenue in relation to GNP) 1 , sometimes in fierce competition with ...that tax questions always are in the centre of public interest and both political and academic ...
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Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines
... Tax Shelters, Tax Law, and Morality Codifying Judicial Doctrines SMU Law Review Volume 54 | Issue 1 Article 3 2001 Tax Shelters, Tax Law, and Morality Codif ying Judicial Doctrines Ellen P Aprill Foll[.] ...
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Prepaid Income The Accrual Accounting System and the Tax Law
... Prepaid Income The Accrual Accounting System and the Tax Law SMU Law Review Volume 17 | Issue 4 Article 6 1963 Prepaid Income The Accrual Accounting System and the Tax Law Scott Morris Follow this and[.] ...
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Research on Tax Law of Private Equity Fund
... gains. Tax incentives are the tax incentives and take measures adopted by the state in accordance with the tax laws to target certain taxpayers or taxpayers or ...the tax revenue of the state. ...
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Simplexity: Plain Language and the Tax Law
... other tax contexts. For instance, following the enactment of tax legislation, the Joint Committee on Taxation issues a report that describes present law, the newly enacted provision, and, ...
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The Development of the Concept of Income in Nordic Income Tax Law
... In the other countries, as a the point of departure capital gains were not included in the income concept. This also applied to fixed business assets (as opposed to inventory), the rationale being that capital gains on ...
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General Anti-Avoidance Rule in Latvian Tax Law
... of tax laws are ...sole tax avoidance ...civil law concepts of bona fide could not be used in the areas of tax law, then the legislator was to review the anti – avoidance concepts ...
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Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law
... minimize tax and that “Lord Tomlin's principle is far too deeply entrenched in our tax law for the courts to reject it in the absence of clear statutory ...
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Narrowing the Gap between Tax Law and Accounting
... with tax laws, they are, arguably, free from political ...on tax law, the information content of these statements for investors and creditors would likely be ...for tax purposes cannot be used ...
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How Federal Tax Law Rewards Housing Segregation
... prior law, interest on residential mortgages (and home equity loans) up to $1,000,000 were ...prior law the standard deduction was $6350 for individuals and $12,700 for taxpayers who were married filing ...
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Professional Master of Laws. (European Tax Law) LL.M. European Tax Law
... the Law of the European Union (The EU: Legal and Institutional Framework, Introduction to the Law of the European Union, Introduction to Euro- pean Tax Law, Introduction to European Company ...
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Tax Talk US Tax Law Developments
... In 2011 the US tax law news was that there were very few new tax laws passed. Many fiscal questions were left unanswered, the only thing we do know is what is on the books now, and that change will ...
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Improved relations with tax authorities vs. criminalisation of tax law (the carrot & the stick )
... Italian tax authorities argue that Company A g p y has a PE in Italy and criminal laws were infringed, they are obliged to refer the case to the prosecutor, who then decides whether or not to refer the case to the ...
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Tax Update A report on cross-border developments in Canadian tax law / September 2011
... domestic tax laws” and are “not addressed in tax treaties and […] therefore, not affected by them,” the Court followed the Federal Court of Appeal in Prevost (2009 ...
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COUNTY OF ONTARIO LOCAL LAW NO. 1 OF 2008 A LOCAL LAW ENTITLED, THE ONTARIO COUNTY ROOM OCCUPANCY TAX. Ontario County Room Occupancy Tax Law
... the tax under the provisions of section six of this local law, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a certificate duly ...
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Michigan s New Delinquent Property Tax Law
... Michigan Public Act 123 of 1999, which took effect October 1, 1999, amends the Michigan General Property Tax Act of 1893 and shortens the amount of time property owners have to pay delinquent real property taxes ...
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Depreciation of Intangibles: An Area of the Tax Law in Need of Change
... In Houston Chronicle, the court allowed the taxpayer to depreciate over five years a newspaper subscription list purchased from a defunct competitor because the taxpa[r] ...
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Domestic tax law v double tax treaties in the context of controlled foreign companies
... A prominent court case which deals with the issue on whether domestic legislation governing controlled foreign companies conflicts with the provisions of the double taxation agreement is the United Kingdom case of Bricom ...
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