the tax base
Open Space Purchases, House Prices, and the Tax Base
... the tax base, we ran additional specifications of the tax rate equation that included a series of additional variables designed to capture the demand for municipal ...tax base. The ...
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The challenge of tax reform and expanding the tax base
... marginal tax rates, but it is ...the tax structure and that ask for their particular activities to be treated in a favourable ...the tax base and create pressure for higher tax ...the ...
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Bargaining away the tax base: the north south politics of tax treaty diffusion
... at Tax Justice Network Africa in Nairobi; Nora Honkaniemi in both Nairobi and ...of Tax Justice Network, especially John Christensen, without whom few of us would ever have thought to look into the obscure ...
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Unitary Taxation: the Tax Base and the Role of Accounting
... trade tax is another example of a jurisdiction that contains industry-specific ...the tax. Trade tax, with a tax base consisting of trade proceeds so defined, is apportioned amongst ...
198
Proposing changes in legislative and institutional conditions for private equity and venture capital financing in the Czech Republic – a comparative study with Poland
... – tax rate is 5 % and the tax base is reduced by ...income tax act § 21 paragraph ...added tax (§ 54 of Act ...further tax incentives for those who would like to invest in ...
8
Transfer pricing as a means of the state tax base optimization
... low tax jurisdictions ...the tax base and requires an immediate increase in control over transfer ...income tax calculation control functions, analysis of the fifteen-year experience of ...
8
Multinational Tax Base Erosion Problem of the Digital Economy
... the tax base eroded profit transfer issues, which require joint action by many systems, such as transfer pricing, harmful tax, mixed mismatch, the controlled foreign company regime, ...special ...
8
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
... the tax base, shown in Table 1 under “other allowances and deductions” and “standardized ...Among tax credits (C), there was only one such relief, in 2004, but it was negligible in ...The tax ...
25
A Theoretical Review on Global Trends of Company Income Taxes and Alternatives of Tax Reforms
... levying tax on company income is inferior and thus urgently necessitate of ...trade tax circumstances have varied radically over past few decades and impair the effectiveness of company taxation ...
13
Competition in unit vs ad valorem taxes
... the tax base with respect to i’s tax rate in the symmetric Nash equilibrium, as this elasticity determines the marginal cost of public funds and therefore public good ...
13
Legislative changes in revenues taxation
... the tax period of year 2006, the taxpayers are offered a possibility to make use of institute of determination of a flat ...flat tax by taxpayers whose annual income in the immediately preceding 3 ...
9
Consolidation under CCCTB system
... Losses that companies showed before entering CCCTB group will not be considered to be taken into account during consolidation. Looses can be off set against shares of individual companies on future consolidated profi t in ...
8
Untangling Tax Reforms: Simple Taxes, Complex Choices
... not provide a deduction for wages at the business level, although it includes wages in the tax base of the individuals who receive them. The Nunn-Domenici Tax thus taxes [r] ...
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Will the Federal Income Tax Have a Bicentennial?
... flat tax—are considered income ...income tax, as the income tax would be considered to have survived if the current system were replaced by either a cash flow tax or the flat ...income ...
18
Tax Competition and Double Tax Treaties with Mergers and Acquisitions
... different tax rules typically used in this kind of treaties and their implications regarding ...the tax credit system (TCS) as well as the full taxation after deduction system ...the tax debtor, ...
35
Common consolidated corporate tax base: grouping and consolidation
... 51% of voting rights of subsidiary, the parent in general will have voting control over that subsidiary. Nevertheless, the situation is less clear in case of voting rights, because the question whether the voting rights ...
8
Tax expenditures: a theoretical review
... the tax base is permitted for the purpose of meeting various ...of tax advis- ers, expenditures for business training or further training for a new job – and for a spouse also, expenditures for ...
15
Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania
... and tax revenue (about 2 percentage points) will be quite ...level, tax rates and rules for determining the tax base) in the CIT was held to be a viable ...the tax losses will be ...
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DELEGATING UP: STATE CONFORMITY WITH THE FEDERAL TAX BASE
... federal tax law designed to prevent related parties from securing tax benefits from transactions that lack economic ...for tax purposes on property sold to his or her ...Unintended Tax ...
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Problems of legal regulation of grant support for fundamental research in the Russian Federation
... the tax code applies only to grants provided by organizations that are grant-givers directly to ...income tax from payments made to individuals from the grant ...
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