Showing 1 - 10 of 2,647
capital purchases.  …
Persistent link: https://www.econbiz.de/10014972244
evolved in recent years, the proposals could apply more broadly to taxation of small, individually run businesses. In an era …
Persistent link: https://www.econbiz.de/10014123480
The history of ever expanding horizon of service tax law in India has extensive sub-chapters of its own. The levy being unique and unprecedented in the country, the Finance Act, 1994 has made a number of experiments for the levy and collection of service tax from various sectors. Sometimes owing...
Persistent link: https://www.econbiz.de/10013104510
This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom … to identifying specific taxation implications for residents of the UK and Australia, also citizens and permanent …
Persistent link: https://www.econbiz.de/10013065662
neutrality and capital import neutrality) that are commonly used to evaluate international taxation are used to evaluate … supports capital export neutrality when non-tax factors are omitted from the analysis), a territorial system of taxation may … begins with the insight that taxation and regulation are in some sense substitutes. In light of the substitutability of …
Persistent link: https://www.econbiz.de/10013062715
Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr wenig bekannt. Es gibt weder einschlägige Literatur, noch findet ein Informationsaustausch zwischen den Steuerschätzern der einzelnen Staaten statt. Um die bestehende...
Persistent link: https://www.econbiz.de/10011845537
Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr wenig bekannt. Es gibt weder einschlägige Literatur, noch findet ein Informationsaustausch zwischen den Steuerschätzern der einzelnen Staaten statt. Um die bestehende...
Persistent link: https://www.econbiz.de/10003779819
Paper categorises the German taxation regime for partnerships in the European context. In particular, the German option … - as previously - transparently, is compared with other European taxation methods for partnerships and a detailed … complex and requires more advisory support, and the risk of retroactive taxation can significantly increase the tax burden. …
Persistent link: https://www.econbiz.de/10015418687
Frequently, practitioners encounter client queries relating to the ‘value' of their intangible asset (including, but not limited to, identifiable intangible assets other than intellectual property and goodwill, intellectual property such as trademarks, patents, copyright or indeed goodwill)....
Persistent link: https://www.econbiz.de/10013065665
Cloyne (2013) constructs a novel dataset documenting fiscal tax shocks in the United Kingdom using the narrative approach developed by Romer and Romer (2010), and estimates the impact of tax changes on GDP. He finds that a tax cut of one percent of GDP causes a 0.6 percent increase in output in...
Persistent link: https://www.econbiz.de/10014556602