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by vessel charterers as a non-freight income and its treatment under the provision of the Companies Income Tax Act (CITA … should not be taxed, as inbound freight income is not taxable in Nigeria. The OECD Model Tax Convention on Income and on … Capital and the U.N. Model Income and Capital Tax Convention support the position of the shipping companies by classifying …
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Dieses Essential bietet eine systematische und auch für den Laien verständliche Einführung in die Grundlagen der komplexen Besteuerung von Dividendenausschüttungen und anderen Kapitaleinkünften aus dem In- und Ausland. Die wesentlichen ertragsteuerlichen Implikationen für unbeschränkt...
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The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
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explores various principles of taxing trusts under the Land and Income Tax Act 1956. The author first analyses the requirements …
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