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VAT and Income Taxing Condominium Corporations in the Philippines : A Critical Analysis of BIR Revenue Memorandum Circular No. 65-2012 and 9-2013

Aldeguer, Christine - 2015

On October 31, 2012, the Commissioner on Internal Revenue issued Revenue Memorandum Circular No. 65-2012 (“RMC 65-2012”) declaring that all association dues, membership fees, and other assessment/charges collected by condominium corporations shall now constitute income payments or...

Persistent link: https://www.econbiz.de/10014137940

Digital Consumption Tax (D-Ct)

Ainsworth, Richard Thompson - 2019

9) in Australia; the Kouninkaikeishihou no ichibu wo kaisei suru houritsu 2004-4-1 (An Act to Amend Part of the …

Persistent link: https://www.econbiz.de/10014056046

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

Persistent link: https://www.econbiz.de/10014317758

Submission to Finance Department on Implementation of FATCA in Canada

Christians, Allison - 2015

The United States enacted a tax reform in 2010 known as the Foreign Account Tax Compliance Act (FATCA), which will impose an extensive third-party monitoring and disclosure regime on financial institutions around the world in an effort to “smoke out” American tax cheats and expose their...

Persistent link: https://www.econbiz.de/10013034019

Trans-Tasman Taxation of Companies and Their Shareholders 1945-2005

Taylor, C. John - 2009

This paper analyses the methods adopted by Australia and New Zealand to tax companies and their shareholders in four …

Persistent link: https://www.econbiz.de/10012718831

Finally, a Goods and Services Tax for Malaysia : A Comparison to Australia's GST Experience

Kraal, Diane - 2016

explain the issues delaying its previous attempts. Australia's GST experiences from 1985 to 2000 are compared to Malaysia …Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt …, its Goods and Services Tax Act 2014 took effect from April 2015. Similarly, Australia's path to a broad‑based consumption …

Persistent link: https://www.econbiz.de/10012987598

Where the Tax Reform Debate Should Start

Bartlett, Bruce - 2013

This article contends that there are points of overlap between the ideal conservative tax system, which would be consumption-based, and the ideal liberal system, which would be based on a Haig-Simons tax base. Full integration of the corporate and individual income taxes is one such area of...

Persistent link: https://www.econbiz.de/10013083782

The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis

Hinchliffe, Sarah - 2014

(UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition … to identifying specific taxation implications for residents of the UK and Australia, also citizens and permanent …

Persistent link: https://www.econbiz.de/10013065662

Understanding Lockout

Shaheen, Fadi - 2016

Based on the notion that the size of an initially-smaller but faster-growing investment would eventually reach and exceed the size of an initially-larger but slower-growing investment, the “full-value model” developed in this paper shows that the assumption that repatriation is eventually...

Persistent link: https://www.econbiz.de/10013004127

Restoration : The Role Stakeholder Governance Must Play in Recreating a Fair and Sustainable American Economy - A Reply to Professor Rock

Strine, Leo - 2021

In his excellent article, For Whom is the Corporation Managed in 2020?: The Debate Over Corporate Purpose, Professor Edward Rock articulates his understanding of the debate over corporate purpose. This reply supports Professor Rock’s depiction of the current state of corporate law in the...

Persistent link: https://www.econbiz.de/10013252153