Zobrazeno 1 - 10
of 16
pro vyhledávání: '"advance tax ruling"'
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 68(3):7-37
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=901566
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 68, Iss 3, Pp 7-35 (2020)
Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administra
Externí odkaz:
https://doaj.org/article/19488bb240f24c118cf2bf7266a8b9d6
Autor:
Hardeck, Inga, Wittenstein, Patrick U.
Publikováno v:
National Tax Journal, 2018 Jun 01. 71(2), 295-334.
Externí odkaz:
https://www.jstor.org/stable/26503599
Autor:
A. M.
Publikováno v:
Canadian Tax Journal / Revue Fiscale Canadienne. 2017, Vol. 65 Issue 1, p288-289. 2p.
Autor:
Dejan B. Popovic, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 68, Iss 3, Pp 7-35 (2020)
Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aa149b9e73079a1ed2a352cf1890ed15
https://doi.org/10.5937/analipfb2003007p
https://doi.org/10.5937/analipfb2003007p
In this study, we use advance tax rulings (ATR) to investigate the impact of fee-based tax certainty on risky investment decisions of a firm under both cash flow and tax uncertainty. We model and analyze the multi-dimensional nature of tax uncertaint
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::17bc564bdfd81d3d2f45fc6f07ece7fe
https://hdl.handle.net/10419/266491
https://hdl.handle.net/10419/266491
Publikováno v:
Repositorio EdocUR-U. Rosario
Universidad del Rosario
instacron:Universidad del Rosario
Universidad del Rosario
instacron:Universidad del Rosario
En ésta investigación se concluye que si la discusión entre el los particulares y la DIAN se enmarca en la aplicación e interpretación de una norma que ya ha sido objeto de estudio por parte de la autoridad tributaria nacional a través de un co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7eaaf3cd099815087c41040b5bd8c952
Autor:
Maluleke, Mikateko Joyce
Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the Republic of South Africa. Sometim
Externí odkaz:
http://hdl.handle.net/2263/27892
http://upetd.up.ac.za/thesis/available/etd-09112012-171723/
http://upetd.up.ac.za/thesis/available/etd-09112012-171723/
Autor:
Chiara Francioso
Nella sentenza annotata, il Tribunale UE annulla la decisione della Commissione europea che ordinava il recupero degli aiuti concessi al gruppo Starbucks attraverso un APA. Pur confermando la piena legittimita` degli strumenti di compliance preventiv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1299::09712ebba6cfc65d3b5de54ed4f0dcf6
http://hdl.handle.net/10281/290407
http://hdl.handle.net/10281/290407
Autor:
Nataša Žunić Kovačević
Publikováno v:
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, Vol 37, Iss 1, Pp 267-289 (2016)
U radu se problematizira pojam i značaj instituta obvezujućih mišljenja kao dijela poreznih sustava i poreznih postupovnih pravila. Prikazuju se opća obilježja akta čije je donošenje u nadležnosti porezne vlasti, a koje ima za cilj do
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::019e2affcfe5ba31ed886d56d4f80f37
http://hrcak.srce.hr/file/236810
http://hrcak.srce.hr/file/236810