Zobrazeno 1 - 7
of 7
pro vyhledávání: '"wealth transfer tax"'
A Case for the Need to Improve the Unilateral Double Taxation Relief for Estate Duty in South Africa
Autor:
Maretha Retief
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 27 (2024)
This article aims to address a specific problem statement, namely how the unilateral relief under the Estate Duty Act can be enhanced to alleviate the potential hardship of double estate taxation on cross-border estates. Double taxation is a common o
Externí odkaz:
https://doaj.org/article/fc8f3f1aaf41491db4e26c55a6ac4b4e
Akademický článek
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Autor:
Bird-Pollan, Jennifer, author
Publikováno v:
Philosophical Foundations of Tax Law, 2017.
Externí odkaz:
https://doi.org/10.1093/acprof:oso/9780198798439.003.0010
Autor:
Ingram, J.H.
MCom (Taxation), North-West University, Potchefstroom Campus, 2019 In the 2014 national budget speech, National Treasury announced that a tax review committee headed by Judge Dennis Davis, namely the Davis Tax Committee was established and that this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::bcdb1e8912e9ef1581a668cec7ea874f
https://hdl.handle.net/10394/33006
https://hdl.handle.net/10394/33006
Autor:
Rodthong, Ratichai
This thesis examines the case for a wealth transfer tax in Thailand, against the background, inter alia, of the failure of Thailand’s defunct tax law on estate and inheritance (the Estate and Inheritance Tax Act, 1933). Thailand has a significant p
Externí odkaz:
http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.681198
Autor:
Mari, Sako
Publikováno v:
同志社法學 = The Doshisha Hogaku (The Doshisha law review). 66(6):2200-2101
米国における富の移転課税制度は，遺産税，贈与税および世代跳躍移転税の3つの税目で構成される。本研究は，それらの各税目に関し，その歴史的展開も含め，課税要件を中心に体系的
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::14832c4c9866549835e7936a8cae5145
http://id.nii.ac.jp/1707/00024788/
http://id.nii.ac.jp/1707/00024788/
Autor:
Mari, Sako
Publikováno v:
同志社法學 = The Doshisha Hogaku (The Doshisha law review). 66(5):1840-1678
米国における富の移転課税制度は，遺産税，贈与税および世代跳躍移転税の3つの税目で構成される。本研究は，それらの各税目に関し，その歴史的展開も含め，課税要件を中心に体系的
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::134ac24cc048f245e2ea2d39399d42a2
http://id.nii.ac.jp/1707/00024782/
http://id.nii.ac.jp/1707/00024782/