Disabled Persons under the Jordanian Sales Tax and Customs Laws: Favourable Treatment among Conflicting Rules

Autor:	Ibrahim Kamel Al Shawabkeh
Rok vydání:	2016
Předmět:	Tax credit Direct tax Order (business) Law Everyday activities Business Sales tax Tax reform Tax law Legislator
Zdroj:	Arab Law Quarterly. 30:163-184
ISSN:	1573-0255
DOI:	10.1163/15730255-12341318
Popis:	This paper explores the legal attitude toward people with disability according to the provisions of the General Sales Tax Law and the Customs Law in order to determine whether or not the Jordanian legislator gives due attention and favourable tax treatment for disabled persons and their organizations in Jordan. Despite the conflict between some relevant legal provisions that govern such issue, this paper concludes that the current legal framework in Jordan provides adequate protection to disabled persons so that they can take part in everyday activities on an equal footing with other people.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c358d641ca96ef58a69c1e589db26fa5 https://doi.org/10.1163/15730255-12341318 Zobrazit plný text záznamu