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1

Nuryati, Tutty, David Pangaribuan, and Defiani Nindasari. "Tax Planning for Article 21 Income." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (2022): 668–80. http://dx.doi.org/10.57178/atestasi.v5i2.622.

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Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and compa
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R.R., Nurkulova. "Genius Commander: Amir Temur." American Journal of Interdisciplinary Innovations and Research 03, no. 04 (2021): 21–27. http://dx.doi.org/10.37547/tajiir/volume03issue04-04.

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In this scientific article, an attempt was made to cover the activities of Sahibkiran Amir Temur as a great statesman and a skillful commander on the basis of historical sources. The place of Amir Temur in the history of the peoples of the world and Central Asia was covered.
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Castello, James E. "Party Representation: Does Article 21 Mark a Trend?" BCDR International Arbitration Review 4, Issue 2 (2017): 357–415. http://dx.doi.org/10.54648/bcdr2017024.

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Padgaonkar, Dr. Archana. "A Study on the Role of the Judiciary in Water Management with a special reference to Article 21 of the Indian Constitution." International Journal of Advance and Applied Research 6, no. 32 (2025): 165–66. https://doi.org/10.5281/zenodo.15424007.

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<strong>Abstract</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water is considered the most crucial component of life on Earth, as it is critical for all organic processes within incarnate entities including humans, animals, and plants. It is a key component of our body and is vital for maintaining overall health, making access to clean water a fundamental right of survival. The researcher aims to analyse how the clamour for clean and decent water quality should be mandated to ensure complete enjoyment of our human as well as fundamental rights. It is observed that the J
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Kurniawan, Fero, Azolla Degita Azis, and Denia Maulani. "Analysis Of The Calculation Of Income Tax Article 21." Jurnal HARMONI: Jurnal Akuntansi dan Keuangan 2, no. 2 (2023): 119–23. http://dx.doi.org/10.32832/jharmoni.v2i2.15815.

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This research discusses taxation issues related to Income Tax Article 21 (PPh Article 21) at PT. Developing Consulting Management. This report includes an analysis of the calculation of Income Tax Article 21, deposits and tax reporting. The research results show that the calculation of PPh Article 21 carried out by the company is in accordance with applicable tax regulations. However, there was a delay in depositing and reporting PPh Article 21, which resulted in a non-compliance with the Law on General Provisions and Tax Procedures (UU KUP). The impact of this delay is that there are fines wh
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Jasper, Joseph F. "https://painphysicianjournal.com/current/pdf?article=MTIy&journal=21." Pain Physician 4;7, no. 10;4 (2004): 439–44. http://dx.doi.org/10.36076/ppj.2004/7/439.

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7

Irving, Emma. "The other side of the Article 21(3) coin: Human rights in the Rome Statute and the limits of Article 21(3)." Leiden Journal of International Law 32, no. 4 (2019): 837–50. http://dx.doi.org/10.1017/s0922156519000426.

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AbstractThe drafters of the Rome Statute sought to accord human rights a central place within the legal framework of the International Criminal Court (ICC). This was done not only through numerous provisions on the rights of the accused, victims, and witnesses, but also through the inclusion of the overarching Article 21(3) of the Rome Statute. Article 21(3) Rome Statute requires that the interpretation and application of all ICC law be consistent with internationally recognized human rights. While this provision has been employed on numerous occasions to bolster human rights protection in the
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Paddeu, Federica I. "Self-Defence as a Circumstance Precluding Wrongfulness: Understanding Article 21 of the Articles on State Responsibility." British Yearbook of International Law 85, no. 1 (2014): 90–132. http://dx.doi.org/10.1093/bybil/brv015.

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9

Rainsberger, Richard. "Disclosure 21: Parallel worlds." Enrollment Management Report 28, no. 12 (2025): 4–8. https://doi.org/10.1002/emt.31359.

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Several months ago, I was reading my local newspaper and saw an article that caught my attention. The article (about a half‐page long) reported that the records of two individuals had been illegally disclosed to at least a dozen employees of an institution. The article continued by stating that the disclosures were violations of “federal privacy laws.” The article did not mention the specific laws, but of course, FERPA and HIPAA came to mind instantly.
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Farina Jessen Yap. "Analysis Of Income Tax Article 21 And Income Tax Article 4 Paragraph (2) And Income Tax Article 26 To Calculate Employees Salaries In Companies." International Journal of Economics and Management Research 2, no. 3 (2023): 335–45. http://dx.doi.org/10.55606/ijemr.v2i3.182.

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One of the largest state revenues is from the tax sector. In connection with the description above, one type of tax that is emphasized in this study is income tax, especially in income tax article 21, income tax article 4 paragraph (2) and income tax article 26. The formulation of the problem in this study is to determine whether Company employees have calculated, deducted, deposited and reported income tax article 21, income tax article 4 paragraph (2) and income tax article 26 in accordance with the applicable tax regulations. The method used in this study is descriptive approach, this type
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Gouttefarde, Lydie. "Article R.2324-21 : avis du président du conseil général." Métiers de la Petite Enfance 19, no. 194 (2013): 37. http://dx.doi.org/10.1016/j.melaen.2012.11.015.

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Shreya, Khandelwal. "Right to Abortion under Article 21 of the Indian Constitution." Multidisciplinary Legal Affairs Journal 1, no. 2 (2024): 32–44. https://doi.org/10.5281/zenodo.11204949.

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The right to abortion has been a controversial and contested issue in India, with conflicting views among the judiciary, lawmakers, and society at large. This research paper aims to critically analyse the right to abortion as a fundamental right under Article 21 of the Indian Constitution, which guarantees the right to life and personal liberty. The paper begins by providing an overview of the legal and policy framework surrounding abortion in India, including the Medical Termination of Pregnancy Act, 1971, and subsequent amendments. It then examines the constitutional validity of the abortion
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Patel, Priteshkumar Nareshbhai, and Dixit Patel. "PIL & the Right to a clean Environment under Article - 21." Royal International Global Journal of Advance and Applied Research 2, no. 2 (2025): 28–31. https://doi.org/10.5281/zenodo.15534530.

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<strong><em>Abstract:</em></strong> <em>The concept of the right to a clean and healthy environment has evolved as a fundamental component of the right to life enshrined in Article 21 of the Indian Constitution. Public Interest Litigation (PIL) has emerged as a powerful judicial tool to enforce this right, enabling citizens and organizations to seek redressal for environmental grievances on behalf of the public. This abstract explores the interplay between Article 21 and PIL in safeguarding environmental rights, with a focus on landmark cases and judicial innovations in India.</em> <em>The stu
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Popova M. N. "43-21." Optics and Spectroscopy 132, no. 1 (2022): 3. http://dx.doi.org/10.21883/eos.2022.01.52980.43-21.

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The article gives a brief overview of works on the study of crystals containing metal ions with an unfilled f- or d-shell, carried out at the Institute of Spectroscopy of the Russian Academy of Sciences by the method of high-resolution Fourier spectroscopy. Among the main areas of research are studies of the hyperfine structure in spectra, isotopic effects, the role of random deformations, spectroscopy of phase transitions, low-dimensional magnets, coupled electron-phonon excitations.
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Bailey, Stephen. "Article 21(3) of the Rome Statute: A Plea for Clarity." International Criminal Law Review 14, no. 3 (2014): 513–50. http://dx.doi.org/10.1163/15718123-01403002.

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Article 21(3) of the Rome Statute provides that the application and interpretation of its applicable law must be consistent with ‘internationally recognized human rights’. Notwithstanding this unambiguous commitment to operate within the parameters of human rights, neither the Rome Statute nor the jurisprudence of the Court provide adequate guidance as to the boundaries of this commitment. ‘Internationally recognized human rights’ remain undefined. ‘Application and interpretation’ has been the subject of competing interpretations. Drawing on the ordinary rules of treaty interpretation, this ar
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Garbarino, Carlo. "The Role of the ‘Other Income’ Article Within the Structure of Tax Treaties." Intertax 45, Issue 12 (2017): 784–800. http://dx.doi.org/10.54648/taxi2017068.

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Article 21 of the OECD Model Tax Convention on Income and on Capital has seldom captured the attention of commentators, perhaps because of its elusive nature and yet Article 21 plays an important role within the system of the tax treaties. Indeed Article 21 has a simple structure as it consists of just an allocation rule (Article 21 § 1) together with a rule on the force of attraction on other income effectively connected to a permanent establishment (Article 21 § 2). Article 21 it also has two essential dimensions that attribute to it a central role in the structure of the Model: the ‘catch-a
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17

Rainsberger, Richard. "Disclosure 21: Parallel worlds." Successful Registrar 24, no. 11 (2024): 3. https://doi.org/10.1002/tsr.31391.

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Several months ago, I was reading my local newspaper and saw an article that caught my attention. It reported that the records of two individuals had been illegally disclosed to at least a dozen employees of an institution. The disclosures were violations of “federal privacy laws.” The article did not mention the specific laws, but of course, FERPA and HIPAA came to mind instantly.
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18

Board, Editorial. "Session 21 / III." Kazan medical journal 20, no. 4 (2021): 443–44. http://dx.doi.org/10.17816/kazmj76565.

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Prof. S. S. Zimnitsky made a report entitled "Results of functional searches in the pathology of gastric cells" (see the article by prof. 3. on this topic in the March book of the "Journal" for the current year).
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19

Lee, Seung Sun. "Is Article 21, Paragraph 4 of the Constitution alive or dead?" Korean Association of International Association of Constitutional Law 28, no. 1 (2022): 117–53. http://dx.doi.org/10.24324/kiacl.2022.28.1.117.

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20

Detweiler, Andrea. "Article 21 of the OECD Model Convention: Past, Present, and Future." Intertax 37, Issue 4 (2009): 235–49. http://dx.doi.org/10.54648/taxi2009024.

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This paper describes the past, present, and future of Article 21 of the Organization for Economic Cooperation and Development (OECD) Model Convention (MC), also known as the ‘Other Income’ Article. Special attention is paid to the underlying principle of this Article and what income is covered. The League of Nations began dealing with double taxation in the early 1920s. In its draft conventions, there was no Other Income Article in its modern structure. However, the correlation of different articles in effect was no different than the modern Article 21(1) OECD MC. The Organization for European
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21

Umemoto, Karen. "2002 Chester Rapkin Award for the Best Article in Volume 21." Journal of Planning Education and Research 22, no. 3 (2003): 308–9. http://dx.doi.org/10.1177/0739456x02250319.

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22

Hafner, Gerhard, and Christina Binder. "The Interpretation of Article 21 (3) ICC Statute 1 Opinion Reviewed." Austrian Review of International and European Law Online 9, no. 1 (2006): 161–90. http://dx.doi.org/10.1163/157365104x00053.

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23

Chusna, Ina Faizatul, Irma Nur Aini, Kinanti Amira Putri, and Marga Cindy Elisa. "LITERATUR REVIEW: URGENSI KETERAMPILAN ABAD 21 PADA PESERTA DIDIK." Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan 4, no. 4 (2024): 1. https://doi.org/10.17977/um065.v4.i4.2024.1.

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In the era of globalization and rapidly developing technology, education must adapt to the needs of the times. This article reviews the application of 21st century skills in a learning context. 21st century skills, such as creativity, problem solving, collaboration, communication, digital literacy, and critical thinking, are becoming a major focus of modern learning. A learning approach that encourages the development of these skills in a holistic and integrated manner is important in creating a generation that is ready to face future challenges. This article discusses learning strategies and
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24

Green Martínez, Sebastián. "Taxation Measures under the Energy Charter Treaty after the Yukos Awards Articles 21(1) and 21(5) Revisited." ICSID Review - Foreign Investment Law Journal 34, no. 1 (2019): 85–106. http://dx.doi.org/10.1093/icsidreview/siz002.

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Abstract As the number of investment arbitrations under the Energy Charter Treaty has soared in recent years, parties and arbitrators have faced arguments concerning its Article 21 on taxation measures, which had seldom been applied before. In 2014, the tribunal ruling on the Yukos trilogy held that even though Article 21 excludes taxation from the scope of the treaty, the carve-out could apply “only to bona fide taxation actions, i.e., actions that are motivated by the purpose of raising general revenue for the State”. Article 21 also provides that in cases regarding expropriation “[t]he Inve
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Bosman, Alexander. "Redefining the Relation Between Articles 6, 7 and 21 of the OECD Model." Intertax 45, Issue 1 (2017): 38–48. http://dx.doi.org/10.54648/taxi2017003.

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The relation between the Articles 6, 7 and 21 of the OECD Model Tax Convention (OECD Model), and in particular the scope of the exception for immovable property in Article 21(2), has been widely debated in academic literature. The approach proposed in this article gives the immovable property exception a proper role, thus defining the relation between the Articles 6, 7 and 21 of the OECD Model in e.g. triangular cases involving immovable property of an enterprise. In the case of immovable property of an enterprise that is situated in the residence state (State R) or in a third state (State T)
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26

Urednistvo, U. "Article retraction notice." Yugoslav Journal of Operations Research 24, no. 3 (2014): 429. http://dx.doi.org/10.2298/yjor141008034u.

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The article ?An interactive algorithm for large scale multiple objective programming problems with fuzzy parameters through TOPSIS approach?, by authors Mahmoud A.ABO-SINNA, Tarek. H.M.ABOU-EL-ENIEN, published in YUJOR, Vol 21, No 2, 2011, was retracted at the request of the editors because the authors infringed professional codes by submitting the above article to YUJOR after their substantialy the same article, with the same title ?An interactive algorithm for large scale multiple objective programming problems with fuzzy parameters through TOPSIS approach?, was accepted for publication and
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27

Anggraini, Dewi. "Comparative Analysis of the Use of Net Base Methods and Gross Up Methods in Article 21 Income Tax Bonds (Article 21 Income Tax) in the form of Employee Salaries." BUDGETING : Journal of Business, Management and Accounting 1, no. 2 (2020): 66–72. http://dx.doi.org/10.31539/budgeting.v1i2.1068.

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This study was conducted at PT Surya Agro Persada (SAP) Lubuklinggau City with the focus of research on Income Tax Article 21 and the research sub-focus was the Net Base method and the Gross Up Method. The formulation of the problem in this study is how the comparison of the use of the Net Base method and the Gross Up Method in calculating Article 21 Income Tax is in the form of employee salaries. The purpose is to analyze the comparison of the use of the Net Base method and the Gross Up Method in the context of Article 21 Income Tax in the form of salaries of employees at PT Surya Agro Persad
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Wauran, Anita Ludia Vivian, Milleano Gilbert Ludowyk Wuwung, and Treesje Amelia Clara Langi. "Tax Management on Income Tax article 21 at PT Cahaya Abadi Lestari." Indonesian Journal of Social Science Research 4, no. 1 (2023): 74–77. http://dx.doi.org/10.11594/ijssr.04.01.08.

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Tax is a source of state revenue for the implementation of government and development activities as well as a stimulus for economic activity. Revenue from the tax sector greatly supports the implementation of development in various sectors as a form of government service to the community. Income tax is a type of tax collected by the government based on law number 36 of 2008. Income tax has great potential for the government in the taxation sector, income tax (PPh) includes general income tax, PPh 21, PPh 22, PPh 23, PPh 24, PPh 25, PPh 26. The purpose of this study is to find out whether the c
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Ambarawati, N. M. S., W. H. Utthavi, and L. M. Wahyuni. "The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 97–103. http://dx.doi.org/10.31940/jasafint.v3i2.2126.

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This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysi
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Takamoto, Shinichi. "1. Freedom from the Curse of Article 21 of the Medical Law." Nihon Naika Gakkai Zasshi 98, no. 9 (2009): 2242–46. http://dx.doi.org/10.2169/naika.98.2242.

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31

Broers, M. "Article. Sexual politics and political ideology under the Savoyard monarch, 1814-21." English Historical Review 114, no. 457 (1999): 607–35. http://dx.doi.org/10.1093/enghis/114.457.607.

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Broers, M. "Article. Sexual politics and political ideology under the Savoyard monarch, 1814-21." English Historical Review 114, no. 457 (1999): 607–35. http://dx.doi.org/10.1093/ehr/114.457.607.

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33

Verhoeven, J. "Article 21 of the Rome Statute and the ambiguities of applicable law." Netherlands Yearbook of International Law 33 (December 2002): 2. http://dx.doi.org/10.1017/s0167676800001288.

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34

Ratta, Donatella Della. "Shooting 2011–21." Film Quarterly 75, no. 2 (2021): 68–75. http://dx.doi.org/10.1525/fq.2021.75.2.68.

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In this article, film scholar Donnatella Della Ratta deconstructs the frames that have characterized, both aesthetically and politically, the social movements that erupted in the Arab region in 2011. On the tenth anniversary of what is commonly known as the “Arab Spring,” she reconsiders the intertwinement of the media and the military, violence and representation, and their blending in the hyperconnected dimension of the social web’s participatory culture. She reflects on the continuity of this dynamic, which was triggered by the astonishing events of ten years ago, and the newly emerging for
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Kristensen, Johanne Stubbe Teglbjærg, and Nete Helene Enggaard. "Dansk nadverpraksis 2020-21." Dansk Teologisk Tidsskrift 85, no. 1 (2022): 5–34. http://dx.doi.org/10.7146/dtt.v85i1.132855.

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In this article, we describe and analyze the discussion of the celebration of the Lords Supper in the Danish Evangelical Lutheran Church during the pandemic 2020-21. We notice that the Lutheran World Federation as well the Swedish and Norwegian bishops expressed or recommended a no to any attempts at a digital celebration of the Lords Supper. We also emphasize that most Danish pastors were spontaneously careful in their practice and hesitated towards the attempt at a digital celebration. Nonetheless, some Danish bishops seemed to assume that this was possible and their assumption became the be
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Editorial, Article. "COPE Flowcharts and infographics – Plagiarism in a published article." Science Editor and Publisher 6, no. 2 (2022): 156. http://dx.doi.org/10.24069/sep-21-14.

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"Article 21." Science Focus Journal, October 9, 2017. http://dx.doi.org/10.36293/sfj.2019.0021.

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38

Tzanakopoulos, Antonios. "Article 21 (Self-Defence) of the Articles on State Responsibility." SSRN Electronic Journal, 2025. https://doi.org/10.2139/ssrn.5229471.

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Makam, Ganesh. "Article 21 &amp; Abortion." SSRN Electronic Journal, 2023. http://dx.doi.org/10.2139/ssrn.4338917.

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"Full Issue Article Volume 21, Issue 1." Fisheries 21, no. 1 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-1.

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"Full Issue Article Volume 21, Issue 10." Fisheries 21, no. 10 (1996): 1–72. http://dx.doi.org/10.1577/1548-8446-21-10.

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"Full Issue Article Volume 21, Issue 11." Fisheries 21, no. 11 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-11.

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"Full Issue Article Volume 21, Issue 12." Fisheries 21, no. 12 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-12.

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"Full Issue Article Volume 21, Issue 2." Fisheries 21, no. 2 (1996): 1–56. http://dx.doi.org/10.1577/1548-8446-21-2.

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"Full Issue Article Volume 21, Issue 3." Fisheries 21, no. 3 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-3.

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"Full Issue Article Volume 21, Issue 4." Fisheries 21, no. 4 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-4.

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"Full Issue Article Volume 21, Issue 5." Fisheries 21, no. 5 (1996): 1–56. http://dx.doi.org/10.1577/1548-8446-21-5.

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"Full Issue Article Volume 21, Issue 6." Fisheries 21, no. 6 (1996): 1–88. http://dx.doi.org/10.1577/1548-8446-21-6.

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"Full Issue Article Volume 21, Issue 7." Fisheries 21, no. 7 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-7.

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"Full Issue Article Volume 21, Issue 8." Fisheries 21, no. 8 (1996): 1–64. http://dx.doi.org/10.1577/1548-8446-21-8.

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