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Journal articles on the topic 'Indian tax law'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Johnson, Marilyn F., and Mark S. Johnson. "Federal Tax Law Trumps Indian Canon." Cornell Hospitality Quarterly 57, no. 4 (2016): 434–41. http://dx.doi.org/10.1177/1938965516631640.

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Cowan, Mark J. "Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax." ATA Journal of Legal Tax Research 8, no. 1 (2010): 1–17. http://dx.doi.org/10.2308/jltr.2010.8.1.1.

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ABSTRACT: The law regarding state taxation in Indian country is one of the last bastions of legal formalism in tax law jurisprudence. The ability of a state to tax in Indian country turns on the legal incidence of the tax: in general, a tax on the tribe or tribal members is not allowed; a tax on nonmembers doing business with the tribes or tribal members is allowed. In a world where legal formalism governs and there is no overarching mechanism for reconciling the competing interests of state and tribal governments, state/tribal tax disputes can quickly become contentious. A recent battle betwe

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Kashyap, Amit Kumar, and Pranav Singh Rathore. "LAW & ECONOMIES OF ARBITRATION IN GLOBAL TAX POLICY: INDIAN PRACTICE." International Journal of Private Law 1, no. 1 (2020): 1. http://dx.doi.org/10.1504/ijpl.2020.10029807.

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Kashyap, Amit Kumar, and Pranav Singh Rathore. "Law and economies of arbitration in global tax policy: Indian practice." International Journal of Private Law 9, no. 4 (2020): 231. http://dx.doi.org/10.1504/ijpl.2020.114120.

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J, Priyadharshini, and Selladurai M. "Basic concepts and features of good and service tax in india." Journal of Management and Science 8, no. 2 (2018): 205–10. http://dx.doi.org/10.26524/jms.2018.20.

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This paper is an analysis of what the impact of Goods and Services Tax will be on Indian Tax Scenario. Here stated with a brief description of the historical scenario of Indian taxation and its tax structure. Then the need arose for the change in tax structure from traditional to GST model. GST has be detailed discuss in this paper as the background, silent features and the impact of GST in the present tax scenario in India. GST is the only indirect tax that directly affects all sectors and sections of our economy. Ignorance of law is no excuse but is liable to panel provisions, hence why not

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Das, Ramesh Chandra, Chandra Sekhar Mishra, and Prabina Rajib. "Detection of Anomalies in Accounting Data Using Benford’s Law: Evidence from India." Journal of Social Science Studies 4, no. 1 (2016): 123. http://dx.doi.org/10.5296/jsss.v4i1.9873.

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This study uses the financial accounting data to examine if they depart from Benford’s Law. Using large sample of Indian public listed companies, the study conducts an analysis of the “first digit analysis”, “second digit analysis”, and “first two digit analysis “of test variables such as total assets, receivables, fixed assets, property, plant and equipment, inventory, current assets, current liabilities, sales, selling and distribution expenses, cost of goods sold, cash, EBIT, direct tax, indirect tax. The initial results find that most of the variables have significant deviation from Benfor

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Tiwari, A., and G. Shukla. "Emerging Trends in Cross-Border Mergers and Their Tax Implications in India: A Critical Appraisal." BRICS Law Journal 8, no. 1 (2021): 116–34. http://dx.doi.org/10.21684/2412-2343-2021-8-1-116-134.

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The Indian economy has seen steady and sustainable growth over the past decade, even though other countries have been cash-strapped and suffering from stagnation. Most of this development is due to the inflow of foreign direct investment (FDI) into India through cross-border mergers and acquisitions (M&A) and the unparalleled rise in the size and number of cross-border M&A in India with a favourable market climate for such trade. As a business strategy, cross-border M&As in India are rife with many legal complexities and issues. This paper documents the steady growth of cross-borde

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George, Reji, and Y. V. Reddy. "Corporate tax in emerging countries: some aspects of India." International Journal of Law and Management 57, no. 5 (2015): 357–66. http://dx.doi.org/10.1108/ijlma-03-2014-0023.

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Purpose – The purpose of this paper is to find out the corporate tax gaps in India and the possible reasons behind it. Design/methodology/approach – The objectives were achieved by looking at the existing tax system in the country, problems in the area of corporate taxation and the reasons for these problems. The authors also look at how we can address a few of these problems in comparison with other emerging countries. Findings – Emerging countries play an important role in the world economy. India is undeniably rising as an important and vital country, not only among emerging countries but a

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Dhamija, Sanjay, and Ravinder Kumar Arora. "Impact of Dividend Tax Change on the Payout Policy of Indian Companies." Global Business Review 20, no. 5 (2019): 1282–91. http://dx.doi.org/10.1177/0972150919846814.

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The article examines the impact of regulatory changes in the tax on dividends on the payout policy of Indian companies. The tax law was recently amended to levy tax on dividends received by large shareholders. As the promoters group is the largest shareholder, this is expected to have a negative impact on the payout policy of companies. Furthermore, companies with larger promoter holdings have a higher motivation to reduce their payout. The study covers 370 companies present in the BSE 500 Index and compares the dividend payout of the companies before and after the introduction of tax levy. Th

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Singh, Ajit Kumar. "International Tax Disputes and the Ouster of General Limitational Rules in the Dispute Resolution Mechanism in Indian Tax Law." VISION: Journal of Indian Taxation 8, no. 1 (2021): 19–37. http://dx.doi.org/10.17492/jpi.vision.v8i1.812102.

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Jayanti.G and Dr. V.Selvam. "GST - Sway On Small Scale Industries." Restaurant Business 118, no. 10 (2019): 365–72. http://dx.doi.org/10.26643/rb.v118i10.9331.

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India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017. The concept of this reform is for a unified country-wide tax reform system. Enterprises particularly SMEs are caught in a state of instability. Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole. The main basis of income to the government is

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Vij, Shivani, and Varun Mansinghka. "Judicial (non)appointment of arbitrators in India: a case study of ‘inadequate stamping’ as a ground for non-appointment." Arbitration International 35, no. 4 (2019): 505–27. http://dx.doi.org/10.1093/arbint/aiz022.

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Abstract Arbitration is premised on parties’ agreement. At times, however, the parties’ agreement fails to provide for a procedure for appointment of the arbitral tribunal, or the parties fail to fulfil the steps contemplated under such procedure. In such cases, parties are constrained to approach the domestic courts to seek appointment of the arbitral tribunal. This Model Law concept of judicial appointment of arbitrators has been adopted in the Indian arbitration law as well. While the law mandates courts to endeavour to appoint arbitrators as expeditiously as possible, Indian courts often i

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Hedau, Amit. "TAXATION OF FAMILY INCOME UNDER INDIAN TAXATION LAWS A NEW PERSPECTIVE." International Journal of Advanced Research 8, no. 12 (2020): 975–78. http://dx.doi.org/10.21474/ijar01/12244.

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Since the monarchy pattern of ruling the state to the republic era, one aspect is common i.e taxation. The revenue required for funding the public services and maintaining law and order, various types of taxes are imposed on citizens and organisations by the competent authority. In India, the taxation of income is the exclusive power of Central Government and The Income Tax Act 1961 is the governing Act for the taxation matter. The present paper is conceptual in nature. The author wants to propose a new scheme of taxation of family income. As per the authors proposal the combine income of the

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Kumari, Prity, and Jamini Kanta Pattanayak. "Linking earnings management practices and corporate governance system with the firms’ financial performance." Journal of Financial Crime 24, no. 2 (2017): 223–41. http://dx.doi.org/10.1108/jfc-03-2016-0020.

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Purpose In the shadow of global financial crisis, practice of earnings management can be hazardous for the growth and development of an economy, especially for a developing economy like India. This empirical study is performed to analyse the presence of earnings management practices in Indian public and private commercial banking industry. This study also aims at developing a framework for the three-way relationship existing between the variables of corporate governance, earnings management practices and firm performance. Design/methodology/approach Data have been collected for a period of 11

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Das-Gupta, Arindam. "Income Tax Compliance Cost of Corporations in India, 2000–01." Vikalpa: The Journal for Decision Makers 31, no. 4 (2006): 9–30. http://dx.doi.org/10.1177/0256090920060402.

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This is the first study of compliance costs of income taxation of corporations in India. Compliance costs are the costs of meeting obligations under the income tax law and in planning to save taxes. Opportunity costs such as when tax refunds are delayed are also included. Social compliance costs, gross versus net private costs, and mandatory versus voluntary cost can be distinguished. Gross private compliance costs include both legal and illegal expenses (such as bribes paid), employee costs, the cost of tax advice, and also other non-labour expenses. Estimates in this paper are for the year 2

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Cherian, Jacob, Muhammad Umar, Phung Thu, Thao Nguyen-Trang, Muhammad Sial, and Nguyen Khuong. "Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy." Sustainability 11, no. 4 (2019): 1182. http://dx.doi.org/10.3390/su11041182.

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The present study analyzed the impact of corporate social responsibility (CSR) reporting on the financial performance of Indian companies. It used secondary data from 50 manufacturing companies over the period of fiscal years 2011 to 2017. The results suggested that there exists a significant relationship between the performance of Indian companies and their CSR. The CSR not only improves the firm’s social value and reputation but also improves profitability and performance. According to the results, return on assets is significantly determined by corporate governance, customers, products, num

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Tabasum, Heena, and S. Venkatesh. "GST Repercussion on Financial Reporting under IND AS Regime." ComFin Research 9, no. 2 (2021): 9–13. http://dx.doi.org/10.34293/commerce.v9i2.3660.

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Indian economy witnessed the biggest reform ever seen since independence is the GST introduction and application of accounting standards converged with Global standards, namely, IND AS. Both GST and IND ASare scorching topics of the period, as taxing goods or services and accounting can be seen as dependent on each other as they go in tandem with each other. Changes can be witnessed in the field of business, finance, accounting and reporting due to the GST move in India along with changes in tax command. Financial information is the primary source of information to the users to know about the

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Joseph, A. Hilary, and D. Kanakavalli. "A Study on Consumers’ Awareness on Goods and Services Tax." International Journal of Emerging Research in Management and Technology 6, no. 11 (2018): 30. http://dx.doi.org/10.23956/ijermt.v6i11.44.

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The Goods and Services Tax (GST) -- India's biggest tax reform since independence formally launched in Parliament by Prime Minister Narendra Modi and President Pranab Mukherjee came into force after 17 tumultuous years of debate, unifying more than a dozen central and state levies. The new tax regime was ushered at the late night of 30th June and came into force on 1st July 2017. The one national GST unifies the country's USD 2 trillion economy and 1.3 billion people into a common market. As commented by Mr.Modi, GST is not just tax reform but its economic reform. GST is a way forward in the e

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Salamah, Siti Umus. "Relasi Zakat dan Pajak: Studi Kasus Badan Amil Zakat Nasional Kabupaten Malang dan Kantor Pelayanan Pajak Pratama Kepanjen Malang." JURISDICTIE 6, no. 1 (2017): 26. http://dx.doi.org/10.18860/j.v6i1.4087.

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This article aims to describe the differences in Act No. 38 of 1999 and Act No. 23 of 2011 and explain the relation zakat and tax after the enactment of Law No. 23 of 2011 in the district of Malang. Based on the above study it can be concluded that there are some differences between the Act No. 38 of 1999 and Act No. 23 of 2011 as a centralized power management of zakat, which is rigid in Indian conditions amil zakat institutions, as well as criminal penalties for managers who violate the provisions of the law. Zakat Management Act while recognizing the new zakat and tax relations. This was fo

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Campbell, Lyndsay. "Race, Upper Canadian Constitutionalism and “British Justice”." Law and History Review 33, no. 1 (2015): 41–91. http://dx.doi.org/10.1017/s0738248014000558.

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This article explores a puzzle in Canadian legal historiography: the meaning of “British justice” and its relationship to race. Scholars have noted the use of this term in the interwar years of the twentieth century, to object to demonstrations of racial bias in the legal system. The puzzle is why. From the mid-1850s onward, statutes aimed at circumscribing the rights and opportunities of aboriginal people multiplied. British Columbia passed anti-Chinese, anti-Japanese, and anti-Indian legislation. Saskatchewan prohibited Chinese and Japanese employers from hiring white women. At least some of

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Nath, S., and B. C. Purohit. "Expenditure Reassignment and Fiscal Decentralisation: An Empirical Study of State and Local Government in India." Environment and Planning C: Government and Policy 13, no. 3 (1995): 351–60. http://dx.doi.org/10.1068/c130351.

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Reassignment of local functions to state government and fiscal decentralisation seem to be contradictory. Whether these fiscal strategies are compatible policy packages is an empirical question. The crucial issue is as to how local governments respond to reassignment, a response which may be reflected in their willingness to spend on remaining functions. If reassignment stimulates local expenditure such that the extent of decline in fiscal decentralisation (the local share in total state–local expenditure) is less than the amount warranted, the two fiscal strategies can be taken to be compatib

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Neog, Yadawananda, and Achal Kumar Gaur. "Tax structure and economic growth in India: insights from ARDL model." Indian Growth and Development Review 13, no. 3 (2020): 589–605. http://dx.doi.org/10.1108/igdr-05-2019-0048.

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Purpose In the academic debate, the tax–growth relationship is always a controversial one. This paper aims to investigate the relationship between tax structure and economic growth in India for the period 1980-2016. After controlling for total tax revenue share to GDP in the estimation model, the authors examine the long-run and short-run relationship between tax structure and growth in India. Design/methodology/approach Auto-regressive distributed lag (ARDL) model has been used in this study. This bound cointegration model has certain advantages to the traditional cointegration model. This st

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Metcalf, Alida C. "The Entradas of Bahia of the Sixteenth Century." Americas 61, no. 3 (2005): 373–400. http://dx.doi.org/10.1353/tam.2005.0036.

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When Pero Magalhães de Gândavo returned to Portugal from Brazil in the 1570s, he wrote two accounts about life in Brazil, both of which extol the possibilities for poor Portuguese colonists. In one treatise he proclaims that as soon as a colonist arrives, no matter how poor, if he obtains slaves “he then has the means for sustenance; because some fish and hunt, and the others produce for him maintenance and crops; and so little by little the men become rich and live honorably in the land with more ease than in the Kingdom.” In his history, published in 1576, Gândavo adds that many colonists in

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De Orellana Sanchez, Juan Carlos. "De la crítica a la reforma. Pensamiento político, económico, y visión de reino en las denuncias indianas de corrupción (s. XVII)." Historia Y MEMORIA, no. 19 (July 18, 2019): 67–120. http://dx.doi.org/10.19053/20275137.n19.2019.8524.

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A partir del estudio de denuncias extrajudiciales formuladas desde Lima, Puebla, Loja y Potosí contra los excesos de los virreyes, sus criados, y otras autoridades; y de tratados jurídico-políticos, este artículo estudia la redefinición de la idea de corrupción en los reinos de indias, y contribuye al entendimiento del significado y características de la corrupción en el mundo hispánico del siglo XVII. Al hacerlo, revela que los individuos e instituciones de ciudades indianas fueron clave en la expansión y refinamiento del concepto “corrupción” lo que, a su vez, llevó a un cambio en la práctic

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Ford, Michael. "The Fissured Worker: Personal Service Companies and Employment Rights." Industrial Law Journal 49, no. 1 (2019): 35–85. http://dx.doi.org/10.1093/indlaw/dwz022.

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Abstract A personal service company (PSC) is a form of intermediary with separate legal personality used as a vehicle to provide the labour of the individual who controls the PSC. The rapid growth of PSCs in recent years, and their potential to disguise employment status for tax purposes, have been the subject of much policy and legislation. But their detrimental effect on the employment rights, both individual and collective, has almost been ignored. Evidence shows that PSCs continue to increase at a faster rate than employment, are colonising sectors of the labour market characterised by dep

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Goel, Sandeep. "Investment opportunity and anticipatory smoothing in corporate enterprises in India." Journal of Financial Crime 23, no. 3 (2016): 655–70. http://dx.doi.org/10.1108/jfc-09-2015-0048.

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Purpose Income smoothing is exercised by the management for numerous reasons. Growth opportunities available to a firm are a very important reason but an undermined area for income smoothing by the management. This paper aims to review the income smoothing practices in corporate enterprises in India with respect to growth pattern of a firm as measured by investment opportunity set (IOS) defined in Fudenberg and Tirole’s (1995) model. In India, the main corporate ownership model is promoter dominated shareholders model. This makes the study unique highlighting the role of board for income smoot

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Dueñas, Alcira. "The Lima Indian Letrados: Remaking the República de Indios in the Bourbon Andes." Americas 72, no. 1 (2015): 55–75. http://dx.doi.org/10.1017/tam.2014.5.

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In building its early modern empire across the Atlantic, Spain deployed an army of legal bureaucrats who were rooted in the Iberian culture of letters and inherited Roman law. To rule their possessions in the New World, the Habsburgs attempted a wholesale incorporation of indigenous peoples into a Hispanicized legal culture. They redistributed the native population, introduced new forms of communication, and implemented their notions of justice and social order to counter the authority of kurakas (ethnic lords) in the Andes. Over time, the establishment of Spanish legal and political instituti

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M, Naresh, and Enkat agha M. "Study on goods & service tax with present scenario." Journal of Management and Science 7, no. 2 (2017): 301–11. http://dx.doi.org/10.26524/jms.2017.43.

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The President of India approved the Constitution Amendment Bill for Goods andServices Tax (GST) on 8 September 2016, following the bill's passage in the Indianparliament and its ratification by more than 50% of state legislatures. This law will replace allindirect taxes levied on goods and services by the central government and state governmentand implement GST by April 2017. The implementation of GST will have a far-reachingimpact on almost all the aspects of the business operations in India. With more than 140countries now adopting some form of GST, India has long been a stand-out exception.

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Traslosheros, Jorge E. "Introduction: Canon Law and its Practice in Colonial Latin America." Americas 73, no. 1 (2016): 3–11. http://dx.doi.org/10.1017/tam.2016.1.

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The three papers included here, written by Ana de Zaballa, Pilar Latasa, and Gabriela Ramos, constitute a highly professional effort within the study of canon law in colonial Spanish America. These papers allow us to perceive how closely linked pastoral concerns, legal imagination, and judicial practices were during that period. To fully appreciate the importance of these four investigations, we must first briefly lay out the current state of academic studies in canon law in “las Indias Occidentales,” what today is generally called viceregal or colonial Spanish America.

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Prashar, Sanjeev, Lokesh Haridoss, V. Jagadeesh Kumar, and Rashmi Kumar Aggarwal. "Tax me not: Vodafone's plea to India." Emerald Emerging Markets Case Studies 2, no. 8 (2012): 1–10. http://dx.doi.org/10.1108/20450621211298089.

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Subject area Business environment, international business management. Study level/applicability The case is suitable for students of the business environment, and of international business management. Case overview The case revolves around the reaction of the Finance Ministry of India on Vodafone's tax case and its implications on FDI and the foreign investors who are investing in India. The core issue is the political risk(s) faced by Vodafone even after having won the tax case in the Supreme Court, the highest judiciary body in India. The Government of India has amended the law to bring the

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B, CHINTHU I. "Educational Progress in Travancore: Review on the Role of Travancore Royal Family in Higher Education." GIS Business 14, no. 3 (2019): 188–95. http://dx.doi.org/10.26643/gis.v14i3.4668.

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“Education is the basic tool for the development of consciousness and the reconstitution of society” -Mahatma Gandhi. In Kerala formal and higher education started much earlier than rest of the Indian states. Educational initiatives made the state the most literate one and placed it as well ahead in gender and spatial equity. During the initial phase of educational expansion, education got its prominence for its intrinsic worthiness and played the role of enlightenment and empowerment. Kerala has occupied a prominent place on the educational map of the country from its ancient time. Thou

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Devi, Seema. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (2016): 188–95. http://dx.doi.org/10.29121/granthaalayah.v4.i12.2016.2408.

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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (Stat

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Villella, Peter B. "Indian Lords, Hispanic Gentlemen: The Salazars of Colonial Tlaxcala." Americas 69, no. 1 (2012): 1–36. http://dx.doi.org/10.1353/tam.2012.0060.

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In 1773, a Mexico City expert in gold embroidery named don José Mariano Sánchez de Salazar Zitlalpopoca petitioned for a license to operate his own shop and take on apprentices. As handling precious metals was politically and economically sensitive, such professions were by law exclusive, open only to those of proven character, standing, and reputation—qualities understood to be inherited by blood. Thus, to establish his sufficiency for the license don José called forth witnesses to his family's honor, reputation, and good lineage.

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Legwaila, T. "Aantekeninge: Third-party appointments – may the tax collector please comply?" Tydskrif vir die Suid-Afrikaanse Reg 2021, no. 1 (2021): 136–44. http://dx.doi.org/10.47348/tsar/2021/i1a8.

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Ten einde die effektiewe invordering van belasting te bewerkstelling, stel die Wet op Belastingadministrasie 28 van 2011 die kommissaris van die Suid-Afrikaanse inkomstediens in staat om derdepartyaanstellings te maak. So ’n aanstelling bring mee dat ’n persoon geld wat die persoon hou namens die belastingbetaler, skuld of sal hou of sal skuld, moet oorbetaal aan die inkomstediens om die belastingbetaler se uitstaande belastingskuld te delg. In 2015 is die wet gewysig met die insluiting van nuwe vereistes waaraan voldoen moet word alvorens die belastinggaarder so ’n derdepartyaanstelling kan m

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Das, Biswajit. "Media Education as a Development Project: Connecting Emancipatory Interests and Governance in India." Comunicar 16, no. 32 (2009): 51–64. http://dx.doi.org/10.3916/c32-2009-02-004.

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The recent explosion of communication tools and services within last two decades has posed new questions that are beyond the comprehension of existing pedagogy in Indian Comm unication Studies. Indian society has witnessed a widespread proliferation of media technologies to such an extent that they have become ubiquitous in society. Media education, in In dia, however, remains an almost unexplored area of studies. This contribution puts forward the need for Media education far from a non-elitist point of view and proposes this Media education as a new pedagogy although its efficiency has not b

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Davidson, Chandler. "The Historical Context of Voter Photo-ID Laws." PS: Political Science & Politics 42, no. 01 (2009): 93–96. http://dx.doi.org/10.1017/s1049096509090246.

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The issue before the U.S. Supreme Court in theCrawfordcase (Crawford v. Marion County Election Bd. 2008) was whether a law (Indiana Senate Enrolled Act No. 483) passed by the Indiana legislature requiring most voters to show a photo ID in order to cast a ballot violates the First and Fourteenth Amendments. Plaintiffs argued that it works an unfair hardship on many people who do not have the government-issued documents that count as a legitimate ID (Indiana Democratic Party et al., 12–16). They argued that the law, in effect, constitutes a poll tax, inasmuch as there are costs to obtain the rig

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Zwitter, Andrej. "Big Data and International Relations." Ethics & International Affairs 29, no. 4 (2015): 377–89. http://dx.doi.org/10.1017/s0892679415000362.

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From November 26 to 29, 2008, ten heavily armed members of Lashkar-e-Taiba (LeT), a Kashmiri separatist group, attacked several public sites in Mumbai, India, with automatic weapons and grenades, killing 164 people and wounding three hundred. This was one of the first known instances of terrorists employing powerful search algorithms such as Twitter's or the link analysis used in Google's PageRank system, which allowed LeT members to access information from massive data pools in real-time. During the attacks, an LeT operations center based in Pakistan communicated with the terrorists via satte

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Gómez Acevedo, Kathy, and Álvaro Andrés Escobar. "Estructuralismo y desarrollo económico regional: contabilidad social en Cartagena de Indias." Revista Internacional de Cooperación y Desarrollo 3, no. 2 (2016): 22. http://dx.doi.org/10.21500/23825014.2777.

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La Escuela Estructuralista tuvo importantes implicaciones en el ámbito de las política públicas orientadas a promover estrategias de desarrollo económico hasta la década de 1970, con particular presencia en América Latina. Una de sus principales características es el estudio de las estructuras económicas y de las instituciones de la economía. Para tal fin, las Matrices de Contabilidad Social se emplean como metodología esencial previa a la construcción de modelos económicos siguiendo los trabajos desarrollados por Defourny y Thorbecke (1984), Stone (1985), Adelman,Taylor y Vogel (1987), y Roun

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Az'mi, Yanis Ulul. "PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 4, no. 2 (2019): 215–30. http://dx.doi.org/10.34204/jiafe.v4i2.1178.

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The development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in

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CONCONI, PAOLA, and Jan Wouters. "Appellate Body Report, India – Additional and Extra-Additional Duties on Imports from the United States (WT/DS360/AB/R, adopted on 17 November 2008)." World Trade Review 9, no. 1 (2010): 239–63. http://dx.doi.org/10.1017/s1474745609990309.

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AbstractThis paper critically reviews the main findings of the Appellate Body in the case India – Additional and Extra-Additional Duties on Imports from the United States (India–Additional Import Duties). This ruling sheds light on the interplay between two core provisions of the GATT, namely Article II GATT (Schedules of Concessions) and III GATT (National Treatment on Internal Taxation and Regulation). Linked to this demarcation, the question on the allocation of the burden of proof was a central point of contention in this dispute. The ruling also establishes the principle that WTO Members

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Sethuraman, Kothandaraman. "Analyzing the Role of the Goods and Service Tax Network in Helping the State Preserve a Just Social Order." Christ University Law Journal 9, no. 2 (2020): 19–36. http://dx.doi.org/10.12728/culj.17.2.

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The Goods and Services Tax Network (GSTN) manages the Common GST Electronic Portal. The payment of money, inclusive of the Goods and Services Taxes (GSTs), is made to the Reserve Bank of India (RBI) in three different ways – It can first be deposited as revenue in compliance with law; it can also be deposited after collection, following notices of demand; and finally it can be deposited after recovery from defaulters, into the respective Consolidated Funds, which are mutually independent parts of central and state treasuries. GST revenues accounted for in the Consolidated Funds would have to b

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Diethrich, Gregory. "East Indian Music in the West Indies: Tan-Singing, Chutney, and the Making of Indo-Caribbean Culture (review)." Latin American Music Review 23, no. 1 (2002): 137–40. http://dx.doi.org/10.1353/lat.2002.0004.

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Shiyab, Safwan, Jian Chen, Fengxiang X. Han, et al. "Mercury-induced oxidative stress in Indian mustard (Brassica junceaL.)." Environmental Toxicology 24, no. 5 (2009): 462–71. http://dx.doi.org/10.1002/tox.20450.

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Nepram, Damodar. "Does VAT Necessarily Lead to Bigger Government Size? The Experience of States in India." South Asian Journal of Macroeconomics and Public Finance 7, no. 2 (2018): 240–59. http://dx.doi.org/10.1177/2277978718795752.

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Many have held that value-added tax (VAT) generates higher revenue which then leads to bigger government spending. They cited the experience of European countries claiming that both the tax rate and the government size have risen over the years. The present study finds that there are exceptions to it based on the state level data of India. The tax was introduced as a replacement for sales tax about a decade ago but an increase in government size was not observed. Instead, higher revenues generated helped in the reduction of budget deficits when introduced along with a number of austerity measu

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Mahecha, Gloria Andrea, and Paula Mazuera. "Las Leyes de los Reinos de las Indias." Diálogos de saberes, no. 47 (July 29, 2018): 31–49. http://dx.doi.org/10.18041/0124-0021/dialogos.47.2017.1695.

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En el presente artículo se realiza un análisis de las Leyes de los Reinos de las Indias: compendio de normas dictadas por los colonizadores españoles después de la conquista, a manera de carta de navegación religiosa, jurídica, económica y moral para los pobladores de las tierras descubiertas que garantizara el control sobre el nuevo territorio, las riquezas y la cultura. Sin embargo, a menudo se constituían en fuente de error, pues los contextos en los que debían implantarse resultaban ajenos a los propios, desconociendo la vida de los indígenas, sus tradiciones, relaciones sociales y la apro

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Beascoechea, Ana de Zaballa. "Promises and Deceits” Marriage among Indians in New Spain in the Seventeenth and Eighteenth Centuries." Americas 73, no. 1 (2016): 59–82. http://dx.doi.org/10.1017/tam.2016.4.

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Even a brief look into the historiography on Indian marriage in New Spain will reveal how infrequently scholars have devoted themselves to this topic. On the one hand, there are texts written from the perspective of canon law, such as those by Federico Aznar Gil, Paulino Castañeda, Daisy Rípodas Ardanaz, and Guillermo Floris Margadant, but these authors address canonical development in Spain as well as Spanish America and use mainly references from councils and synods, especially pastoral sources. On the other hand, there are anthropological studies, such as those of David Robichaux, Danièle D

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Utec, Universidad Tecnológica de El Salvador. "¿Cómo pondera el beneficio-costo de un TLC con USA?" Entorno, no. 31 (August 1, 2004): 22–23. http://dx.doi.org/10.5377/entorno.v0i31.7410.

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Los tratados de libre comercio son las reglas del juego que indican como se regulará el comercio, que, por cierto, no son tan libres, porque son regulaciones que traen perdedores y ganadores.El interés de un país debe ser el que haya más ganadores que perdedores. Los problemas de las ventajas y desventajas del tratado tienen que ver con la calidad de ese tratado.Hasta ahora, hemos podido analizar que en el sector agropecuario se tendrán importantes sectores perdedores, sobre todo, en el rubro agroalimentario, que son básicamente los sectores campesinos.Posiblemente los productores de queso par

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Khmelnik, Solomon I. "Mas sobre el refinamiento experimental de las ecuaciones de gravedad de Maxwell." Entornos 31, no. 2 (2018): 103–8. http://dx.doi.org/10.25054/01247905.2274.

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Este artículo es una versión revisada y modificada de un artículo anterior [16], teniendo en cuenta un nuevo artículo de Samokhvalov y otros artículos [17-19]. Por lo tanto, consideramos las ecuaciones de gravitación de Maxwell y los experimentos de Samokhvalov. Se observa que los efectos observados son tan signicativos que para explicarlos dentro de las ecuaciones gravitacionales tipo Maxwell especificadas debe ser complementadas por un coeficiente empírico, que se puede llamar la constante gravitacional del medio. Se muestra además que con tal adición, los resultados de los experimentos está

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Gasco Txabarri, Javier. "El empleo de estrategias en el aprendizaje de las matemáticas en Enseñanza Secundaria Obligatoria." Revista de Investigación Educativa 34, no. 2 (2016): 487. http://dx.doi.org/10.6018/rie.34.2.222901.

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El empleo de estrategias en el aprendizaje de las Matemáticas tiene repercusión en el razonamiento y en la resolución de problemas, entre otros aspectos. El objetivo de este estudio es detectar diferencias que se puedan producir en el empleo de dichas estrategias en función del curso académico. Para ello se han recogido datos de 565 estudiantes de 2.º, 3.º y 4.º curso de Educación Secundaria Obligatoria (ESO). La herramienta empleada para tal fin ha sido una adaptación del Motivated Strategies for Learning Questionnaire (MSLQ). Los resultados obtenidos indican un aumento del empleo de la mayor

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Carrera De La Red, Micaela. "Análisis del discurso y sociopragmática histórica en un debate legal en la Cartagena de Indias del siglo XVIII. Intensificación y atenuación como recursos argumentales." Pragmática Sociocultural / Sociocultural Pragmatics 1, no. 1 (2013): 11–45. http://dx.doi.org/10.1515/soprag-2012-0008.

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Resumen Este trabajo consiste en un análisis histórico de textos que proceden de un expediente archivístico de Cartagena de Indias entre 1715 y 1717. Los autos son textos administrativos que poseen diversas funciones en las relaciones institucionales entre metrópoli y colonias, tal como la de “emitir opinión”. En la tipología textual indiana, esta función se denomina consulta o parecer, y se caracteriza por el uso de un predicado de tipo doxástico. Para el análisis hemos adoptado las perspectivas teóricas del análisis histórico del discurso y de la sociopragmática histórica. El estudio se comp

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