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Relevant bibliographies by topics / Non-resident taxpayer

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Journal articles
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Academic literature on the topic 'Non-resident taxpayer'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

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Journal articles on the topic "Non-resident taxpayer"

1

강남규 and 김성준. "Claim of Reassessment by Non-Resident Taxpayer and Burden of Proof in the Relevant Procedures ―Problems and Suggestions―." Seoul Tax Law Review 20, no. 3 (2014): 163–200. http://dx.doi.org/10.16974/stlr.2014.20.3.005.

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2

Bozhuk, I. I., and Y. I. Anistratenko. "On the issue of taxation under the bill №4184." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 198–204. http://dx.doi.org/10.24144/2307-3322.2021.64.36.

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In today’s conditions, a useful tool for doing business is e-commerce, aimed at developing the economy of Ukraine and meeting the needs of both producers of goods (works, services) and consumers.According to the current national legislation, part of the electronic services provided by international corpora-tions on the Internet is subject to value added tax through the mechanism of delegating the obligation to declare tax liabilities to their customers if they are value added tax payers or are subjects management, even if they are not registered as value added taxpayers. The article is d

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3

Plakhtii, Tetiana, Lidiia Fedoryshyna, and Olena Tomchuk. "SOCIO-ECONOMIC COMPONENT OF PREFERENTIAL TAXATION OF INDIVIDUAL INCOME." Baltic Journal of Economic Studies 5, no. 2 (2019): 171. http://dx.doi.org/10.30525/2256-0742/2019-5-2-171-175.

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The purpose of the article is to study the socio-economic component of the preferential taxation of individuals. It is shown that the Tax Social Benefit is the ability of the taxpayer to reduce the calculated total monthly taxable income in the form of wages. Methodology. The object of taxation is determined according to the status of the payer. So, for a resident – is: the total monthly (annual) taxable income; income from the source of their origin, which are finally taxed when they are charged (payment, provision), and foreign incomes – income (profit) received from sources outside. The obj

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4

Luchena, Gracia. "Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax." Bratislava Law Review 1, no. 1 (2017): 15–28. http://dx.doi.org/10.46282/blr.2017.1.1.66.

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Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of Justice examined the inheritance tax rules of Member States. In eight out of the ten cases it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment. For example, on the 3rd of September 2014, the ECJ entered/made a judgment resolving that the Spanish Inheritance Tax shoul

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Thomas, Colin G., and Catherine A. Hayne. "THE IMPACT OF TAXATION LEGISLATION DEVELOPMENTS ON NON- RESIDENTS INVESTING IN AUSTRALIAN PETROLEUM PROJECTS." APPEA Journal 29, no. 1 (1989): 63. http://dx.doi.org/10.1071/aj88010.

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Australian legislation has recently undergone further developments which affect non- residents investing in Australian petroleum projects. The comments in this paper reflect our understanding of the law at November 1988.These legislative developments have occurred in foreign investment rules and primary tax areas such as the thin capitalisation and debt creation rules for nonresident investors, Australian capital gains tax including the new involuntary roll- over provisions, the Australian dividend imputation system, and secondary taxes such as state royalties and excises and petroleum resourc

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Puji Astuti Rahayu, Sylvia Fettry Elvira M, and Monica Paramita Putri Dewanti. "Analisis Kebijakan dan Implementasi Perpajakan Wajib Pajak Orang Pribadi Pembuat Konten Online di Negara Amerika Serikat, Korea Selatan, Filipina, dan Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 8, no. 01 (2021): 53–65. http://dx.doi.org/10.35838/jrap.2021.008.01.05.

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ABSTRACT The income earned by online content creators (selebgrams, youtubers, and bloggers) is an object of Income Tax. The income of online content creators are potential taxes that are being unearthed by the DJP. This study aims to analyze tax policy for taxpayers of online content creators in the United States, South Korea, Philippines, and Indonesia, analyze potential tax revenues and evaluate the implementation of their tax obligations. This research uses descriptive and qualitative research. Data collection through field studies by conducting interviews, questionnaire, and literatu

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Poznanska, I. V. "TAX INSTRUMENTS FOR ENSURING THE INTERNATIONAL SHIPPING DEVELOPMENT." Economic innovations 19, no. 3(65) (2017): 135–44. http://dx.doi.org/10.31520/ei.2017.19.3(65).135-144.

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The shipping industry occupies an important place in the economy of many countries, plays a significant role in the development of related industries, creates favorable conditions for the functioning of others and is an element of the formation of economic security and the image of the country. Therefore, many countries use tax incentives to stimulate investment, and the economic crisis has encouraged some of them to increase such incentives. But the availability of tax privileges and special modes is constantly changing. Coupled with a decline in government revenues, an increase in the econom

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Lytvynenko, N. O., M. M. Nashkerska, and Y. Y. Fal. "Import Operations with Goods: Features of Taxation and its Accounting Reflection." Business Inform 10, no. 513 (2020): 276–85. http://dx.doi.org/10.32983/2222-4459-2020-10-276-285.

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The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing

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9

TROYANSKAYA, M. A. "CONSOLIDATED TAXATION: FOREIGN PRACTICE." AZIMUTH OF SCIENTIFIC RESEARCH: ECONOMICS AND ADMINISTRATION 10, no. 34 (2021). http://dx.doi.org/10.26140/anie-2021-1001-0088.

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Consolidation involves combining several interconnected organizations into a single taxpayer, however, it is worth noting that consolidation is possible for only certain taxes - most often corporate income tax, value added tax, and less often excise taxes and other taxes. Such a regime is aimed at unifying tax administration and changing the distribution of tax revenues from their activities between territorial entities. Note that each country has its own model of tax consolidation, which differs in one way or another from the models of other countries. Many countries allow groups of companies

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Telizhenko, Lyudmyla, Iryna Lukasevych-Krutnyk, Iryna Storozhuk, Kostiantyn Iskrov, Nataliia Kovalko, and Andrii Arnaut. "Legal Analysis of the Tax Legislation of Ukraine in the Field of Alienation and Management of a Real Estate." Studies of Applied Economics 39, no. 6 (2021). http://dx.doi.org/10.25115/eea.v39i6.5251.

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The primary purpose of this study is to carry out a legal analysis of the tax legislation of Ukraine when concluding transactions for the alienation of real estate. The authors face the task of careful and in-depth consideration of both theoretical and practical issues of legal regulation of taxes and fees in the alienation of real estate, the search for effective mechanisms for their collection, improving the tax burden on the taxpayer. This article presents the main aspects of the taxation of real estate transactions, which are subject to notarization. In particular, the provisions of the le

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Dissertations / Theses on the topic "Non-resident taxpayer"

1

Mičulková, Hana. "Mezinárodní zdanění příjmů daňového rezidenta České republiky s příjmy z Kanady." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319476.

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The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.

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Velesvilla-Velezvía, Hera. "Los ajustes de precios de transferencia en operaciones gratuitas con no domiciliados." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3132.

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El presente trabajo de investigación, expondrá algunos problemas surgidos a raíz de los cambios incorporados en materia de precios de transferencia por los Decretos Legislativos N° 1112 y 1124, así como su reglamentación a través del Decreto Supremo 258-2012-EF.<br>Trabajo de investigación

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FALTÝNOVÁ, Jaroslava. "Problematika zdaňování fyzických osob nerezidentů na území České republiky." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-52208.

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This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons an

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4

Singh, Krishenduth Phagoo. "An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh." Thesis, 2014. http://hdl.handle.net/10394/13433.

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Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced control

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5

Kao, Wen-Hsin, and 高文心. "the Status of Non-Resident Companies as Taxpayers-Focusing on Profit-Seeking Enterprise Income Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/91674652326836834807.

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