Academic literature on the topic 'Taxation, law and legislation, michigan'

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Journal articles on the topic "Taxation, law and legislation, michigan"

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Costa, David, and Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act." Journal of Economic and Financial Sciences 7, no. 2 (2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.

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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be take
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Dmytrenko, S. "Administrative and legal provision of implementing the law enforcement function in the taxation sector: experience of the European Union and perspectives for its adaptation in Ukraine." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 2(46) (December 14, 2020): 52–56. http://dx.doi.org/10.20535/2308-5053.2020.2(46).226712.

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The author of the article has established that the law enforcement function, like all other functions, has its own mechanism of the implementation, which is based on a set of legal, organizational, economic and material elements. The system of such elements must meet the tasks that are set for the country at the present stage of state formation. It has been substantiated that administrative and legal provision of implementing the law enforcement function of the state in the taxation sector is a specific type of legal influence of administrative and legal forms and means, which together constit
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Ortigâo Ramo, Diogo. "Portuguese Legislation: Discriminatory Taxation of Foreign Pension Funds." EC Tax Review 19, Issue 2 (2010): 97–99. http://dx.doi.org/10.54648/ecta2010011.

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Biçer, Ramazan. "The Evaluation of Royalty Payments in Transfer Pricing: An Approach from a Turkish Perspective." Intertax 37, Issue 11 (2009): 654–64. http://dx.doi.org/10.54648/taxi2009065.

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This article considers royalty payments in Turkey from a tax and transfer pricing perspective. The focus is on both domestic and international implementations. The article evaluates taxation regime of royalties in Turkey, and royalty payments are discussed by taking into consideration certain Double Taxation Agreements executed among Turkey and its treaty partners. It is also pointed out in the article how royalty payments to non-resident taxpayers are considered within the context of intangible rights in Turkish tax legislation and Double Taxation Agreements. A considerable part of the articl
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Bratko, Tatiana Dmitrievna. "Economic justification for taxation and tax fairness: a new look at an old problem." Налоги и налогообложение, no. 6 (June 2023): 8–20. http://dx.doi.org/10.7256/2454-065x.2023.6.69607.

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A search for criteria of economically justified and fair taxation has been going on for a long time within studies in philosophy of law, constitutional law and tax law. Often such studies are one-sided and incomplete. The criteria developed by researchers, as well as research-based definition of “economic justification for taxation,” are unsatisfactory and unsuitable for practical use. Without understanding economic justification for taxation, it is impossible to give answers to many practical questions, in particular: is a tax economically justified or not? The purpose of this article is to f
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Atkin, Bill. "Family Violence and the Civil Law/Criminal Law Interplay – Some Reflections." Victoria University of Wellington Law Review 52, no. 4 (2022): 671–88. http://dx.doi.org/10.26686/vuwlr.v52i4.7399.

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Family violence is increasingly recognised as a serious social problem. That awareness has led to much legislation being passed to address the problem. The legislation has evolved from distinct civil and criminal roots to a point where the two closely interact. This article explores the sources and consequences of this interplay of the civil and the criminal in relation to family violence. The piece is dedicated to long-time colleague, Professor John Prebble, even though the topic does not grapple with his area of great expertise, the law of taxation.
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Asllani, Shkumbin. "Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law." European Journal of Multidisciplinary Studies 6, no. 2 (2017): 312. http://dx.doi.org/10.26417/ejms.v6i2.p312-316.

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In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is ques
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Yesimov, S. S. "Interrelationship of tax liability with the principles of tax law." Analytical and Comparative Jurisprudence, no. 1 (March 20, 2024): 380–85. http://dx.doi.org/10.24144/2788-6018.2024.01.67.

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The article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law. The subject of the research is the norms of the Constitution of Ukraine, current tax legislation and other normative acts. During the research, various methods were used, in particular: historical-legal, systematic, comparative-legal, formal-legal, teleological, ge
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Englisch, Joachim. "Dynamic References To International Soft Law Agreements: Flexibility With Limits." EC Tax Review 33, Issue 1 (2024): 2–7. http://dx.doi.org/10.54648/ecta2024001.

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The European Union relies increasingly on non-binding international agreements as a blueprint for its legislation on direct taxation. This implies converting a flexible soft law instrument into hard law that is subsequently difficult to amend due to the unanimity principle. A nascent trend to ensure that such Union legislation nevertheless stays in sync with future developments of the underlying soft law agreement are dynamic references to the latter. However, the scope for this approach is limited by the requirements of sufficient democratic legitimacy and legality of taxation, and respect fo
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Gurinovich, Alexander Georgievich, Marina Afanasyevna Lapina, and Alexey Evgenievich Ivanov. "Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation." SAGE Open 10, no. 4 (2020): 215824402096807. http://dx.doi.org/10.1177/2158244020968077.

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The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studyi
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Dissertations / Theses on the topic "Taxation, law and legislation, michigan"

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Rumble, Tony Law Faculty of Law UNSW. "Synthetic equity and franked debt: capital markets savings cures." Awarded by:University of New South Wales. School of Law, 1998. http://handle.unsw.edu.au/1959.4/17591.

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Micro-economic reform is a primary objective of modern Australian socio-economic policy. The key outcome targetted by this reform is increased efficiency, measured by a range of factors, including cost reduction, increased savings, and a more facilitative environment for business activity. These benefits are sought by the proponents of reform as part of a push to increase national prosperity, but concerns that social equity is undermined by it are expressed by opponents of that reform. The debate between efficiency and equity is raging in current Australian tax policy, a key site for micro-eco
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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin
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Mkhize, Vukani. "A critical analysis of the tax implications for small and micro businesses." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1338.

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The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. T
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Jovanovich, Juan Martʹin. "Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?" Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31165.

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There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and tax laws often share common principles in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body of rules that is appropriate to supplement the related party provisions of the GATT/WTO Valuation Code ("GVC"); and (iv) that such guidelines are generally in accordance with the provisions of th
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Nakayama, Kiyoshi. "Transfer pricing taxation : Canadian perspective and Japanese perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26143.

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For the last decades, transfer pricing has been one of the most important issues for both tax authorities and multinational corporations. On the one hand, tax authorities, despite their counter-measures, have not been able to cope with international tax avoidance or evasion using transfer pricing by multinational corporations owing to the deficiency of tax systems and the inability of tax administrations and this has resulted in a huge revenue loss to the coffers of their countries. On the other hand, while multinational corporations have been using transfer pricing as vehicles to maximize t
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Kruger, Leander. "Comparison of taxation reforms regarding retirement funding between South Africa and the United Kingdom." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18200.

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The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The
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Rahman, Kazi Muinur. "A proposal for the taxation of electronic commerce /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82668.

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The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined wit
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HERNÁNDEZ, GUERRERO Vanesa. "Tax incentives under the initiatives against harmful tax competition, the EC treaty provisions on state aid and the WTO Agreement on subsidies." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/25400.

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Defence date: 17 December 2007<br>Examining Board: Prof. Ernst-Ulrich Petersmann (EUI Supervisor) ; Prof. Adolfo J. Martín Jiménez (Universidad de Cádiz, External Supervisor) ; Prof. Pierre-Marie Dupuy, EUI ; Mr. Richard Lyal, EC Commission<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses
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Hadida, Jonathan. "Prospects for multilateral cooperation in taxation." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101818.

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Globalization has placed a considerable strain on the current international tax structure predicated upon bilateral tax treaties. Multilateral cooperation may allow nation states to overcome many of globalization's effects.<br>The two prospects for multilateral cooperation are the creation of an international tax organization and a multilateral tax treaty to replace the current bilateral tax treaty network. Whereas there is currently no organization responsible for the surveillance of the international tax system, such an organization is within the realm of possibility. The perfect home for su
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Rijntjes, Dick. "Does Hong Kong need tax treaties?" Thesis, Click to view the E-thesis via HKUTO, 1996. http://sunzi.lib.hku.hk/HKUTO/record/B3862784X.

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Books on the topic "Taxation, law and legislation, michigan"

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Phil, Williams. How to form your own Michigan corporation before the inc. dries! P. Gaines Co., 1990.

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Khouri, Nick. An analysis of Senate Joint Resolution K: Property tax reform in Michigan. Senate Fiscal Agency, 1988.

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Donovan, Joseph X. Income taxes: State formulary apportionment methods (Alabama through Michigan). Tax Management, 2000.

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Phil, Williams. How to form your own Michigan corporation before the inc. dries!: A step-by-step guide, with forms. 2nd ed. P. Gaines, 1993.

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Martin, Jeff. Senate bill no. 226: The taxation of retirement income in the wake of Davis v. Michigan : a report to the 53rd Legislature from the Revenue Oversight Committee. Montana Legislative Council, 1992.

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Martin, Jeff. Senate Bill No. 226: The taxation of retirement income in the wake of Davis v. Michigan : a report to the 53rd Legislature from the Revenue Oversight Committee. Montana Legislative Council, 1992.

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J, Rusciano Anthony, and Manion Richard D, eds. Michigan employment law. Lawyers Cooperative Pub., 1992.

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1942-, Shaye Marc K., ed. Michigan environmental law. Lawyers Cooperative Pub., 1992.

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(Firm), Dykema Gossett, ed. Michigan construction law. HLK Global Communications, Inc., 2008.

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Ginster, Thomas A. Law in Michigan schools. Thornapple Pub. Co., 2004.

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Book chapters on the topic "Taxation, law and legislation, michigan"

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Shome, Parthasarathi. "Tax Legislation." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_13.

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Schön, Wolfgang. "Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence." In State Aid Law and Business Taxation. Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_1.

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Villar Ezcurra, Marta, and Jerónimo Maillo González-Orús. "Environmental Governance Through Tax Law in the European Union." In Sustainable Development Goals Series. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-24888-7_14.

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AbstractThe contribution considers critical issues in European environmental governance, focusing on the role of legal principles, fundamentals and competences, and also a review of sectoral legislation in the field of taxation related to EU climate, environment and energy policies. The role of tax harmonisation to favour the ecological transition, the ‘Fit for 55’ legislative package and the reform of the EU’s own resources are some of the topics specifically addressed. For the ambitious strategy of the European green deal to be truly successful, governance must be strengthened, especially in the areas of environment, energy and taxation, because it is necessary to mobilise investments and plan infrastructures and interconnections. The intersection between fiscal and competition policy (above all State Aid Law) can also play a very important role in fostering the right green investments, both from Member States and private actors.
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Hemels, Sigrid. "Social Enterprises and Tax: Living Apart Together?" In The International Handbook of Social Enterprise Law. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_5.

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AbstractThis chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax incentives to further social enterprise models. Some social enterprises may meet the charity definition and thus benefit from tax incentives for charities. The drawback might be that it may require social enterprises to use next best legal forms. The chapter also discusses the relevant tax aspects for funders of social enterprises. Tax rules can especially be detrimental to the funding of high-risk social enterprises. Social enterprises also encounter value-added tax (VAT) issues. The VAT that applies in the EU has been copied (with variations) by many non-EU Member States. For that reason, this chapter focusses on the EU VAT legislation as included in the VAT. Problems emerging from the impossibility to deduct input VAT can best be solved outside the VAT framework.
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"Table of Legislation." In Foundations of Taxation Law 2022, 14th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.047.

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"Answering taxation law exam questions." In Core Tax Legislation and Study Guide 2022, 25th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154277.007.

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Finessi, Anjli. "Netherlands Antilles: Possibilities for E-Commerce Activities." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0031.

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Abstract The ever-expanding use of electronic means to provide financial services, conduct trade, and pursue other commercial endeavors—referred to hereinafter as e-commerce— has led to the introduction of several laws in the Netherlands Antilles in recent years. These laws were aimed at promoting transparency and access to the marketplace, as well as guaranteeing electronic traffic trustworthiness and the removal of obstacles in the existing legislation. This chapter provides an overview of existing legislation relevant to e-commerce activities.
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Skouzos, Theodoros. "Greece: Electronic Transactions and the Boundaries of National Tax Legislation." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0010.

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Abstract Whilst the Internet and other electronic tools facilitate the efficient allocation of global resources, taxing Internet use struggles to retain national character and is an obstacle to the development of e-commerce. E-Commerce increasingly involves the international sharing of tax revenues. According to this argument, failure of the applicable international and local laws to tackle the increased role of e-commerce in global business will result in revenue losses for some countries and revenue increases for others, but also, potentially, to double taxation of the same revenues. The result will vary not only according to the way in which the issue is handled by internationally applicable rules but also more importantly by local laws, to the extent that taxation retains its national character. The increased role of electronic transactions facilitates tax competition between states. On the other hand, the power of a state to impose tax is now challenged by the fact that the traditional rules defining the country to which one is subject to tax, such as the notion of permanent establishment, were not originally designed to accommodate e-businesses.
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Tietje, Christian, and Karoline Kampermann. "Taxation and Investment: Constitutional Law Limitations on Tax Legislation in Context." In International Investment Law and Comparative Public Law. Oxford University Press, 2010. http://dx.doi.org/10.1093/acprof:oso/9780199589104.003.0018.

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MIavioğu, Orhan Yavuz, and Onur Ulusakarya. "Turkey: Development of E-Commerce Legislation and Taxation of Revenues from Online Content in Turkey." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0021.

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Abstract Activities such as production, presentation, sales, insurance, distribution, and payment of goods and services are possible via computer networks with e-commerce. E-commerce presents major physical differences from conventional commerce, and therefore many arguments have been raised regarding the problems of regulating and taxing e-commerce under the old commercial and tax regimes applicable.
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Conference papers on the topic "Taxation, law and legislation, michigan"

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Vostricov, Denis. "Analysis of AIF regulation implementation in the Republic of Moldova and the Republic of Cyprus." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.53.

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Modern financial relationships between investors and beneficiaries evolved, seeking efficient management of financial resources. Alternative Investment Funds (AIFs) gain a greater role in international financial intermediation bringing plenty of benefits for market participants and the market as a whole: flexible investment tool, lesser administrative burden, wide diversity of asset classes, favourable taxation, market diversification and others. Legal regimes are important to promote investments and the employment of AIF as investment tools. The stable operation of AIFs in many EU countries i
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Tomaz, Wellyton Carlos, Sergio Murilo Petri, and Amanda da Silva Camargo. "Single-phase taxation of PIS and COFINS in a food company in the simple national tax regime in Florianópolis/SC." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-009.

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Tax planning is a vital tool for the success of companies, regardless of their tax regime or size. Most companies that adhere to the Simples Nacional do not have the culture of knowing the taxes involved in their operations, often ending up paying taxes unnecessarily twice. In this sense, this work aims to analyze the applicability of the single-phase law of the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS) in a food company that also sells cold drinks, located in the south of Florianópolis Island/SC. This is a descriptive research with a q
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Uplisashvili, Guram. "On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.

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The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the t
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