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Journal articles on the topic 'Taxation, law and legislation, pennsylvania'

Author: Grafiati

Published: 12 December 2022

Last updated: 31 July 2025

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1

Prokopchak, Marc. "Renewing Respect for Record Notice." Texas A&M Journal of Property Law 2, no. 3 (2015): 533–62. http://dx.doi.org/10.37419/jpl.v2.i3.7.

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To understand the title wash concept, one must first understand the underlying laws that brought it into existence. Accordingly, this Article will begin by providing a brief overview of Pennsylvania’s historical treatment of land for taxation purposes, as well as several important early 1800s state legislative acts, before discussing how these two subjects work together to “wash” a title. This discussion will also include the subsequent changes to the laws that effectively abrogated the title wash for more recent titles with less extensive chains of ownership. Next, this Article will examine t

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2

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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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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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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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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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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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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Grigorieva, Irina V., Sayd-Umar S. A. Vozkaev, and Lomali Kudusov. "ANALYSIS OF INDIVIDUAL TAX IDENTITY AND ITS IMPACT ON TAX LAW AND BEHAVIOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/9, no. 147 (2024): 126–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.09.015.

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Public recognition of taxes is a prerequisite for compliance with tax legislation and the smooth functioning of the tax system. The social identity of taxation is based on the social identity of individuals in relation to taxation, and the formation of groups through exchange and dissemination leads to the formation of recognition of taxation by the whole society. Thus, the social identity of individual taxation has a decisive influence on tax behavior and the functioning of the tax system. The social identity of individual taxation is divided as the main dimension and the social identity of i

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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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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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Yoran, Aharon. "Forty Years of Tax Law in Israel." Israel Law Review 24, no. 3-4 (1990): 738–85. http://dx.doi.org/10.1017/s0021223700010190.

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In order to determine what major developments have taken place in tax law in Israel over the last 40 years, it is first necessary to formulate criteria with which to estimate the importance or centrality of changes in tax legislation. The emphasis here is on legal developments (in legislation and case law) rather than on changes in the tax system and tax policy. In the field of taxation, legal, economic and social questions are, however, interlinked; and it is moreover, a legal tool — legislation — that determines the tax system and its composition of various tax bases.

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SERGEEV, S. V. "TAXATION OF DIVIDENDS PAID TO FOREIGN ORGANIZATIONS." Actual Problems of Russian Law, no. 5 (June 18, 2019): 78–85. http://dx.doi.org/10.17803/1994-1471.2019.102.5.078-085.

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The article deals with topical issues arising in law enforcement practice in connection with payment of dividends by Russian organizations to their foreign participants. At the beginning of the article, the author, relying on the current legislation, elucidates the concept of dividends in civil law and fiscal law contexts, on the basis of which he concludes that these concepts do not coincide completely. This discrepancy is caused by the fact that the concept of dividends in the contexts of civil and fiscal law includes, in addition to the distribution of profits, other payments to foreign org

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Kobylnik, Dmytro, and Anton Burchak. "Cryptocurrency as an object of tax law: practice of political application and legal regulation." Law and innovations, no. 2 (30) (June 2, 2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.

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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency a

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Bezborodov, Sergey, and Richard Bregonje. "The Battle against Tax Havens Rages on in Kazakhstan . . . Tax Treaty Partners Being Victimized." Intertax 38, Issue 2 (2010): 118–27. http://dx.doi.org/10.54648/taxi2010012.

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This article analyses Controlled Foreign Company (CFC) rules in Kazakhstan which are becoming a topic of growing concern among Kazakh tax practitioners, businessmen and enterprises with international structures since as of 2009 the CFC legislation became applicable to Kazakh resident individuals and went as far as blacklisting several Kazakhstan treaty partners. The authors review the evolution of the CFC legislation over the last fifteen years and highlight key elements of the current rule (including situations of multiple taxation and non-taxation) as well as interaction of domestic CFC prov

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Ponomareva, Karina. "INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION." Law Enforcement Review 1, no. 4 (2018): 66–74. http://dx.doi.org/10.24147/2542-1514.2017.1(4).66-74.

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Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by

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18

Silalahi, Heriantonius. "Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia." Ilomata International Journal of Tax and Accounting 4, no. 3 (2023): 561–83. http://dx.doi.org/10.52728/ijtc.v4i3.778.

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The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The research method used is a normative juridical approach by examining legislation related to tax crimes, including tax laws, government regulations, and relevant policies. Additionally, an analysis of the legal practices and enforcement of tax crimes in Indonesia is conducted. The research findings indicate that the legislation in the field of t

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19

Colditz, Jason B., Megan C. Tulikangas, Jaime E. Sidani, et al. "Vape Shop Proliferation and Noncompliance in Pennsylvania: A Pre- and Post-tax Analysis." Tobacco Use Insights 14 (January 2021): 1179173X2092738. http://dx.doi.org/10.1177/1179173x20927389.

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Background: The growing use of electronic nicotine delivery systems (ENDS) among adolescents is a public health concern. Taxation of these products is a viable approach to reduce ENDS use, particularly among adolescents. Opponents of taxation posit that it puts specialty retailers (ie, vape shops) out of business, thereby reducing availability of ENDS for adult smokers seeking harm reduction. Pennsylvania enacted substantial ENDS taxes in October 2016. This study sought to examine (1) the prevalence of Pennsylvania vape shops before and after ENDS taxes were enacted and (2) ENDS retail licensi

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20

Merkx, Madeleine. "VAT on Private Use of Company Cars in Cross-Border Situations: Double or Non-taxation?" EC Tax Review 24, Issue 2 (2015): 96–104. http://dx.doi.org/10.54648/ecta2015010.

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Because the Netherlands and Germany approach the taxation of private use of company cars for VAT differently this may result in double or non-taxation. Double taxation in case the employer is a Dutch entrepreneur and the employee lives in Germany. Nontaxation if the employer is a German entrepreneur and the employee lives in the Netherlands. In this article the author seeks the answer to the question which country applies the correct approach. Her conclusion is that the legislation in both countries needs adjustment.

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Gurinenko, Anastasia E., Nikolay R. Izralovsky, and Aleksandr E. Kulpin. "Challenging Issues of Self-Taxation of Citizens in Materials of the Law Enforcement Practice." Municipal property: economics, law, management 2 (May 30, 2024): 19–23. http://dx.doi.org/10.18572/2500-0349-2024-2-19-23.

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This article presents the results of monitoring law enforcement on the issue of self-taxation of citizens. In the course of the study, the authors established the lack of uniformity of judicial practice at all stages of establishing and fulfilling the obligation to pay self-taxation funds. The authors point to the need to amend the legislation.

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Panayi, Christiana HJI. "Brexit and Corporate Taxation: New Perspectives." EC Tax Review 31, Issue 1 (2022): 50–61. http://dx.doi.org/10.54648/ecta2022005.

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This article examines some of the salient legal features of the new post-Brexit relationship between the UK and the EU with the focus on corporate taxation. It reviews the status of EU corporate tax legislation in UK law at the time of writing, as well as the soft law obligations that have been agreed. The author questions whether the overall set up has the potential to generate more tax competition between the EU and the UK, rather than less, and whether the EU’s impending implementation of the OECD/G20’s Pillar Two will exacerbate this. Brexit, corporate taxation, retained EU law, soft law,

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Buursma, Jogchum, and Xavier Auerbach. "The Netherlands: New Legislation Regarding the Taxation of Trusts." Intertax 38, Issue 8/9 (2010): 465–71. http://dx.doi.org/10.54648/taxi2010049.

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With effect from 1 January 2010, the Dutch Inheritance and Gift Tax Act 1956 (IGTA) has been revised. The Netherlands Ministry of Finance identified the taxation of existing trust schemes and schemes that make use of irrevocable discretionary trusts allowing the avoidance of income tax and/or inheritance or gift tax in particular, as one of the most important objectives of the revision of the IGTA. The basic idea of the new legislation is that irrevocable and discretionary trust schemes are ignored for tax purposes (both for personal income tax and for IGTA purposes) and their income and asset

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Matukovics, Gábor. "Payment of Dividends and Taxation thereof in Hungarian Legislation." Intertax 29, Issue 11 (2001): 366–71. http://dx.doi.org/10.54648/384264.

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Moiseenko, M. A., and O. V. Korotkova. "Factors Influencing the Formation of the Modern Criminal Law Policy of the Russian Federation in the Field of Taxation." Journal of Law and Administration 20, no. 2 (2024): 59–66. http://dx.doi.org/10.24833/2073-8420-2024-2-71-59-66.

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Introduction. The article attempts to determine the factors that influenced the decriminalization of modern criminal law policy in taxation and its degree of influence on the state of tax discipline and tax security in general. The article analyzes the impact of changes in criminal legislation, the need for which was indicated in the Messages of the President of the Russian Federation to the Federal Assembly in 2023 and 2024 on the financial security of the state in two aspects: 1) the hierarchical relationship between criminal policy and criminal policy in taxation; 2) the relationship betwee

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Keith, Kenneth J. "The Constitution, Taxation and "Avoiding Prolixity and Tautology"." Victoria University of Wellington Law Review 52, no. 4 (2022): 863–74. http://dx.doi.org/10.26686/vuwlr.v52i4.7421.

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27

Нікітін, В. В. "BILATERAL AGREEMENT AS A METHOD OF ELIMINATING DOUBLE TAXATION." Juridical science, no. 1(103) (February 19, 2020): 457–64. http://dx.doi.org/10.32844/2222-5374-2020-103-1.55.

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The article provides a description of individual international treaties that establish the legal basis for the elimination of double taxation. It was found that in countries that adhere to the monistic and dualistic concepts, the status of double taxation agreements is not the same, the rules of such agreements, subject to compliance procedures are applied along with national legislation in the field of taxation and even in the regulation of taxation. legal relations with a foreign element have priority over the rules of national law.

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Glazunova, I. V., and К. I. Chernikova. "Accredited investor: legal status and problems of taxation." Law Enforcement Review 5, no. 3 (2021): 167–77. http://dx.doi.org/10.52468/2542-1514.2021.5(3).167-177.

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The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as certain aspects of taxation of accredited investors. The experience of legal regulation of income from investment activities, used in foreign legislation, is also analyzed in the context of the topic.The purpose of the article is to confirm the need to revise the requirements for accredited investors, to clarify the legislative provisions of the p

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Kok, Reinout. "Compatibility of Exit Taxes and Community Law." EC Tax Review 20, Issue 2 (2011): 62–74. http://dx.doi.org/10.54648/ecta2011007.

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In 2010, the pressure on exit taxes in the field of corporate income taxation has increased. In this article, it will be investigated which kind of exit taxes exist in the field of corporate income tax. The Dutch corporate income tax will be used as an example. First, the author analyses the exit taxes from a domestic legislation and a tax treaty point of view. Dutch legislation provides for an immediate taxation over the hidden reserves of the assets/liabilities of a company that migrates and, as a result, is no longer effectively taxable in the Netherlands. Subsequently, it is being investig

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Popovic, Dejan, and Svetislav V. Kostic. "The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries." Intertax 41, Issue 11 (2013): 558–70. http://dx.doi.org/10.54648/taxi2013053.

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Bearing in mind the very limited scope of the acquis which is supposed to be implemented within the Stabilization and Association Agreement framework, the second part of this article is dedicated to analysing the impact of the accession negotiations on direct taxation in the Southeast European countries. Although the closing of the tax chapter during the accession negotiations with a particular acceding country should imply the required full alignment of its direct tax legislation with the acquis, the reality in numerous cases in the previous enlargement processes is far from the expected. In

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Sendetska, Olga. "ECJ Case Law on Corporate Exit Taxation: From National Grid Indus to DMC: What Is the Current State of Law?" EC Tax Review 23, Issue 4 (2014): 230–37. http://dx.doi.org/10.54648/ecta2014021.

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With a series of cases already decided by the Court of Justice of the European Union on the corporate exit taxation and many opinions written in the literature on different aspects of this line of case law, this article aims to address the development of the reasoning of the Court of Justice and systematize the current state of law on corporate exit taxation taking into account the most recent judgment in DMC and determine how the Member States should design their national legislation to bring it in line with the case law of the Court.

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Titorenko, Semen Konstantinovich. "Legal regulation of taxation of income of individuals on transactions with digital financial assets." Юридические исследования, no. 4 (April 2023): 0. http://dx.doi.org/10.25136/2409-7136.2023.4.40507.

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The author discusses the features of the legal regulation of taxation of transactions of individuals with digital financial assets of the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital financial assets in the Russian Federation, when comparing the concept of digital financial assets and tokens. Public relations arising in connection with the turnover of digital financial assets are regulated by the CFA Law, while neither legislation nor law enforcement practice has determined whether the provisions of the CFA Law apply t

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Titorenko, Semen Konstantinovich. "Legal regulation of income taxation of individuals on transactions with digital rights (cryptocurrencies)." Налоги и налогообложение, no. 2 (February 2023): 33–44. http://dx.doi.org/10.7256/2454-065x.2023.2.40517.

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The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of

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Drljača, Zorica, and Ljiljana Orešković. "Requirements of the Principle of Legality in the Field of Taxation // Zahtjevi principa zakonitosti u oblasti poreza." Годишњак факултета правних наука - АПЕИРОН 7, no. 7 (2017): 205. http://dx.doi.org/10.7251/gfp1707205d.

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The principle of legality of taxation is among the greatest rule of law, which not only provides protection against the arbitrariness of the authorities, but also, in a political sense, ensures the legal certainty of citizens, their rights and freedoms. The legal meaning of the principle of legality of taxation manifests in the establishment of taxes and the determination of the important tax components, tax rate interpretations, determination of taxes and the prohibition of the retroactive effects of tax laws. The very complexity of tax matters requires that certain questions regarding the en

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Ferniss, Jane. "Article: Taxation of Bitcoins and Similar Cryptoassets in Scandinavia with Special Focus on Danish Law." Intertax 51, Issue 1 (2023): 63–83. http://dx.doi.org/10.54648/taxi2023007.

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The taxation of bitcoins and similar cryptoassets is of immense economic importance to the individual taxpayer and to society as a whole. In recent years, they have effectuated a number of tax law issues in Denmark. In Norway, Sweden, and Denmark, the taxation of bitcoins and similar cryptoassets is based on the general rules of tax law. This article contains a comparative analysis of the three Scandinavian countries’ tax treatment of gains and losses on them. The analysis shows that the Norwegian and Swedish rules that have been significantly changed and modernized do not at all present the s

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Shovheniuk, Sofiia. "ПОРІВНЯЛЬНО-ПРАВОВИЙ АНАЛІЗ ОПОДАТКУВАННЯ В ЕСТОНІЇ, НІДЕРЛАНДАХ ТА УКРАЇНІ НА ПРИКЛАДІ ОКРЕМИХ ПОДАТКІВ". Visnyk of the Lviv University. Series Law, № 78 (20 червня 2024): 203–14. http://dx.doi.org/10.30970/vla.2024.78.203.

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The article deals with the comparative legal analysis of taxation in Ukraine, Estonia and the Netherlands on the example of corporate income tax, value added tax as well as land tax (a type of real estate tax). The author examines current trends in the administration of these taxes in the context of comparison of each of the countries; foreign experience of gradual formation of existing tax systems is considered. The author emphasises that Ukraine's current tax system needs to close all gaps and imperfections by implementing European experience. After all, the development of integrated EU law

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Dumiter, Florin Cornel, and Ștefania Amalia Jimon. "Practical Issues Regarding International Underppinnings of Tax Legislation Under the Auspices of Law No. 296/2020." Journal of Legal Studies 27, no. 41 (2021): 1–16. http://dx.doi.org/10.2478/jles-2021-0001.

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Abstract In this article, it will be analyzed, from the perspective of doctrine and jurisprudence, the implications of some international aspects of tax legislation, under the auspices of the latest changes in the field of taxation made by Romania. For this purpose, it will be analyzed the implications of the new fiscal provisions regarding the international aspects from the perspective of Law no. 296/2020. In this sense, it will be focused upon certain issues such as international double taxation, transfer prices, affiliated businesses and corporate tax. Also, the case presented in the jurisp

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Soom, Annika. "Double Taxation Resulting from the ATAD: Is There Relief?" Intertax 48, Issue 3 (2020): 273–85. http://dx.doi.org/10.54648/taxi2020024.

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Pursuant to the preamble of the Anti-Tax Avoidance Directive (ATAD), its primary purpose is to combat abusive practices in the EU and ensure that tax is paid where profits are generated without undermining the functioning of the internal market through double taxation (ATAD, recitals 1 and 5). Regardless of the aim of avoiding the creation of a double tax burden on taxpayers, the ATAD does not obligate Member States to effectively eliminate the aforesaid burden. It is, therefore, a taxpayer’s responsibility to identify the correct source of law for providing relief from double taxation. This a

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Rudyk, Nataliia V. "Small and Medium-Sized Business: Adaptation and Public-Private Partnership in the Conditions of Global Crises." Business Inform 12, no. 539 (2022): 242–49. http://dx.doi.org/10.32983/2222-4459-2022-12-242-249.

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The aim of the study is to form an optimal algorithm of actions for the use of the instrument of public-private partnership in conditions of martial law and emergency. The formed algorithm will provide an opportunity to independently and promptly determine the application of a preferential taxation rate to entrepreneurial entities of small and medium-sized business (hereinafter referred to as the EE SMB). The importance of public-private partnership for EE SMB in a state of emergency through the application of a preferential taxation rate has been determined. The practices of applying a prefer

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Puhachenko, Olha, and Tatiana Fomina. "ADAPTATION OF UKRAINIAN LEGISLATION IN THE PART OF TAXATION, ACCOUNTING AND AUDITING TO THE REQUIREMENTS OF THE EUROPEAN UNION." SWorld-Ger Conference proceedings, gec29-01 (October 30, 2023): 43–47. http://dx.doi.org/10.30890/2709-1783.2023-29-01-004.

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This study explores the intricacies of the adaptation of Ukrainian legislation concerning taxation, accounting, and auditing to comply with the requirements of the European Union. The analysis encompasses provisions outlined in the "Law of Ukraine on the

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Folloni, André, and Renata Brindaroli Zelinski. "ENVIRONMENTALLY ORIENTED TAX LAW AND THE BRAZILIAN TAX SPECIES." Veredas do Direito: Direito Ambiental e Desenvolvimento Sustentável 13, no. 25 (2016): 93–109. http://dx.doi.org/10.18623/rvd.v13i25.571.

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The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection – taxation on fiscal and non-fiscal purposes –, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an environmental orientation, and, on the other hand, to expose doctrinal divergences and convergences concerning the modalities of environmental taxation regarding its use in the different kinds of Brazi

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Kostić, Svetislav, and Jelena Jerinić. "The effects of modern technology on legal certainty in tax law: The new frontier." Pravni zapisi 14, no. 2 (2023): 358–83. http://dx.doi.org/10.5937/pravzap0-47289.

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The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them. The article explores some aspects of legitimacy of Serbian tax legislation, namely the consequences of the misalignment of tax law provisions with taxpayers behavior, using the example of unregistered freelancer taxation. The authors address fundamental legal certainty issues arising from the clash between changes brought on by innovation and imposition of static tax legislatio

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Hrytsai, Serhii. "TAXATION OF PROFITS FROM OPERATIONS WITH “VIRTUAL ASSETS” – LEGAL ANALYSIS OF THE DRAFT LAW ON CHANGES IN THE TAX CODE OF UKRAINE." Scientific Journal of Polonia University 56, no. 1 (2023): 335–44. http://dx.doi.org/10.23856/5647.

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The article provides a legal analysis of the Draft Law No. 7150 dated 13.03.2022 on Amendments to the Tax Code of Ukraine related to the adoption of the Law of Ukraine “On Virtual Assets” No. 2074-IX dated 17.02.2022. It is aimed at developing mechanisms for taxation of profits from transactions with “virtual assets”, which are more commonly known as cryptocurrencies. From the point of view of tax legislation regulation of these phenomena, a public law entity is certainly tempted to introduce a new payment and/or a special tax regime into the tax legislation. This, of course, would be quite be

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Toriya, Rita A., and Inessa V. Bit-Shabo. "Controlled Transactions and Related Persons: Issues of the Law Enforcement Practice." Business security 2 (May 23, 2024): 21–26. http://dx.doi.org/10.18572/2072-3644-2024-2-21-26.

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The article examines the positions of the highest courts and district arbitration courts, as well as the decisions of the first instance on taxation issues, which will allow taxpayers to avoid a double understanding of the norms of tax legislation, compliance with which will allow the formation of a legal tax culture.

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Jannah, Miftahul. "Analisis Yuridis Penerapan Konsep Asas Lex Specialis Sytematis Dalam Tindak Pidana Perpajakan." Journal of Contemporary Law Studies 2, no. 2 (2024): 141–58. http://dx.doi.org/10.47134/lawstudies.v2i2.2291.

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The sustainability of a country's development heavily relies on its revenue streams, with taxation being a crucial pillar in generating state income. However, corruption within the taxation sector poses a significant threat, leading to substantial losses in state revenue and hindering efforts to enhance societal welfare. This research endeavors to address this challenge by examining the application of criminal law in combating corruption within the taxation sector. Furthermore, the research identifies the role of the Lex Specialis Systematis in delineating taxation crimes from broader financia

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du Preez, Hanneke. "Constructing the Fundamental Principles of Taxation through Triangulation." ATA Journal of Legal Tax Research 16, no. 2 (2018): 25–45. http://dx.doi.org/10.2308/jltr-52190.

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ABSTRACT Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded in his observations and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles scientifically, th

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Zapolsky, S. V. "TAXATION AS A LEGAL CATEGORY." Ex jure, no. 1 (2020): 14–23. http://dx.doi.org/10.17072/2619-0648-2020-1-14-23.

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Abstract: the article is devoted to the relationship between the concepts of tax and taxation - a theoretical problem, the solution of which predetermines one or another direction in the development of the science of tax law and the corresponding legislation. It is proved that the tax is a legal composition that does not cause any economic or other result without finding it by a number of factual circumstances, which allow to activate the tax administration mechanism. In this case, there arises a special interaction between the taxpayer and the tax authority - tax liabilities requiring the act

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Murray, J. H. "TAXATION OF FINANCIAL ARRANGEMENTS —FURTHER DEVELOPMENTS." APPEA Journal 47, no. 1 (2007): 443. http://dx.doi.org/10.1071/aj06035.

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On 3 January 2007 the Minister for Revenue and Assistant Treasurer Peter Dutton released revised exposure draft legislation and explanatory material in relation to the taxation of financial arrangements that would ‘reduce uncertainties and distortions’. Further Mr Dutton said that:‘The reforms will lead to lower costs for financial activities conducted by business and result in improved competitiveness and great efficiency in the general operation of Australia’s financial markets.’This release followed a previous exposure draft released for consultation purposes during December 2005. Many chan

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Yalbulganov, A. A. "«Green» function of tax law." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 18, 2023): 116–29. http://dx.doi.org/10.17803/2311-5998.2023.107.7.116-129.

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The article discusses the ecological functions of tax law and the “green” possibilities of legal regulation. Particular attention is paid to the problems of state policy in the field of environmental development of the Russian Federation and the issues of “greening” of Russian legislation on taxes and fees. The author notes that the greening of legislation is a long-established trend in the development of the Russian legal system. Its main directions are the active use of various tax instruments, including incentive tax benefits. The article shows that tax benefits are the basic tools for gree

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Trklja, Radmila, Milan Trklja, and Boban Dašić. "Digital assets: Creation and accounting records." Ekonomski signali 16, no. 2 (2021): 115–26. http://dx.doi.org/10.5937/ekonsig2102115t.

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The Law on Digital Assets (here in after' the Law) entered into force at the end of 2020, but due to a six-month postponement its implementation started on 31.06.2021. In the meantime, the National Bank of Serbia and the Securities Commission (as the two main regulatory authorities established by the Law) have adopted 19 secondary legislation acts in the form of decisions and bylaws. With reference to that, the Ministry of Finance adopted amendments to the Law on Corporate Income Tax and Law on Individual Income Tax regarding taxation of digital assets transactions. In addition to regulation o

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