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9.792  Articles
1 of 980 pages  |  10  records  |  more records»
AbstractThis 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 ... see more

There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the hear... see more

There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the hear... see more

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (d... see more

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (d... see more

Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama sekal... see more

Tax revenue from Corporate Taxpayers to the State is very significant, however, this is directly proportional to the large number of crimes committed by Corporate Taxpayers. This is caused by a legal vacuum in terms of postponement or termination of prose... see more

This study aims to determine and understand the visibility of implementing a reciprocal agreement between Indonesia and Switzerland in the field of Tax Crimes and the steps that the two countries can take to optimize the role of the treaty. The method use... see more

The object of this research is the mechanism of commission operations and their management as a tool to optimize the use of financial resources of an enterprise. The problem is a number of issues related to the identification of a commission transaction, ... see more

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