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34.534  Articles
1 of 3.454 pages  |  10  records  |  more records»
Objective: This article aims to cover the idea of international taxation in the 21st century and how its applicability resulted in an era of international tax planning by Multinational Companies (MS). It also addresses how multinational companies that mak... see more

In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for ... see more

By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access... see more

A review and analysis of the growing involvement of Canadian banks in international lending. The type of activities engaged in and the causes of this growth in business are studied, in addition to their general welfare effects. It is concluded that both d... see more

Treasury is the backbone of any progressive government system and tax is vital source of its funds. In majority of countries tax is the primary source of revenue but in some oil based economies especially middle east countries, it is not the primary sourc... see more

Recently, the tax planning of Multinational Enterprises (MNEs) dominates the international taxation debate and triggered the OECD BEPS Project. The tax base erosion prompted the adoption of unilateral tax measures to target the tax planning strategies ado... see more

The fiscal policy activities, one of the indicators of the Nation state power, has been changed with the globalisations. In particular the change on "the taxation authority" has gained a  more diverse dimension. In the first part of the study the emp... see more

AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing b... see more

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

1 of 3.454 pages  |  10  records  |  more records»