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Impressum.

Subjects: INCOME tax laws; TAX laws; RESERVATION systems

• Source: Umsatzsteuer-Rundschau; Jul2024, Vol. 73 Issue 13, pr5-r10, 6p

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Nonrecurring income taxes.

• Authors : Donelson, Dain C.; Koutney, Colin Q.; Mills, Lillian F.

Subjects: INCOME tax; AUDITING; INCOME tax laws

• Source: Review of Accounting Studies; Jun2024, Vol. 29 Issue 2, p1741-1793, 53p

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Update Thesaurierungsbegünstigung (§ 34a EStG) und Option zur Körperschaftsteuer nach Verabschiedung des Wachstumschancengesetzes.

• Authors : Cordes, Martin; Glatthar, Marc

Subjects: CORPORATIONS; GERMAN language; TAXATION

• Source: FinanzRundschau; May2024, Vol. 106 Issue 9, p401-405, 5p

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Recent Developments In Tax Audit In The Era Of Technological Developments And Digitalisation.

• Authors : Sheth, Rupali; Kulkarni, C. M. A. Monika

Subjects: TAX auditing; ACCOUNTANTS; INCOME tax lawsINDIA

• Source: Journal of Advanced Zoology; 2024 Supplement, Vol. 45, p347-351, 5p

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GOOD GOVERNANCE IS TAXING: THE IMPLICATIONS OF TAX POLICY FOR SEPARATION OF POWERS AND THE MAJOR QUESTIONS DOCTRINE.

• Authors : STRIMLING, SAMANTHA

Subjects: TAX laws; SEPARATION of powers; DELEGATION of powersUNITED States. Congress

• Source: Harvard Journal on Legislation; 2024, Vol. 61 Issue 2, p421-473, 53p

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Hüttemann/Schön (Hrsg.), Unternehmenssteuerrecht.

• Authors : Kußmaul, Heinz

Subjects: CORPORATE tax laws; TAX courts; FEDERAL courts

• Source: Die Unternehmensbesteuerung (Ubg); Jun2024, Vol. 17 Issue 6, p349-352, 4p

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A Critical Analysis of the Corporate Alternative Minimum Tax.

• Authors : Polk, Ryan C.; Lawson, James G.; Gillette, Davidson B.

Subjects: ALTERNATIVE minimum tax; TAX base; INCOME taxUNITED States

• Source: ATA Journal of Legal Tax Research; May2024, Vol. 22 Issue 1, p34-50, 17p

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The Challenge of Challenging Tax Laws as Unconstitutionally Vague.

• Authors : Sawyers, Roby B.; Plečnik, James

Subjects: FISCAL policy; TAXATION; DELEGATED legislation

• Source: ATA Journal of Legal Tax Research; May2024, Vol. 22 Issue 1, p51-71, 21p

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Impressum.

Subjects: REAL property; CORPORATE tax laws; TAX lawsCOLOGNE (Germany)

• Source: FinanzRundschau; Apr2024, Vol. 106 Issue 8, pr5-r10, 6p

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Not Taxing Puerto Rico: Whitewashing Impoverishment in United States v. Vaello Madero.

• Authors : LIPMAN, FRANCINE J.

Subjects: TAX laws; PUERTO Ricans; TAX benefitsPUERTO Rico; UNITED States

• Source: Tax Lawyer; Spring2024, Vol. 77 Issue 3, p357-424, 68p, 1 Diagram, 6 Charts

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Inhalt.

Subjects: REAL property tax; HOME offices; INCOME tax

• Source: FinanzRundschau; Mar2024, Vol. 106 Issue 6, pr1-r4, 4p

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Impressum.

Subjects: COPYRIGHT; REFERENCE books; RIGHTS

• Source: FinanzRundschau; Feb2024, Vol. 106 Issue 4, pr3-r6, 4p

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Kein Zufluss von Bonuszinsen aus einem Bausparvertrag bei nur buchmäßigem Ausweis der Zinsen auf einem Bonuskonto.

Subjects: TAX assessment; CONSTRUCTION loans; TAX courts

• Source: FinanzRundschau; Apr2024, Vol. 106 Issue 7, p337-340, 4p

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Impressum.

Subjects: INHERITANCE & transfer tax; BUSINESS tax; INCOME tax

• Source: FinanzRundschau; Apr2024, Vol. 106 Issue 7, pr6-r10, 5p

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STANDARDS FOR EXEMPTION: INUREMENT, PRIVATE BENEFIT, AND EXCESS BENEFIT TRANSACTIONS.

• Authors : Dale, Harvey P.

Subjects: TAX exemption; INCOME tax laws; PUBLIC welfare

• Source: Real Property, Trust & Estate Law Journal; Spring2024, Vol. 59 Issue 1, p1-43, 43p

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Steuerliche Folgen der Auflösung einer eigennützigen Privatstiftung (Teil 1).

• Authors : Bertl, Elisabeth; Kofler, Georg

Subjects: TAX refunds; INCOME tax; TAX incidenceAUSTRIA

• Source: Zeitschrift für Stiftungswesen; mar2024, Issue 1, p9-16, 8p

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Anwendung des Abzugsverbots des § 10 Abs. 2 Satz 1 Nr. 1 EStG bei Bediensteten zwischenstaatlicher Einrichtungen mit Wohnsitz und Beschäftigungsort im Inland.

• Authors : Kanzler, H.-J.

Subjects: LAW reports, digests, etc.; INCOME; INCOME tax deductionsGERMANY

• Source: FinanzRundschau; Feb2024, Vol. 106 Issue 4, p186-191, 6p

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TAX POLICIES OF COMMUNES AND THEIR CLASSIFICATION 4 THE EXAMPLE OF THE COMMUNES OF THE KUJAWSKOPOMORSKIE VOIVODESHIP.

• Authors : KRÓL, Urszula

Subjects: COMMUNAL living; LOCAL taxation; BUSINESSPEOPLE

• Source: Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie; 2024, Issue 192, p643-658, 16p

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Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform.

• Authors : Zhang, Alex

Subjects: TAXATION lawsuits; TAX reform; TAX lawsUNITED States. Supreme Court; UNITED States. Congress

• Source: George Washington Law Review; Feb2024, Vol. 92 Issue 1, p179-247, 69p

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Corporate Taxes in Vietnam: Ensure meticulous documentation and adherence to regulatory guidelines to navigate corporate tax compliance effectively in Vietnam's dynamic business landscape.

• Authors : Mia Pham

Subjects: TAXPAYER compliance; REGULATORY compliance; DIRECT taxationVIETNAM

• Source: Vietnam Briefing (Asia Briefing Ltd.); Mar2024, Issue 57, p4-8, 5p

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Zweitwohnungsteuer als Kosten der Unterkunft für eine doppelte Haushaltsführung.

• Authors : Morawitz, Markus

Subjects: INCOME tax deductions; SECOND homes; HOME economicsNUREMBERG (Germany); MUNICH (Germany)

• Source: FinanzRundschau; May2024, Vol. 106 Issue 9, p428-430, 3p

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Werbungskosten eines Priesters im Ruhestand.

• Authors : Fuchs, Hubert W.

Subjects: INCOME tax; ADVERTISING costs; INCOME tax laws

• Source: Zeitschrift für Abgaben-, Finanz- und Steuerrecht; 2024, Vol. 22 Issue 3, p95-97, 3p

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Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation.

• Authors : De Simone, Lisa; McClure, Charles; Stomberg, Bridget

Subjects: EXECUTIVE compensation; PAY for performance; TAX lawsUNITED States. Congress

• Source: Contemporary Accounting Research; Oct2022, Vol. 39 Issue 4, p2376-2408, 33p

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Evolution of the law on income taxation of small businesses in Uganda.

• Authors : Gwokyalya, Waliya; Okumu, Ibrahim Mike; Rukundo, Solomon

Subjects: BUSINESS tax; INCOME tax; SMALL businessUGANDA

• Source: International Journal of Law & Management; 2024, Vol. 66 Issue 1, p74-87, 14p

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Impressum.

Subjects: AUTHOR-publisher relations; INCOME tax; CONVENIENCE sampling (Statistics)

• Source: Umsatzsteuer-Rundschau; Dec2023, Vol. 72 Issue 24, pr5-r10, 6p

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Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle.

• Authors : Rodrigues Aldeia, Susana Cristina

Subjects: TAX incidence; CORPORATE taxes; TAX lawsPORTUGAL

• Source: International Journal of Law & Management; 2023, Vol. 65 Issue 6, p511-522, 12p

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System of Tax Incentives in Research and Business Development. An Analysis of the Recent Case Law of Portuguese Tax Arbitration.

• Authors : Aldeia, Susana; Jayantilal, Shital Shital; Nanez, Sergio

Subjects: TAX incentives; BUSINESS development; INCOME taxPORTUGAL

• Source: Proceedings of the European Conference on Innovation & Entrepreneurship; 2023, p14-18, 5p

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TECHNOLOGY, MARKETS, AND THE INCOME TAX FRONTIER.

• Authors : HAYASHI, ANDREW T.

Subjects: INCOME tax; MARKET design & structure (Economics); TECHNOLOGICAL innovations

• Source: Southern California Law Review; 2023, Vol. 96 Issue 6, p1371-1386, 16p

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Discretionary trusts in tax consolidated groups.

• Authors : Gasiuk, Kseniia

Subjects: DISCRETIONARY trusts; CAPITAL gains; CORPORATE taxes

• Source: Taxation in Australia; Dec2023/Jan2024, Vol. 58 Issue 6, p345-348, 4p

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Using Sabatier's Perspective of Synthetic Approach to Analyze Early Childhood Education Subsidy Policy.

• Authors : Liang-Chen Sun; Ching-Shan Wu

Subjects: EARLY childhood education; PRESCHOOL children; INCOME tax laws

• Source: Journal of Education Policy & Management; 2023, Issue 10, p77-107, 31p

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Impressum.

Subjects: TAX cuts; DVD media; ONLINE shopping

• Source: Die Unternehmensbesteuerung (Ubg); Dec2023, Vol. 16 Issue 12, pr3-r6, 4p

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Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey's Early Financial Reporting Culture.

• Authors : Güvemli, Batuhan; Aslan, Muhsin

Subjects: STOCK companies; FINANCIAL statements; INCOME tax lawsTURKEY

• Source: Accounting Historians Journal; Dec2023, Vol. 50 Issue 2, p45-64, 20p

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Ertragsteuerliche Beurteilung der betrieblichen und beruflichen Betätigung in der häuslichen Wohnung nach § 4 Abs. 5 Satz 1 Nr. 6b und 6c, § 9 Abs. 5 Satz 1 und § 10 Abs. 1 Nr. 7 Satz 4 EStG; Neuregelung durch das JStG 2022.

Subjects: HOME offices; INCOME tax deductions for home office expenses; ADVERTISING costsGERMANY

• Source: FinanzRundschau; Oct2023, Vol. 105 Issue 20, p947-956, 10p

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Die Einschränkungen des Neutralitätsprinzips im Lichte der aktuellen Missbrauchsrechtsprechung.

• Authors : Vobbe, Rainald; Pötters, Charlotte

Subjects: TAX evasion; TAX exemption; INCOME tax laws

• Source: Umsatzsteuer-Rundschau; Oct2023, Vol. 72 Issue 20, p777-786, 10p

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Podatkowe uwarunkowania najmu budynków i lokali mieszkalnych w działalności gospodarczej polskich przedsiębiorców od 2023 r.

• Authors : Szlęzak-Matusewicz, Joanna

Subjects: INCOME tax; CORPORATE taxes; BUSINESSPEOPLEPOLAND

• Source: Studia BAS; 2023, Vol. 76 Issue 4, p243-259, 17p

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Einheitliche Entschädigung bei mehreren Teilleistungen aufgrund Arbeitsplatzverlusts.

• Authors : Kanzler, H.-J.

Subjects: COMPENSATION (Law); JOB qualifications; INCOME tax lawsGERMANY

• Source: FinanzRundschau; Sep2023, Vol. 105 Issue 17, p798-801, 4p

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Gross turnover assessment and tax compliance in Uganda's small businesses: a deep inquiry on the certainty of presumptive tax law.

• Authors : Gwokyalya, Waliya; Okumu, Ibrahim Mike

Subjects: TAXPAYER compliance; TAX assessment; TAX lawsUGANDA; AFRICA

• Source: International Journal of Law & Management; 2023, Vol. 65 Issue 5, p405-424, 20p

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Impressum.

Subjects: TAXATION; TAX laws; UNINCORPORATED associationsSTUTTGART (Germany)MERCEDES-Benz AG

• Source: Umsatzsteuer-Rundschau; Aug2023, Vol. 72 Issue 16, pr5-r10, 6p

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The mistakes over VAT that land businesses in trouble.

• Authors : RAWSON, EMMA

Subjects: TAX laws; GOVERNMENT regulation; LOCAL governmentUNITED Kingdom

• Source: Journal of Aesthetic Nursing; Feb2024, Vol. 13 Issue 1, p23-25, 3p

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AfA-Bemessungsgrundlage bei Austausch der mit einem Vorbehaltsnießbrauch belasteten Immobilie – Surrogation.

Subjects: DISMISSAL & nonsuit; TAX courts; DEPRECIATION allowancesGERMANY

• Source: FinanzRundschau; Oct2023, Vol. 105 Issue 20, p943-946, 4p

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Steuerbefreiung für Photovoltaikanlagen (§ 3 Nr. 72 EStG).

Subjects: TAX exemption; PHOTOVOLTAIC power systems; TAX deductionsGERMANY

• Source: FinanzRundschau; Oct2023, Vol. 105 Issue 19, p909-912, 4p

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Corporate Tax in India: A Critical Analysis.

• Authors : Samantara, Rabinarayan; Sharma, Nidhi

Subjects: INCOME tax; TAX administration & procedure; BUSINESS revenueINDIA

• Source: IUP Journal of Accounting Research & Audit Practices; Oct2023, Vol. 22 Issue 4, p24-36, 13p

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The Constitutional Significance of Trusts and Estates Fiduciary Accounting Rules: Additional Support for the Taxpayers' Position in Moore v. United States.

• Authors : Schwartz, Jeffrey N.

Subjects: FIDUCIARY accounting; TRUSTS & trustees; TAXPAYER complianceUNITED States

• Source: Journal of Taxation of Investments; Fall2023, Vol. 41 Issue 1, p23-56, 34p

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Die Korrektur von offenbaren Unrichtigkeiten nach § 129 AO und § 173a AO – insbesondere im Ertragsteuerrecht.

• Authors : Ost, Yorick

Subjects: INCOME tax laws; SPELLING errors; LEGAL judgmentsGERMANY

• Source: FinanzRundschau; Sep2023, Vol. 105 Issue 18, p827-836, 10p

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Sonderausgabenabzug von Vorsorgeaufwendungen bei grenzüberschreitender Betätigung innerhalb der EU.

Subjects: TAX laws; PENSIONS; TAX planningLUXEMBOURG; GERMANYEUROPEAN Union; EUROPEAN Economic Area

• Source: FinanzRundschau; Sep2023, Vol. 105 Issue 17, p790-794, 5p

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Aktuelle Steuerpolitik — Entwurf eines Wachstumschancengesetzes.

• Authors : Wünnemann, Monika

Subjects: FISCAL policy; INDUSTRIAL location; ECONOMIC expansionGERMANY

• Source: Die Unternehmensbesteuerung (Ubg); Sep2023, Vol. 16 Issue 9, p521-524, 4p

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Höhe des Sonderausgabenabzugs bei freiwilliger Weiterversicherung in der Bayerischen Ärzteversorgu.

Subjects: TAX laws; PENSION trusts; FEDERAL courtsAUSTRIAEUROPEAN Union

• Source: Zeitschrift für Abgaben-, Finanz- und Steuerrecht; 2023, Vol. 21 Issue 5, p173-176, 4p

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Part IVA: A Reflective Discourse.

• Authors : Edmonds, Richard

Subjects: JURISPRUDENCE; AUTHORITY; INCOME tax lawsAUSTRALIA

• Source: Australian Tax Review; 2023, Vol. 52 Issue 3, p97-115, 19p

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Inhalt.

Subjects: INCOME tax laws; TAX collection; INTERNAL revenue

• Source: FinanzRundschau; Aug2023, Vol. 105 Issue 15, pr1-r4, 4p

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التهرب الضريبي واالزدواج الضريبي يف األنظمة الضريبية يف اململكة العربية السعودية.

• Authors : نايف بن هادي بن ع 

Subjects: DOUBLE taxation; TAX evasion; TAX exemptionSAUDI Arabia

• Source: Al-Andalus journal for Humanities & Social Sciences; Aug2023, Vol. 10 Issue 79, p112-130, 19p

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