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Year of publication
Subject
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Steuerrecht 3,680 Tax law 3,680 Deutschland 1,543 Germany 1,495 USA 323 United States 315 Steuerpolitik 307 Corporate taxation 293 Unternehmensbesteuerung 293 Tax policy 292 Steuer 257 EU countries 245 EU-Staaten 245 Steuersystem 226 Einkommensteuer 219 Tax system 217 Tax 210 Income tax 204 Steuerreform 191 Gesellschaftsrecht 180 Tax reform 179 Steuervermeidung 178 Corporate law 177 Tax avoidance 176 Theorie 168 Theory 168 Österreich 166 Austria 162 Welt 155 World 155 Internationales Steuerrecht 154 Steuerplanung 139 Großbritannien 130 Auslandsinvestition 128 Tax planning 124 Foreign investment 123 Multinationales Unternehmen 119 Umsatzsteuer 118 Unternehmen 117 International tax law 116
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Online availability
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Free 398 Undetermined 220
Type of publication
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Book / Working Paper 2,301 Article 1,209 Journal 170
Type of publication (narrower categories)
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Article in journal 820 Aufsatz in Zeitschrift 820 Graue Literatur 405 Non-commercial literature 405 Aufsatz im Buch 400 Book section 400 Collection of articles of several authors 324 Sammelwerk 324 Hochschulschrift 319 Thesis 267 Konferenzschrift 173 Gesetz 170 Law 170 Lehrbuch 130 Conference proceedings 120 Aufsatzsammlung 117 Arbeitspapier 111 Working Paper 111 Textbook 105 Handbook 102 Handbuch 102 Amtsdruckschrift 93 Government document 93 Bibliografie enthalten 92 Bibliography included 92 Festschrift 58 Ratgeber 50 Mehrbändiges Werk 47 Multi-volume publication 47 Quelle 42 Guidebook 39 Investitionsführer 31 Investment guide 31 Bibliografie 30 No longer published / No longer aquired 27 Elektronischer Datenträger 18 Einführung 14 Advisory report 13 Gutachten 13 Case study 12
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Language
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German 1,936 English 1,486 French 86 Polish 54 Russian 52 Spanish 31 Swedish 27 Italian 26 Dutch 18 Danish 7 Norwegian 6 Croatian 5 Romanian 5 Hungarian 4 Multiple languages 4 Serbian 4 Ukrainian 4 Bulgarian 3 Portuguese 3 Chinese 3 Finnish 2 Afrikaans 1 Arabic 1 Czech 1 Kazakh 1 Latvian 1 Lithuanian 1 Macedonian 1 Slovak 1 Slovenian 1
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Author
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Kirchhof, Paul 27 Tipke, Klaus 18 Schreiber, Ulrich 15 Townsend, John A. 14 Lang, Joachim 13 Hüttemann, Rainer 12 Schmittmann, Jens M. 11 Schön, Wolfgang 11 Grefe, Cord 10 Herzig, Norbert 10 Lang, Michael 10 Rose, Gerd 10 Rödder, Thomas 10 Beiser, Reinhold 9 Kessler, Wolfgang 9 Schulze zur Wiesche, Dieter 9 Seer, Roman 9 Avi-Yonah, Reuven S. 8 Birk, Dieter 8 Hey, Johanna 8 Hoorn, J. van 8 Münnich, Monika 8 Sicherer, Klaus von 8 Tumpel, Michael 8 Urnik, Sabine 8 Weisbach, David A. 8 Bertl, Romuald 7 Heagney, Kevin 7 Heiner, Zoltán 7 Kirchler, Erich 7 Li, Jinyan 7 McLure, Charles E. 7 Piltz, Detlev J. 7 Schneider, Friedrich 7 Wagner, Franz W. 7 Weber-Grellet, Heinrich 7 Arndt, Hans-Wolfgang 6 Bareis, Peter 6 Bartels, Boris 6 Diller, Markus 6
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Institution
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Deloitte, Haskins and Sells <New York, NY> 48 Internationale Vereinigung für Steuerrecht 19 Canadian Tax Foundation 18 International Bureau of Fiscal Documentation 18 NWB Verlag 17 Springer Fachmedien Wiesbaden 17 Ungarn / Pénzügyminisztérium 17 OECD 14 Bundesverband Öffentlicher Banken Deutschlands 12 Verlag Dr. Otto Schmidt 11 Großbritannien / Board of Inland Revenue 10 Deutsche Steuerjuristische Gesellschaft 9 Verlag C.H. Beck 9 Verlag Dr. Kovač 9 Bundessteuerberaterkammer 8 F.A.Z.-Institut für Management-, Markt- und Medieninformationen 8 Fachinstitut der Steuerberater 8 National Bureau of Economic Research 8 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 7 Katolicki Uniwersytet Lubelski Jana Pawła II / Wydział Prawa, Prawa Kanonicznego i Administracji 7 Deutschland / Bundesministerium der Finanzen 6 Europäische Kommission 6 Nomos Verlagsgesellschaft 6 Rödl & Partner 6 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 6 Erich-Schmidt-Verlag <Berlin> 5 Internationaler Währungsfonds 5 Linde Verlag 5 Deutsches Wissenschaftliches Institut der Steuerberater 4 Deutschland / Bundesfinanzhof 4 Ernst & Young GmbH, Wirtschaftsprüfungsgesellschaft <Stuttgart> 4 Haufe-Lexware GmbH & Co. KG 4 Ifst 4 Peter Lang GmbH 4 USA / Joint Committee on Taxation 4 Bundesstelle für Außenhandelsinformation <Köln> 3 Deutsche Steuer-Gewerkschaft 3 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 3 Deutschland 3 Frankreich / Direction Générale des Impôts 3
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Published in...
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Der Betrieb 104 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 56 International tax and business service 47 SpringerLink / Bücher 42 Derivatives & financial instruments 40 Betriebs-Berater : BB 27 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 27 Cahiers de droit fiscal international 22 Procedural rules in tax law in the context of European Union and domestic law 20 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 18 Lehrbuch 17 Public finance in Hungary 17 Europäische Hochschulschriften / 5 16 Globalization and its tax discontents : tax policy and international investments ; essays in honour of Alex Easson ; [This book draws from essays given at a symposium held in ... on 29 February 2008] 14 Intertax : international tax review 14 Steuer, Wirtschaft und Recht : SWR 14 Steuerpraxis 14 IFSt-Schrift 13 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 12 Fachbuch Steuern 11 Hefte zur internationalen Besteuerung 11 Schriftenreihe Steuerrecht in Forschung und Praxis 11 Series on international taxation 11 WPg : Kompetenz schafft Vertrauen 11 Congress of the International Fiscal Association 10 Europäische Hochschulschriften / 2 10 Geschriften van de Vereniging voor Belastingwetenschap 10 Kompendium der praktischen Betriebswirtschaft 10 NWB-Textausgabe 10 National tax journal 10 Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international 10 Springer eBook Collection 10 Springer eBook Collection / Business and Economics 10 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 Tax avoidance and the rule of law 9 Tax law review 9 Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V. 9 Wirtschaft und Recht in Osteuropa : WiRO ; Zeitschrift zur Rechts- und Wirtschaftsentwicklung in den Staaten Mittel- und Osteuropas 9 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 9 Working paper 9
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Source
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ECONIS (ZBW) 3,680
Showing 1 - 50 of 3,680
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How distortive are turnover taxes? : evidence from replacing turnover tax with VAT
Xing, Jing; Bilicka, Katarzyna; Hou, Xipei - 2022
In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...
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The Indian act : a barrier to entrepreneurship
Flanagan, Thomas - 2022
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Sealing of the VAT tax system in Poland in 2016-2021 and the implementation of tax rules
Borowiec, Leszek; Szymański, Waldemar - In: European research studies 25 (2022) 3, pp. 190-204
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Power of tax authorities, tax morale, and tax compliance : a mediation analysis in East Malaysia
Bakar, Mohd Allif Anwar Abu; Mohd Rizal Palil; Ruhanita … - In: Asian journal of business and accounting : AJBA 15 (2022) 2, pp. 281-309
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Tax Robbery Incorporated : the transnational legal infrastructures of tax arbitrage
Liste, Philip - 2022
In the media, the so-called cum/ex trades were addressed as the biggest tax robbery in history. In a few years, the financial trading scheme caused an estimated damage to European state treasuries of ca. 50 billion euros. Through highly complex transactions, a network of equity traders, banks,...
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Guarantee of protection of rights and interests of taxpayers in tax disputes
Vasylieva, Iryna - In: Baltic Journal of Economic Studies 8 (2022) 2, pp. 36-43
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Das Sondersteuerrecht verbundener Unternehmen
Schildgen, Frederik; Hey, Johanna - 2022
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How distortive are turnover taxes? : evidence from replacing turnover tax with VAT
Xing, Jing; Bilicka, Katarzyna; Hou, Xipei - 2022
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Subcentral taxation in Spain
Guerre, Asuncion Arner - In: International journal of economics and financial issues … 12 (2022) 4, pp. 1-12
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A new framework for taxing cryptocurrencies
Avi-Yonah, Reuven S.; Salaimi, Mohanad - 2022
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Untersuchungen zur Nachhaltigkeit im Rechnungswesen und Steuerrecht
Dombrowski, Martin; Drewes, Michael; Fischer, Hans-Jörg; … - 2022
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A New Framework for Taxing Cryptocurrencies
Avi-Yonah, Reuven S.; Salaimi, Mohanad - 2022
This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. Specifically, the Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects...
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Filing While Black : The Casual Racism of the Tax Law
Dean, Steven - 2022
The tax law’s race-blind approach produces bad tax policy. This essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown,...
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Cir V National Federation of Self-Employed and Small Businesses (1981) : All Grievances Converging on Tax Law
de Cogan, Dominic - 2022
The chapter situates the famous Fleet Street Casuals in its historical, social and political context and highlights its importance to the wider juridification of tax law in the UK. The print version is available at https://www.bloomsbury.com/uk/landmark-cases-in-revenue-law-9781509912278
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Concentrix : A Critical Review of the Delhi High Court's Ruling On the Interpretation of the India-Netherlands Tax Treaty
Janssen-Sanghavi, Dhruv - 2022
This article analyses critically the interpretation of the MFN clause in the NL-India tax treaty. It sounds a note of caution against following the Delhi High Court's decision in the case of Concentrix
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How the Pandemic Flipped My Perspective on Flipping the Tax Law Classroom
Field, Heather M. - 2022
Flipping the classroom—where the traditional in-class activities (lecture) and pre-class homework activities (problems) are reversed—is a pedagogical technique that has grown more popular in higher education over the past decade. To me, pre-class video lectures always seemed like...
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Taxation of the Nigerian Digital Economy in View of the 2019 and 2020 Finance Act
Aduloju, Oluwatofunmi I - 2022
Today's world is rigged with a number of technological advancements. It’s a digital era, and the rapid spread and growth of Information and Communication Technologies (ICT), as well as constant access to it, has had a significant impact on our economic practices, causing businesses to follow...
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Non-Payments in EU VAT Law
van Doesum, Ad - 2022
To ensure the neutrality of EU VAT, a supplier can (in principle) under Article 90 of the VAT Directive, reduce the taxable amount if – among other situations – the customer fails to pay for the supply (non-payment or 'bad debt'). Article 185 addresses the other side of the transaction and...
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Tax Law, Inequality, and Redistribution : Recent and Possible Future Developments
Shaviro, Daniel - 2022
The current age of inequality is also an age of extensive tax and related public economics scholarship about inequality. Three prominent aspects of recent research especially stand out. The first concerns empirical measurement of economic inequality, as it has changed over time. The second...
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
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Directors’ Liability in Canadian Tax Law : Critically Analyzing the Due Diligence Standard
Singer, Samuel; Cheng, Monica - 2022
In Canadian tax law, directors may face liability for a corporation's failure to withhold or remit certain tax and payroll amounts. To escape liability, directors can invoke the due diligence defence by demonstrating that they acted with the care, diligence, and skill of a "reasonably prudent...
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Fintech Lending Tax Planning Strategy Based On Indonesian Taxation Rules
Kartiko, Nafis; Rachmi, Ismi Fathia - 2022
Technology is a necessary component of life and has an effect on it. The existence of technology has pushed the economy in a digital direction, which is continuing to grow. This trend is being felt across the economy, including the financial services sector. Fintech is one of the technological...
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Tax Law's Migration
Sarkar, Shayak - 2022
Tax law punishes poor foreigners. Although the Supreme Court struck down nineteenth-century state laws taxing migrants upon entry, the tax system determines who deserves a place, and what sort of place, within our borders. The tax system’s emergency relief programs may deprive otherwise needy...
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The impacts of aviation taxation in Ireland
De Bruin, Kelly C.; Yakut, Aykut Mert - 2021
The aviation sector has a significant role to play in the reduction of carbon emissions, particularly in light of EU emissions targets. Within the EU, aviation emissions constitute 13.9 per cent of total transport emissions, where under the Green Deal a target of 90 per cent reduction in...
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Governance quality and tax compliance behaviour in East Malaysia
Bakar, Mohd Allif Anwar Abu; Mohd Rizal Palil; Ruhanita … - In: Asian journal of accounting & governance 15 (2021), pp. 1-14
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Decoding employment status
Deakin, Simon F. - 2021
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Taxation of incomes of athletes from professional practice of sports under the Polish tax law
Wróblewska, Dominika; Mańczyk, Paweł - In: European research studies 24 (2021) 1, pp. 885-899
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Tax regulation on blockchain and cryptocurrency : the implications for open innovation
Peláez-Repiso, Andrea; Sánchez-Núñez, Pablo; … - In: Journal of open innovation : technology, market, and … 7 (2021) 1/98, pp. 1-20
Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and Smart Contracts; which support, for example,...
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Concubinage in the Polish tax law
Goettel, Aleksy - In: Contemporary economics 15 (2021) 3, pp. 339-374
The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...
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Factors affecting electronic tax compliance of small and medium enterprises in Vietnam
Huyen Thi Dieu Le; Men Thi Bui; Giang Thi Cam Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 823-832
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Technical appendix: Tax laws and revenue effects
Mierzwa, Sascha - 2021 - This version: 22 November 2021
This documentation extends Romer and Romer's (2009), Cloyne's (2012), Uhl's (2012), and Gechert et al.'s (2016) narrative accounts of legislated tax changes up to the end of 2017. The dataset is the basis of my PhD dissertation (Hayo & Mierzwa, 2020, 2021a, 2021b, 2021c; Hayo et al., 2021; Mierzwa,...
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Steuerpolitisches Gesamtkonzept : Position des Deutschen Gewerkschaftsbundes
Deutscher Gewerkschaftsbund - 2021 - Stand: Juni 2021
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Symposium: jurisprudence and its impact upon public policy
Gallagher, Paul - In: Journal of the Statistical and Social Inquiry Society … 50 (2021), pp. 1-4
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Symposium: jurisprudence and its impact upon public policy
Gray, Margaret - In: Journal of the Statistical and Social Inquiry Society … 50 (2021), pp. 1-4
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Symposium: jurisprudence and its impact upon public policy
McDowell, Michael - In: Journal of the Statistical and Social Inquiry Society … 50 (2021), pp. 1-4
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Balancing the interests of taxpayers and tax authorities as the method of minimizing tax disputes
Vasylieva, Iryna - In: Baltic Journal of Economic Studies 7 (2021) 5, pp. 41-48
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Vodafone Magyarország : Special Hungarian Tax on Turnover of Telecommunications Operators is Compatible with EU Law
Parada, Leopoldo - 2021
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Whitehall to Wagga Wagga : The Legacy of UK Tax Law in Australia
Walpole, Michael; Evans, Chris - 2021
This article explores the influence of UK tax concepts on the development of the income tax in Australia. It shows how certain aspects of the UK's 1842 Income Tax Act found their way initially into the various income taxing provisions enacted by the Australian states in the second half of the...
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Containing Tax Avoidance : Anti-Avoidance Strategies
Evans, Chris - 2021
The principal objective of the chapter is to identify, examine and evaluate some of the key trends in the responses that national governments and international organisations are currently making to the problems of tax avoidance. The conclusion is that national tax authorities, international tax...
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The Tax Treatment of Married Couples and the 1981 Tax Law
Feenberg, Daniel R. - 2021
Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a...
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Taxed Avoidance : American Participation in Unsanctioned International Boycotts
Hines Jr., James R. - 2021
American firms are subject to tax and civil penalties for participating in international boycotts (other than those sanctioned by the U.S. government). These penalties apply primarily to American companies that cooperate with the Arab League's boycott of Israel. The effectiveness of U.S....
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People’s Republic Of China : Taxation And The Rule Of Law
Pomp, Richard; Li, Jinyan; Nakazato, Minoru; … - 2021
This is the report of a mission of the IMF Legal Department which visited the People's Republic of China in May 1993. The purpose of this mission was to explore the questions: "What does the rule of law mean for the tax system of China? What changes would have to be made to the system to better...
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Balancing Taxpayer Rights while Protecting Interests of Revenue : A Case Comment on Supreme Court Decision Clarifying Provisional Attachment Mechanism under GST Laws
Jain, Tarun - 2021
In the Goods and Services Tax (GST) laws, the tax-administration is entrusted with the power to effect ‘provisional attachment to protect revenue in certain cases’ wherein “any property, including bank account” can be attached provisionally by the tax-administration during the pendency...
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Federal Tax Procedure (2021 Practitioner Ed.)
Townsend, John A. - 2021
Federal Tax Procedure is a book originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book is updated annually in August. This is the 2021 edition. The book and related materials contain...
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Federal Tax Procedure (2021 Student Ed.)
Townsend, John A. - 2021
Federal Tax Procedure is a book originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book is updated annually in August. This is the 2021 edition. The book and related materials contain...
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Tax Law and the Digital Economy in Singapore
Ooi, Vincent - 2021
This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation. The first part deals with the international tax system and the way it has been affected by technology. This part will focus on income tax. Existing rules of nexus,...
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Should US Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)
Avi-Yonah, Reuven S. - 2021
The US Supreme Court last decided a federal tax case on constitutional grounds in 1920, a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment (authorizing an income tax, 1913) to include stock dividends in the tax base. The...
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Tax Law as Foreign Policy
Deeks, Ashley; Hayashi, Andrew T. - 2021
The use of economic statecraft is at a high-water mark. The United States uses sanctions, tariffs, and import and export controls more than ever before. But these tools have problems. They impose financial costs on domestic interests. They can induce retaliation by target states. And overuse of...
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Concubinage in the Polish Tax Law
Goettel, Aleksy - 2021
The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...
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FAQ : Anti-Avoidance Law & Estate Planning with Captives
Cantley, Beckett; Dietrich, Geoffrey - 2021
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