Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 16 of 16 for “"Taxation-Law and legislation"”.
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The law of taxation in relation to the exploitation of income tax payers: A look at alternatives for government
Taxation through an old phenomenon is still not void of problems today.Income tax being one of the basis of taxation is no exception. Where the canons of income tax are not properly understood by government and thus not given effect in the law governing tax,overburdening of tax payers is …
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The case for the enactment of a taxpayers' charter
Tax administrations and taxpayers' rights are the subjects of contemporary development and modernization in several jurisdictions. Civil and Common law countries alike are adopting taxpayer's charters whereby tax administrations are being renovated in the ambit of the compliance philosophy, and …
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International tax planning for Maltese companies
Globalisation is inevitable, and so is international tax planning. International tax planning is a regular feature of business life that involves the quantification of the tax cost of carrying out foreign transactions, and the arrangement of the tax affairs so that no more tax is payable than is …
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The Iowa "Tax Ferret" Law
30 leaves
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Multiple tax amnesties and compliance in South Africa
… for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013.
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Factors affecting transfer pricing tax compliance in Zambia: evidence from the mining sector.
… identified factors affecting tax compliance and specifically investigated, compliance costs, complexity of transfer pricing, and the aggressiveness of the Zambia Revenue Authority. The target population was transfer-pricing practitioners working in different capacities in the mining sector. …
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Limitações às sanções administrativas Tributárias
… ser de ressarcimento, punição ou educação, gerando abusos de poder e restrições a direitos individuais. Diante do exposto, a partir da definição do que é uma sanção tributária e qual seus objetivos, mostra-se necessário que as sanções fiscais tenham limitações quantitativas (vedação ao …
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Taxpayer behavioural factors influencing entrenched tax gaps
… of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021.
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Impacto Fiscal de la adopción NIIF en la determinación de la depreciación tributaria de los activos fijos
En la presente investigación se busca determinar el nivel de impacto fiscal ocasionado en el proceso de adopción de las Normas Internacionales de Información Financiera (NIIF) durante la determinación de la depreciación de Activos Fijos en base a la normativa tributaria. Para el análisis de la …
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Controversias constitucionales en la interpretación de la base imponible del impuesto por distribución de utilidades de sucursales en el país de entidades no domiciliadas
… generated by the interpretations of SUNAT and the Tax Court of the Second Paragraph of Subparagraph e) of the Article 56 of the Income Tax Law that regulates the tax basis of the tax for the dividend’s distribution from branches in Peru to no-domiciled head office. Both SUNAT and the Tax …
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International tax planning considerations for South African emigrants
… I have a detailed knowledge of the domestic tax laws in Australia. The thought process that I have followed applies equally to most other western countries. The reason for this is because Australia's income tax system is based on residence principles which are similar to most other western …
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An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
… section 103 of the Income Tax Act No. 58 of 1962 and highlight the individual requirements and their interpretation by the courts. Special consideration will be given to the difficulties of the normality requirement. The amendments made to the section and a brief consideration· of similar general …
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Overpayment of tax: when does a taxpayer have a right to repayment
A recent decision of the House of Lords in England, Woolwich Building Society v Inland Revenue Commissioners (No 2) (1), is of great importance for taxpayers and has impact in the fields of constitutional, public and tax law. Although a decision of the courts of England, it has great significance …