Search results for: “direct taxes”

  • Direct Taxes

    Direct Taxes and the GATT Policy Negotiations In relation to the GATT Policy Negotiations, Christopher Mark (1993) provided the following explanation and/or definition of Direct Taxes: Taxes on all forms of income including wages, profits, interest, rents, and royalties, or on the ownership of […]

  • Direct Taxes

    Direct Taxes and the GATT Policy Negotiations In relation to the GATT Policy Negotiations, Christopher Mark (1993) provided the following explanation and/or definition of Direct Taxes: Taxes on all forms of income including wages, profits, interest, rents, and royalties, or on the ownership of […]

  • Indirect Tax

    Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Indirect Tax) "http://lawin.org/Ad-valorem-tax/" target="_blank&quot…

  • Indirect Tax

    Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Indirect Tax) "http://lawin.org/Ad-valorem-tax/" target="_blank&quot…

  • Local Taxes

    Introduction This entry provides an overview of the legal framework of local taxes, with a description of the most significant features of local taxes at international level. Related Work and Conclusions Resources See Also References (Papers) The Political Process Argument For Overruling […]

  • State Taxes

    Introduction This entry provides an overview of the legal framework of state taxes, with a description of the most significant features of state taxes at international level. Related Work and Conclusions Resources See Also References (Papers) The Contemporary Tax Journal Volume 6, No. 1 – […]

  • Types of Taxes

    Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Types of Taxes) <a href="http://lawin.org/Ad-valorem-tax/" target="_blank&qu…

  • Border Tax Adjustments

    A refund or rebate of indirect taxes on merchandise, such as sales or value added taxes, when the goods are exported. Such rebates are authorized under the General Agreement on Tariffs and Trade ("http://lawin.org/General-Agreement-on-Tariffs-and-Trade/">read about the GATT […]

  • Export Subsidy

    Summary of Export Subsidy A direct payment, tax relief, or other incentive provided by a government to encourage export sales. The use of such devices is apt to be regarded as undesirable by the importing nation and may result in the imposition of Countervailing Duties (read this legal term […]

  • Export Subsidy

    Summary of Export Subsidy A direct payment, tax relief, or other incentive provided by a government to encourage export sales. The use of such devices is apt to be regarded as undesirable by the importing nation and may result in the imposition of Countervailing Duties (read this legal term […]

  • Tax System

    Summary of Forced Tax System A practice applied in some countries (most notably in Europe) in which corporate income taxes are computed by a governmental agency. Unlike the American system, under which the firm prepares its own return and computes its tax liability (subject to subsequent […]

  • Privileges and Immunities

    From the earliest times, privileges, immunities, and courtesies were extended to visiting heralds and envoys. Currently the privileges and immunities of diplomats are highly developed and universally accepted. History of Privileges and Immunities For centuries, the territory on which a […]

  • Privileges and Immunities

    From the earliest times, privileges, immunities, and courtesies were extended to visiting heralds and envoys. Currently the privileges and immunities of diplomats are highly developed and universally accepted. History of Privileges and Immunities For centuries, the territory on which a […]

  • Fiscal Freedom

    Fiscal Freedom Introduction Fiscal Freedom: How Tax Burden Affects Economic Freedom Fiscal Freedom is one of the components in measuring the Index of Economic Freedom. Learn more about the fiscal freedom definition and tax burden imposed by Governments in this section below. According to the Heritage Foundation, this component includes direct taxes, in terms of…

  • Fiscal Freedom

    Fiscal Freedom Introduction Fiscal Freedom: How Tax Burden Affects Economic Freedom Fiscal Freedom is one of the components in measuring the Index of Economic Freedom. Learn more about the fiscal freedom definition and tax burden imposed by Governments in this section below. According to the Heritage Foundation, this component includes direct taxes, in terms of…