Category: Tax Law
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National Sovereignty and Taxation
This section provides an overview of national sovereignty and taxation within the legal context of Tax Law as an Issue of International Economic Law in international economic law (Main Regulatory Areas). Resources Further Reading Wolfgang Schön, "National Sovereignty and Taxation," […]
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Tax Incidence
Summary of Tax Incidence The place where a tax finally comes to rest. For example, a value added tax is passed through the marketing process to the final purchaser. (Main Author: William J. Miller) Literature Review on Tax Incidence In the Encyclopedia of Public Administration […]
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Tax Incidence
Summary of Tax Incidence The place where a tax finally comes to rest. For example, a value added tax is passed through the marketing process to the final purchaser. (Main Author: William J. Miller) Literature Review on Tax Incidence In the Encyclopedia of Public Administration […]
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Value Added Tax
Summary of Value Added Tax A tax imposed upon the value added to a product at each stage of the production process. The tax is applicable to all goods, from primary to consumer products. Each processor in the chain of production pays the tax in the purchase price of the goods, applying the […]
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International Tax
International Tax Documents Model Tax Treaties, etc. OECD Model Tax Convention 2014 List of OECD Member Countries, and of Non-member Countries that have published their position regarding the OECD Model Tax Convention and Commentary Recommendation (1997) of the OECD Council concerning the Model Tax Convention on Income and on Capital Text (2014) of the OECD…
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International Tax
International Tax Documents Model Tax Treaties, etc. OECD Model Tax Convention 2014 List of OECD Member Countries, and of Non-member Countries that have published their position regarding the OECD Model Tax Convention and Commentary Recommendation (1997) of the OECD Council concerning the Model Tax Convention on Income and on Capital Text (2014) of the OECD…
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Tradable Permits
Tradable Permits one alternative to a pollution tax is a system of tradable pollution permits. In the international negotiations over greenhouse gas reduction, the United States has advocated the implementation of a tradable permit system for carbon emissions. Such a system would work as follows: Each nation would be allocated a certain permissible level of…
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Tradable Permits
Tradable Permits one alternative to a pollution tax is a system of tradable pollution permits. In the international negotiations over greenhouse gas reduction, the United States has advocated the implementation of a tradable permit system for carbon emissions. Such a system would work as follows: Each nation would be allocated a certain permissible level of…
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Nexus
Summary of Nexus The relationship, for tax purposes, between an individual or firm and the jurisdiction in which they conduct their activities. For example, the sale of goods from a warehouse in Denver may constitute a nexus under which an out-of-state firm becomes subject to Colorado […]
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Tax in International Economic Law
The Importance of Tax in International Economic Law This section provides an overview of the importance of tax in international economic law within the legal context of Tax Law as an Issue of International Economic Law in international economic law (Main Regulatory Areas).
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Tax in International Economic Law
The Importance of Tax in International Economic Law This section provides an overview of the importance of tax in international economic law within the legal context of Tax Law as an Issue of International Economic Law in international economic law (Main Regulatory Areas).
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Duty
A tax imposed by governmental authority on goods imported. The amount of the duty imposed on any given article is prescribed in the nation's […]
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Duty
A tax imposed by governmental authority on goods imported. The amount of the duty imposed on any given article is prescribed in the nation's […]
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Tax Haven
A legal jurisdiction that levies no, or very low, taxes on the income of firms organized under its laws or operating within its borders. Often the exemption is limited to firms organized in, but not operating in, the country….
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Tax Haven
A legal jurisdiction that levies no, or very low, taxes on the income of firms organized under its laws or operating within its borders. Often the exemption is limited to firms organized in, but not operating in, the country….