Related Entries of the International Encyclopedia:

1. Types of Taxes Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Types of Taxes) ...
2. Gross Income Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Gross Income) Ad Valorem Tax (sometimes, including Gross Income) Alternative Minimum Tax (sometimes, including Gross Income) Big Four (audit firms) (sometimes, including Gross Income) [...]...
3. Adjusted Gross Income Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Adjusted Gross Income) Ad Valorem Tax (sometimes, including Adjusted Gross Income) Alternative Minimum Tax (sometimes, including Adjusted Gross Income) Big Four (audit firms) (sometimes, [...]...
4. Income Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Income Tax) Ad Valorem Tax (sometimes, including Income Tax) Alternative Minimum Tax (sometimes, including Income Tax) Big Four (audit firms) (sometimes, including Income Tax) Black [...]...
5. Income Tax Law Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Income Tax Law) ...
6. Depreciation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Depreciation) "https://lawin.org/Ad-valorem-tax/" target="_blank"......
7. Tax Code Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Code) Ad......
8. Tax exemption Tax exemption Tax Incidence According to the Encyclopedia of Public Administration and Public Policy (Third Edition, Domonic A. Bearfield Melvin J. Dubnick, CRC Press 2015), "Who really pays the taxes? Many people worry about having to pay more than their “fair share” of taxes. It [...]...
9. Corporate Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Corporate Tax) ...
10. Tax Rate Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Rate) Ad......
11. Foreign Tax Credit System A taxing scheme which permits a firm to offset income tax liabilities in its home country by applying sums paid to foreign tax authorities as credits against the domestic tax burden. For example, if an American firm doing business in Canada paid one million dollars in income taxes to the Canadian go......
12. Ad Valorem Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Ad Valorem Tax) ...
13. Church Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Church Tax) ......
14. Inheritance Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Inheritance Tax) ...
15. Progressive Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Progressive Tax) ...
16. Property Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Property Tax) ...
17. Regressive Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Regressive Tax) ...
18. Tax Bracket Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Bracket) ...
19. Tax Forms Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Forms) A......
20. Tax Law Careers Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Law Careers) ...
21. Tax Law Jobs Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Law Jobs) ...
22. Withholding Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Withholding Tax) ...
23. Payroll Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Payroll Tax) Ad Valorem Tax (sometimes, including Payroll Tax) Alternative Minimum Tax (sometimes, including Payroll Tax) Big Four (audit firms) (sometimes, including Payroll Tax) Black [...]...
24. Capital Gains Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Capital Gains Tax) ...
25. Alternative Minimum Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Alternative Minimum Tax) ...
26. Tax Deducted at Source Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax Deducted at Source) ...
27. Double Taxation Treaties Double Taxation Treaties in Private International Law This section contain conflict of laws information and cross references related to double taxation treaties on some major countries and additional jurisdictions. It covers key issues involved when citizens face international situations. [...]...
28. Exemption System A system to avoid double taxation of income whereby the domiciliary country exempts corporate income taxation, income earned and taxed abroad, up to the amount of tax paid in the country that was the source of income.......
29. Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax) Ad Valorem Tax (sometimes, including Tax) Alternative Minimum Tax (sometimes, including Tax) Big Four (audit firms) (sometimes, including Tax) Black Market (sometimes, including Tax) [...]...
30. Dividend Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Dividend) Ad Valorem Tax (sometimes, including Dividend) Alternative Minimum Tax (sometimes, including Dividend) Big Four (audit firms) (sometimes, including Dividend) Black Market [...]...
31. Estate Tax Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Estate Tax) Ad Valorem Tax (sometimes, including Estate Tax) Alternative Minimum Tax (sometimes, including Estate Tax) Big Four (audit firms) (sometimes, including Estate Tax) Black [...]...
32. Banking And Financing Controlled Foreign Corporation A controlled foreign corporation within the meaning of the Internal Revenue Code, that derives more than 50 percent of its gross income from retail or commercial banking, negotiable paper transactions, or investment banking.......
33. Public Finance Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Public Finance) Ad Valorem Tax (sometimes, including Public Finance) Alternative Minimum Tax (sometimes, including Public Finance) Big Four (audit firms) (sometimes, including Public [...]...
34. Tariff Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tariff) Ad Valorem Tax (sometimes, including Tariff) Alternative Minimum Tax (sometimes, including Tariff) Big Four (audit firms) (sometimes, including Tariff) Black Market (sometimes, [...]...
35. Exempted Company A company exempted from income taxes of the jurisdiction in which it is organized in return for a stipulation by the company that it will not trade in that country.......
36. Big Four Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Big Four) Ad......
37. Transfer Pricing The pricing level at which goods are sold between related entities, subsidiary to parent. Transfer pricing has been an area of considerable interest to customs authorities, inasmuch as such sales are often suspected of being manipulated by the parties deliberately to undervalue the goods for [...]...
38. Excise Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Excise) Ad V......
39. Tax Extension Contents Tax Extension Extension Tax Tax Extension in the United States: 2011, 2012, 2013 and Beyond File Tax Extension Online ... Read more...
40. Overspill Taxes paid by a firm to a foreign government beyond the amount which can be offset in the home country by means of foreign tax credits or other double taxation relief. For example, if a firm paid one million dollars in taxes to country A, but was able to receive a tax credit of only $700,000 in its ......
41. Capital Gain Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Capital Gain) ...
42. Fiscal Year Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Fiscal Year) ...
43. Government Spending Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Government Spending) ...
44. Rate Schedule Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Rate Schedule) ...
45. VAT Identification Number Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including VAT Identification Number) ...
46. Offshore Bank Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Offshore Bank) ...
47. Real Property Holding Company A foreign corporation (i.e., not chartered in the United States) in which a Domestic International Sales Corporation (read this and related legal terms for further details), or DISC, controls more than 50 percent of the ......
48. Employer Identification Number Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Employer Identification Number) ...
49. Flexible Spending Account Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Flexible Spending Account) ...
50. Corporation Sociedad Anónima (s.a.) in International Trade Meaning of Sociedad Anónima (s.a.), according to the Dictionary of International Trade (Global Negotiator): In Spain, México and Latin America designation for a joint stock company with limited personal to shareholders. See [...]...
51. Related Foreign Export Corporation According to Section 933 of the Internal Revenue Code, any foreign corporation that satisfies the definition of a foreign international sales Corporation, A Real Property Holding Company, or an Associated Foreign Corporation (qq.V.). See Domestic International Sales Corporation.......
52. Health Savings Account Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Health Savings Account) ...
53. Real Estate Investment Trust Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Real Estate Investment Trust) ...
54. Subsidy Summary of Subsidy A payment or other emolument prodded by a governmental authority for the purpose of advancing an economic objective defined as being in the public interest. Usually the object is to make available certain goods or services that, in the absence of a subsidy to the [...]...
55. Gross Terms Synonymous with Gross Charter (read this and related legal terms for further details).......
56. Disposable Income Gross National Disposable Income (in the Human Development Area) In this context, Gross National Disposable Income means: derived from gross national income by adding current transfers from the rest of the world minus current transfers to the rest of the world (including net value of [...]...
57. Fiscal Policy Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Fiscal Policy) Ad Valorem Tax (sometimes, including Fiscal Policy) Alternative Minimum Tax (sometimes, including Fiscal Policy) Big Four (audit firms) (sometimes, including Fiscal Policy) [...]...
58. Associated Foreign Corporation As used in conjunction with the operations of a DOMESTIC INTERNATIONAL SALES CORPORATION (read this and related legal terms for further details), or DISC, a foreign corporation in which neither the DISC nor members of t......
59. Exemption With Progression For more details on Double Taxation, click here.......
60. Gross National Income Gross National Income (gni) (in the Human Development Area) In this context, Gross National Income (gni) means: comprises the market value of all products and services generated regardless of where the output is produced in given period (i.e., its gross domestic product, plus net receipts of [...]...
61. Gross Weight The total weight of a package, i.e., the contents plus all packaging.......
62. Black Market Black Market Definition Black Market is the term designating the illicit sale of commodities in violation of government rationing and price-fixing. The term originated in Europe during World War I, when the introduction of rationing in belligerent countries tempted some persons with access [...]...
63. Shell Company A "paper" company, usually operated without employees. Normally an attorney or other local agent or management company performs the legal duties of the company on behalf of the stockholders. Shell companies often operate in tax-free or low- tax jurisdictions such as Bermuda, Liechtenstein,......
64. Double Standard A program of precious metal coinage in which the nation employs two standards of value, usually gold and silver, each having a fixed ratio of value (the mint ratio). Under this system, either metal, in coined form, stands as legal tender. The double standard differs from bimetallism, with which it i......
65. Double Column Tariff Double-Column Tariff and the GATT Policy Negotiations In relation to the GATT Policy Negotiations, Christopher Mark (1993) provided the following explanation and/or definition of Double-Column Tariff: A tariff schedule listing two duty rates for some or all commodities. In any given case, the [...]...
66. Unitary Taxation A form of corporate taxation adopted by some U.S. states whereby state income tax is assessed on a pro rata portion of the company's worldwide profits, rather than on locally earned profits only. Unitary taxation emerged in the United States in 1926; at that time it was applied to interstate rai......
67. Double Agent Introduction to Double AgentDouble Agent, person pretending to work as a spy for one government while actually working as a spy for a rival government." (1)ResourcesNotes and ReferencesInformation about ...
68. Double Jeopardy Double Jeopardy in Constitutional Law From the Comparative Constitutions Project: Double Jeopardy refers to being charged twice for the same crime. Therefore a prohibition against double jeopardy means that no individual can be charged for the same crime if they were already found not guilty [...]...
69. Double Veto Embracing mainstream international law, this section on double veto explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "double veto" in the Parry and Grant Encyclopaedic Dictionary of International Law (currently, the [...]...
70. Double Majority Double Majority and Europe There is an entry on double majority in the European legal encyclopedia. Resources See Also Further Reading Entry "Double Majority" in the work "A Concise Encyclopedia of the European Union from Aachen to Zollverein", by Rodney Leach (Profile [...]...
71. Double Assessment Description of Double Assessment Resources See Also Double Taxation Under Taxation Taxation...
72. Double Adultery Description of Double Adultery Resources See Also Adultery Divorce...
73. Double Hatting Meaning of Double hatting Here is a very short concept of double hatting in the European Union framework: A military force assigned both to NATO and to the EU's embryonic army (the Eurocorps or the WEU) is said to be 'double-hatted'. Resources Notas y References See Also...
74. Taxation of business sale Contents Taxation of business sale This part of the Wiki Encyclopedia of Law explains the taxation of the parties in ... Read more...
75. Double Criminality Embracing mainstream international law, this section on double criminality explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "double criminality" in the Parry and Grant Encyclopaedic Dictionary of International Law [...]...
76. Taxation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation) Ad Valorem Tax (sometimes, including Taxation) Alternative Minimum Tax (sometimes, including Taxation) Big Four (audit firms) (sometimes, including Taxation) Black Market [...]...
77. American taxation “Sir, if such a man fell into errors, it must be from defects not intrinsical; they must be rather sought ... Read more...
78. List of taxation ministries Contents List of Taxation or Revenue Ministries Argentina •Government of Argentina, Buenos Aires, Administracion Federal de Ingresos Públicaos (AFIP) (Federal ... Read more...
79. Income Taxation Contents Income Taxation Income Taxation as a Specialized Area of Accounting One of the specialized area of accounting is income ... Read more...
80. Trust Taxation Contents Taxation of Trusts This entry try to offer a comprehensive overview of how the tax laws apply to settlors, ... Read more...
81. Encyclopedia of Taxation and Tax Policy Contents The Encyclopedia of Taxation and Tax Policy Editions First edition: October 1999 Number of Pages: 452 Editors: Joseph J. ... Read more...
82. History of Taxation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including History of Taxation) ...
83. Taxation and Customs Union Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation and Customs Union) ...
84. Taxation Definition Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation Definition) ...
85. Taxation in the European Union Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation in the European Union) ...
86. Taxation Office Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation Office) ...
87. Taxation Principles Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation Principles) ...
88. Taxation without representation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation without representation) ...
89. Types of Taxation Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Types of Taxation) ...
90. Corporate Taxation Corporate Taxation......
91. A Dictionary of Taxation Contents A Dictionary of Taxation Dictionary Details Title: A dictionary of taxation. Author: James, Simon, 1952- Edition: 2nd ed. Published: ... Read more...
92. Taxation Law Worldwide Taxation Law Contents of Worldwide Taxation Law Contents of this subject matter include: Choice of business structure Taxation of companies and members Taxation of partnerships and partners Taxation of trusts and beneficiaries Capital gains tax Aspects of international tax Tax [...]...
93. International Taxation Jurisdiction and Impact of National Treatment This section provides an overview of jurisdiction and impact of national treatment within the legal context of Tax Law as an Issue of International Economic Law in international economic law (Main Regulatory Areas). International Taxation in [...]...
94. Taxation of Electronic Commerce The Conduct and Regulation of Internet commerce in the Context of Internet Law Read, in this legal Encyclopedia, about the topic of this section, and, specially, about Taxation of Electronic Commerce...
95. Progressive Taxation Concept of Progressive Taxation Note: explore also the meaning of this legal term in the American Ecyclopedia of Law. Resources See Also Political Economy Public Policy...
96. Proportional (flat) Taxation Concept of Proportional (flat) Taxation Note: explore also the meaning of this legal term in the American Ecyclopedia of Law. Resources See Also Political Economy Public Policy...
97. Regressive Taxation Concept of Regressive Taxation Note: explore also the meaning of this legal term in the American Ecyclopedia of Law. Resources See Also Political Economy Public Policy...
98. Taxation and International Organizations Embracing mainstream international law, this section on taxation and international organizations explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "taxation and international organizations" in the Parry and Grant [...]...
99. Taxation: Enterprises and Persons Embracing mainstream international law, this section on taxation: enterprises and persons explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "taxation: enterprises and persons" in the Parry and Grant Encyclopaedic [...]...
100. 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," [...]...
101. ICC Commission on Taxation International Chamber of Commerce (ICC) Commission on Taxation This section provides an overview of international chamber of commerce (icc) commission on taxation within the legal context of International Tax Institutions in international economic law, with coverage of Architecture....
102. Federal Taxation Introduction This entry provides an overview of the legal framework of federal taxation, with a description of the most significant features of federal taxation at international level. Related Work and Conclusions Resources See Also References (Papers) Tax Cannibalization And Fiscal [...]...
103. Taxation: Diplomatic and Consular Exemptions Embracing mainstream international law, this section on taxation: diplomatic and consular exemptions explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "taxation: diplomatic and consular exemptions" in the Parry and [...]...
104. Taxation: Diplomatic and Consular Premises Embracing mainstream international law, this section on taxation: diplomatic and consular premises explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "taxation: diplomatic and consular premises" in the Parry and Grant [...]...
105. Doomsday Tax The tax obligation incurred by a U.S. firm upon the liquidation of a tax-haven subsidiary. Under Subpart F (read this and related legal terms for further details) of the Internal Revenue Code, the proceeds of such liquid......
106. Taxation: Sovereigns and States Embracing mainstream international law, this section on taxation: sovereigns and states explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "taxation: sovereigns and states" in the Parry and Grant Encyclopaedic Dictionary [...]...
107. Domestic International Sales Corporation Commonly known by the acronym DISC, a U.S.-chartered corporation, qualified with the Internal Revenue Service, that derives virtually all of its income from export sales and export-related activities. A properly qualified DISC was permitted to defer indefinitely tax on a portion of its income. The D......
108. 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.......
109. Added Value Tax Synonymous with Value Added Tax (VAT).......
110. Dock The space in the water at which a ship comes to rest. A dock is not a PIER or wharf (qq.v.), each of which has its own specific meaning. It would be appropriate, however, to say that a vessel docked at a pier. Also, used as a verb, to dock means to reduce the price of a product or commodity [...]...
111. Dock Receipt A document used at some ports to acknowledge delivery of cargo to a pier for shipment aboard a given vessel. The format of a dock receipt often resembles that of a bill of lading and contains substantially the same information concerning the cargo; it is signed and/or stamped by the stevedore [...]...
112. Drawback A feature of U.S. customs law that permits an American exporter to recover duties paid on foreign components or raw materials later fabricated into American products and exported. Upon exportation of the manufactured article a recovery or drawback, equal to 99 percent of the duties paid on the [...]...
113. 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 [...]...
114. Excise Tax Taxes, also commonly known as internal revenue taxes, imposed by the United States on certain classes of manufactures and services and on the performance of some transactions. Unlike customs duties, which are applied to imports only, excise taxes are applied equally to imports and domestic [...]...
115. Full Tax Credit For more details on Double Taxation, click here.......
116. Full Tax Exemption For more details on Double Taxation, click here.......
117. Hidden Tax Tax not paid directly by the consumer but included in the price to him, often without his knowledge. Customs duties exemplify this type of tax.......
118. Processing Tax A tax levied upon the first processing of certain raw materials and semiprocessed goods. In the case of imported materials, this tax is usually collected after clearing customs, upon first manipulation of the product.......
119. Sumptuary Tax A tax imposed upon certain goods to discourage consumption.......
120. Tax Credit Methods For more details on Double Taxation, click here.......