Search results for: “tax administration”
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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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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 […]
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Encyclopedia of Taxation and Tax Policy
The Encyclopedia of Taxation and Tax Policy Editions First edition: October 1999 Number of Pages: 452 Editors: Joseph J. Cordes, Robert D. Ebel, Jane G. Gravelle Publisher: Urban Institute Press Language: English ISBN-10: 0877666822 ISBN-13: 978-0877666820 Second edition: November 30, 2005 Editors: Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle. 518 pages, ISBN…
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Should Trusts file income tax returns to the IRS?
Should Trusts file income tax returns to the IRS? Trusts must file a Form 1041, U.S. Income Tax Return for Estates and Trusts, for each taxable year where the trust has $600 in income or the trust has a non-resident alien as a beneficiary. However, if the trust is classified as a grantor trust, it…
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Revenue Law
Worldwide Revenue Law Contents of Worldwide Revenue 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 aspects […]
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Revenue Law
Worldwide Revenue Law Contents of Worldwide Revenue 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 aspects […]
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Code Law Systems
Code Law Systems The term “code-law systems” is usually employed, as a legal term of art, with two different, if related, meanings. First, “code” refers to the reduction of the laws customarily observed by a particular people to a more or less permanent, organized, and written form through a comprehensive piece of legislation or codification.…
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KIA-KIK North America LC Classification
KIA-KIK North America — Continued KIE-KIK United States US Diagram Cf. KF8201+ Indians (Law of the United States) Cf. E78-99.Z9 Indians of North America KIE (5000 no) Regional comparative American Indian law Bibliography General bibliography 2.A-Z Guides to law collections. Tribal law gateways (Portals). Web directories, A-Z Including national and regional tribal directories 2.A46 American…
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Constitutional Text: Brazil Constitution of 1988
Constitutional Text: Brazil Constitution of 1988 CONSTITUTION OF THE FEDERATIVE REPUBLIC OF BRAZIL OCTOBER 5, 1988 Preamble We, the representatives of the Brazilian People, convened in the National Constituent Assembly to institute a democratic state for the purpose of ensuring the exercise of social and individual rights, liberty, security, well-being, development, equality and justice as…
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Transfer Pricing Adjustment
Transfer Pricing Adjustment Additional Adjustments to Be Made in the Wake of a Transfer Pricing Adjustment By Nicholas Webb, BNA Tax Management, for the Tax Management International Forum (2008) In the fact pattern established for the discussion of the first topic, it was assumed that H was a business entity formed under the laws of…
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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 […]
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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 […]