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Search results for: “tax system”

  • Moody Classification system

    Moody Classification System History: Foreign and comparative law librarianship Margaret M. Moody and her sister, Murtle, both started work as assistant librarians at Harvard Law School Library. The two sisters later created the famous Moody Classification system – a way of cataloging foreign law literature with country codes featuring the Moody’s own numbering system. Margaret…

  • Moody Classification system

    Moody Classification System History: Foreign and comparative law librarianship Margaret M. Moody and her sister, Murtle, both started work as assistant librarians at Harvard Law School Library. The two sisters later created the famous Moody Classification system – a way of cataloging foreign law literature with country codes featuring the Moody’s own numbering system. Margaret…

  • 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 […]

  • A Dictionary of Taxation

    A Dictionary of Taxation Dictionary Details Title: A dictionary of taxation. Author: James, Simon, 1952- Edition: 2nd ed. Published: Cheltenham ; Northhampton, Mass. : Edward Elgar, 2012. Number of Pages: 299 Subjects: Taxation — Dictionaries. Taxation. Great Britain. Dictionaries. Notes: Previous edition: 1998. Formerly CIP. Includes bibliographical references. Also issued online. ISBN: 9781849801225 Dewey Number:…

  • Wests Tax Law Dictionary

    West’s Tax Law Dictionary West’s Tax Law Dictionary Details Publisher: West Group Title: West’s Tax Law Dictionary: Definitions of Terms, Words, and Phrases Used in Modern Americn Tax Law and Listings of Federal Tax Forms, Instructions, and Publications Pages: 1358 Some of the Tax Concepts of the Dictionary Able Accounts Actuarial Valuations Adoption Affordable Care…

  • Classification System

    Library of Congress Classification System in Law LibrariesThe follow definition of Library of Congress Classification System is of use in law library research: A classification system developed by the Library of Congress for its collection, and used by most of the nation's college and […]

  • Syntax

    Ad Hoc Syntax in Legal Information RetrievalThe following is a basic concept of Ad Hoc Syntax in relation to information retrieval. In addition to this, Ad Hoc Syntax may be applied to legal texts, including case law, legislation and scholarly works. Ad hoc (to this) syntax refers to syntax […]

  • Party Systems

    Political Parties: Party SystemsIntroduction to Party SystemsA political party system consists of all the parties in a particular nation and the laws and customs that govern their behavior. There are three types of party systems: (1) multiparty systems, (2) two-party systems, and (…

  • Poll Tax and Residence

    Introduction to Poll Tax and ResidenceVarious countries have employed a poll tax to raise general revenues for the conduct of government and the waging of war, not as a requirement for voting. During its first wave of popularity in the United States, after the American Revolution (1775-1783…

  • Prison Systems

    Introduction to Prison SystemsPrisons throughout the world have many similarities. The prison site consists of buildings of various sizes surrounded by high walls topped with razor wire. The buildings are staffed by armed guards or correctional officers who maintain inmates under close supe…

  • Taxation Office

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

  • 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…

  • 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…

  • 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….

  • Income Taxation

    Income Taxation Income Taxation as a Specialized Area of Accounting One of the specialized area of accounting is income taxation. Preparing an income-tax form entails collecting information and presenting data in a coherent manner; therefore, both individuals and businesses frequently hire accountants to determine their taxes. Tax rules, however, are not identical with accounting theory…