Journal articles on the topic 'Qualification for income tax purposes'
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Khavanova, Inna A. "Islamic (Counterpart) Financing: The Russian Experiment and International Tax Agreements." Banking law 1 (January 18, 2024): 28–38. http://dx.doi.org/10.18572/1812-3945-2024-1-28-38.
Full textWerlauff, Erik. "Taxation of Foreign Foundations in Light of EU Law." European Company Law 13, Issue 1 (January 1, 2016): 7–13. http://dx.doi.org/10.54648/eucl2016002.
Full textShinkareva, O. V., and V. A. Vishnevskiy. "Tax accounting of expenses of medical organizations for professional training of employees." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 18, 2023): 37–46. http://dx.doi.org/10.33920/med-17-2303-04.
Full textSauer, Christian, Rainer Heurung, and Ariane Bresgen. "Germanys Statutory Treatment of Special Payments in Transnational Cases." Intertax 42, Issue 10 (October 1, 2014): 644–52. http://dx.doi.org/10.54648/taxi2014057.
Full textPandyak, Igor. "System of taxation of hotel enterprises in Ukraine." Visnyk of the Lviv University. Series Geography, no. 54 (November 26, 2020): 142–49. http://dx.doi.org/10.30970/vgg.2020.54.11828.
Full textTangian, Andranik. "Decent work: indexing European working conditions and imposing workplace tax." Transfer: European Review of Labour and Research 15, no. 3-4 (August 2009): 527–56. http://dx.doi.org/10.1177/10242589090150031801.
Full textSentsova (Karaseva), M. V. "The legal qualification of transactions for tax purposes." Russian Journal of Legal Studies 3, no. 3 (September 15, 2016): 111–16. http://dx.doi.org/10.17816/rjls18173.
Full textKulicki, Jacek. "Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych." Zeszyty Prawnicze Biura Analiz Sejmowych 1, no. 69 (2021): 189–215. http://dx.doi.org/10.31268/zpbas.2021.16.
Full textTiley, John. "Income Tax—Purposes and Trading Transactions." Cambridge Law Journal 50, no. 3 (November 1991): 416–18. http://dx.doi.org/10.1017/s0008197300016159.
Full textVan Schalkwyk, Linda, and Rudie Nel. "Non-executive directors: Employees or independent contractors for both income tax and employees’ tax purposes?" Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 401–20. http://dx.doi.org/10.4102/jef.v6i2.267.
Full textCipollini, Claudio. "Article: Crypto Staking Taxation Across Selected Countries: A Critical Evaluation." Intertax 52, Issue 2 (February 1, 2024): 118–38. http://dx.doi.org/10.54648/taxi2024019.
Full textde Leeuw, Arianne, and Arco C. P. Bobeldijk. "Dutch Corporate Income Tax and Dividend Withholding Tax Treatment of Separated Private Estates." Intertax 43, Issue 12 (December 1, 2015): 844–50. http://dx.doi.org/10.54648/taxi2015077.
Full textArtemov, N. M., and V. V. Golenev. "Determination of the actual tax liability for personal income tax: law enforcement analysis." Law Enforcement Review 6, no. 2 (June 21, 2022): 93–105. http://dx.doi.org/10.52468/2542-1514.2022.6(2).93-105.
Full textBuursma, Jogchum, and Xavier Auerbach. "The Netherlands: New Legislation Regarding the Taxation of Trusts." Intertax 38, Issue 8/9 (August 1, 2010): 465–71. http://dx.doi.org/10.54648/taxi2010049.
Full textSekhon, Shailinder. "Indian Agricultural Income Lessens the Income Tax Burden: A Fiscal Illusion." VISION: Journal of Indian Taxation 9, no. 2 (2022): 70–83. http://dx.doi.org/10.17492/jpi.vision.v9i2.922205.
Full textStara, Nancy J., and Brad Cripe. "State Law: The Foundation for Federal Tax Law." ATA Journal of Legal Tax Research 2, no. 1 (January 1, 2004): 26–39. http://dx.doi.org/10.2308/jltr.2004.2.1.26.
Full textNel, Rudie. "Depreciation allowances for tax purposes in periods of less than a year." De Jure 55, no. 1 (April 17, 2023): 173–83. http://dx.doi.org/10.17159/2225-7160/2022/v55a11.
Full textПопов and Alexey Popov. "Tax Accounting of Securities Transactions: Features, Problems and Solutions." Economics 4, no. 3 (June 17, 2016): 21–24. http://dx.doi.org/10.12737/18959.
Full textPutri, Victoria Pasari. "Analysis of tax law on income tax for construction services business." Requisitoire Law Enforcement 14, no. 2 (January 30, 2023): 33–38. http://dx.doi.org/10.59651/relae.v14i2.94.
Full textSchmidt, Dennis. "Ministerial Tax Issues: On Wingo and a Prayer." ATA Journal of Legal Tax Research 6, no. 1 (January 1, 2008): 78–93. http://dx.doi.org/10.2308/jltr.2008.6.1.78.
Full textSemenova, Galina N. "INCOME TAX AS A TOOL TO STIMULATE INNOVATIVE AND INVESTMENT ACTIVITY IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 235–43. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.035.
Full textBrink, Sophia. "An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers." Journal of Economic and Financial Sciences 8, no. 1 (April 30, 2015): 145–64. http://dx.doi.org/10.4102/jef.v8i1.88.
Full textShevlin, Terry, Tanya Y. H. Tang, and Ryan J. Wilson. "Domestic Income Shifting by Chinese Listed Firms." Journal of the American Taxation Association 34, no. 1 (January 1, 2012): 1–29. http://dx.doi.org/10.2308/atax-10150.
Full textCastro, Leonardo Freitas de Moraes e., and Alexandre Luiz Moraes do Rêgo Monteiro. "Qualification of Services Under Double Tax Treaties in Brazil: Open Issues After Iberdrola Case." Intertax 45, Issue 1 (January 1, 2017): 54–66. http://dx.doi.org/10.54648/taxi2017005.
Full textSteuerle, C. Eugene. "Policy Watch: Tax Credits for Low-Income Workers with Children." Journal of Economic Perspectives 4, no. 3 (August 1, 1990): 201–12. http://dx.doi.org/10.1257/jep.4.3.201.
Full textShon, John, and Stanley Veliotis. "Is There a December Effect? Strategic Prepayments of Deductible State Income Tax." Journal of the American Taxation Association 32, no. 2 (September 1, 2010): 53–71. http://dx.doi.org/10.2308/jata.2010.32.2.53.
Full textBrazelton, Julia K., Caroline D. Strobel, and David Ryan. "Equity: The Effects Of Tax Reform On Progressivity Features Of The Tax Structure." Journal of Applied Business Research (JABR) 7, no. 4 (October 18, 2011): 9. http://dx.doi.org/10.19030/jabr.v7i4.6198.
Full textToshmatov, Shukhrat A., Zafarjon A. Abdullaev, and Zarif O. Ahrorov. "Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan." Journal of Tax Reform 8, no. 3 (2022): 236–50. http://dx.doi.org/10.15826/jtr.2022.8.3.119.
Full textLim, Setiadi Alim. "Earning Management dan Deferred Tax." BIP's JURNAL BISNIS PERSPEKTIF 2, no. 2 (July 30, 2010): 109–17. http://dx.doi.org/10.37477/bip.v2i2.282.
Full textLim, Setiadi Alim. "Earning Management dan Deferred Tax." BIP's JURNAL BISNIS PERSPEKTIF 2, no. 2 (July 30, 2010): 109–17. http://dx.doi.org/10.37477/bip.v2i2.282.
Full textChoi, Won-Wook, and Hyun-Ah Lee. "Management Of Accrual Components In Response To Corporate Income Tax Rate Changes: Evidence From Korea." Journal of Applied Business Research (JABR) 29, no. 5 (August 28, 2013): 1421. http://dx.doi.org/10.19030/jabr.v29i5.8024.
Full textSchwibinger, Stefan. "Developing a Uniform Understanding of Income Classification: Everyones Business? A Review of Business Income and the Criterion of Asset Management in Tax Treaty Interpretation." Intertax 47, Issue 1 (January 1, 2019): 7–23. http://dx.doi.org/10.54648/taxi2019002.
Full textOfiarski, Zbigniew. "New Income Tax Reliefs for Donations Made by Taxpayers for Purposes Related to Combating the Effects of the COVID-19 Pandemic." Białostockie Studia Prawnicze 26, no. 4 (November 26, 2021): 121–38. http://dx.doi.org/10.15290/bsp.2021.26.04.08.
Full textAprilia, Fatma Yunita, Luluk Desva Fitriah, and Gideon Setyo Budiwitjaksono. "ANALISIS REVALUASI ASET DALAM LAPORAN KEUANGAN PT PLN TAHUN 2021." Jurnal Manajemen, Bisnis dan Kewirausahaan 2, no. 3 (December 27, 2022): 74–81. http://dx.doi.org/10.55606/jumbiku.v2i3.508.
Full textRaicevic, Bozidar, Brankica Gagic, and Danijel Pantic. "System and tax policy and population policy." Stanovnistvo 36, no. 1-2 (1998): 81–104. http://dx.doi.org/10.2298/stnv9802081r.
Full textAntolis, Michael Lianwar, Ida Ayu Putu Widiati, and I. Putu Gede Seputra. "Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial." Jurnal Interpretasi Hukum 2, no. 3 (November 24, 2021): 468–72. http://dx.doi.org/10.22225/juinhum.2.3.4121.468-472.
Full textKharin, Alexander K. "ANTI-HYBRID MISMATCH PROVISIONS OF THE FOREIGN TAX LEGISLATIONS AND THEIR COMPLIANCE WITH THE TAX CERTAINTY PRINCIPLE." Ser-11_2023 64, no. 4, 2023 (November 8, 2023): 53–68. http://dx.doi.org/10.55959/msu0130-0113-11-64-4-4.
Full textMcMahon, Stephanie Hunter. "To Save State Residents: States' Use of Community Property for Federal Tax Reduction, 1939–1947." Law and History Review 27, no. 3 (2009): 585–625. http://dx.doi.org/10.1017/s0738248000003916.
Full textKhoruzhy, L. I., Yu N. Katkov, R. V. Kostina, A. A. Romanova, and Yu A. Myrksina. "Methodological approaches to the formation of income and expense accounting registers for tax purposes." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (February 21, 2022): 236–45. http://dx.doi.org/10.33920/sel-11-2203-05.
Full textOesterhelt, Stefan, and Reto Heuberger. "Collective Investment Vehicles in International Tax Law: The Swiss Perspective." Intertax 38, Issue 1 (January 1, 2010): 31–37. http://dx.doi.org/10.54648/taxi2010003.
Full textVorhach, Olena. "Personal income taxation in the human capital development incentive." Economy of Industry 4, no. 96 (November 25, 2021): 56–80. http://dx.doi.org/10.15407/econindustry2021.04.056.
Full textYunina, Fitri. "PENINGKATAN PENERIMAAN PAJAK PENGHASILAN MELALUI PELAKSANAAN EKSTENSIFIKASI PERPAJAKAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK ACEH." Akbis: Media Riset Akuntansi dan Bisnis 5, no. 2 (October 28, 2021): 91. http://dx.doi.org/10.35308/akbis.v5i2.3690.
Full textAl- Khasawneh, Reem Oqab Hussein. "Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan." International Journal of Accounting and Financial Reporting 10, no. 2 (July 2, 2020): 135. http://dx.doi.org/10.5296/ijafr.v10i2.17298.
Full textThomaz Pignatari, Leonardo. "The Qualification of Technical Services in Brazilian Double Tax Treaties and the Possible Impacts of the Adoption of Article 12B, UN Model Convention." Intertax 49, Issue 8/9 (August 1, 2021): 674–90. http://dx.doi.org/10.54648/taxi2021066.
Full textBrink, Sophia. "Inkomstebelastinghantering van korting ontvang in die hande van 'n nie-handeldrywende persoon." Journal of Economic and Financial Sciences 7, no. 1 (April 30, 2014): 213–30. http://dx.doi.org/10.4102/jef.v7i1.137.
Full textSmith, Michael J. "Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices." Accounting Review 77, no. 1 (January 1, 2002): 161–84. http://dx.doi.org/10.2308/accr.2002.77.1.161.
Full textLukman, Elvini, and Purnamawati Helen Widjaja. "THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020." International Journal of Application on Economics and Business 1, no. 2 (August 6, 2023): 543–56. http://dx.doi.org/10.24912/v1i2.543-556.
Full textLukman, Elvini, and Purnamawati Helen Widjaja. "THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020." International Journal of Application on Economics and Business 1, no. 2 (August 6, 2023): 543–56. http://dx.doi.org/10.24912/ijaeb.v1i2.543-556.
Full textBilquees, Faiz. "Elasticity and Buoyancy of the Tax System in Pakistan." Pakistan Development Review 43, no. 1 (March 1, 2004): 73–93. http://dx.doi.org/10.30541/v43i1pp.73-93.
Full textAndresen, Ulf. "Case Law Note: Arm’s Length Net Income for German Withholding Tax and Tax Declaration Purposes." Intertax 48, Issue 8/9 (August 1, 2020): 831–35. http://dx.doi.org/10.54648/taxi2020081.
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