• Tax Law and Accounting
    Tax Law and Accounting Every person, organization, company, or non-profit is subject to the income tax. Income tax refers to those taxes imposed on any money earned during a calendar year. The government taxes our income so it can have enough money to pay for the things we all need. In order to comply...
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  • MIS note
     暨 南 大 学 本科生课程论文 论文题目:The reform of enterprise income tax law from tax bureau aspect 学 院: 国际学院 专 业: CGA会计学 课程名称: 中国税制 学生姓名: 陈泓暐 学 号: 2012050063 指导教师: ...
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  • Double Taxation Law in India
    DOUBLE TAX AVOIDANCE AGGREMENT SECTION 90 OF INCOME TAX 73 India has comprehensive Double Taxation Avoidance Agreements (DTAA ) with 79 countries. This means that there are agreed rates of tax and jurisdiction on specified types of income arising in a country to a tax resident of another country. Under...
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  • Introduction to Income Tax
    Introduction to Income Taxation The inherent and fundamental powers of the State are: 1. Police power,2. Power of eminent domain and 3, power of taxation. Taxation is an inherent right of the state. A state as a matter of essential necessity , is deemed conferred with the right and power of taxation...
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  • Practice and Legal Aspects of Corporate Taxation in Bulgaria
    of the Corporate Income Tax. Subject to review focuses on the analysis of these legal aspects. These frames this subject objectively coursework argue that the main aspects of corporate tax in Bulgaria are defined in our Corporate Income Tax (CIT) Law on Value Added Tax (VAT) and Tax-Insurance Procedure...
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  • taxation
    power of taxation being an inherent power is the lifeblood theory of taxation which posits that the very existence of the state is dependent upon tax revenues collected. Without taxes the states would not be able to perform the functions for which has been organized. b. Manifestation: 1. Imposition...
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  • Principle of international taxation
    International Tax Lesson 1 – Taxation Principles – Residence and source Corporations Agenda • Residence and Source as principles of taxation • Special case 1: The Hong Kong case • Example of tax planning based on the principle of source • Special case 2: the USA case Agenda • Residence...
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  • taxation
    power of taxation being an inherent power is the lifeblood theory of taxation which posits that the very existence of the state is dependent upon tax revenues collected. Without taxes the states would not be able to perform the functions for which has been organized. b. Manifestation: 1. Imposition...
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  • Double Taxation
    Jurisdictional Principles, Model Tax Conventions and Argentina’s Experience Prof. Antonio Hugo Figueroa Universidad de Buenos Aires Reprinted from 59 Bulletin for International Fiscal Documentation 379-386 (August/September 2005) Chairman of the UN Group of Experts on International Tax Cooperation (1997/2004)...
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  • International Taxation
    International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets...
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  • Tax Introduction
    CHAPTER ONE - INTRODUCTION HISTORICAL BACKGROUND: 1917 - Income tax first introduced in Canada as temporary measure to finance Canadian troops in World War I. Jan 1, 1972 - Major revisions to Income Tax Act and introduction of taxation of capital gains. 1988 - Significant changes to personal...
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  • Laws to Be Made by Me of India
    ------------------------------------------------- Law of India From Wikipedia, the free encyclopedia Law of India This article is part of the series: Judiciary of IndiaAdministrationMinistry of JusticeDepartment of Legal AffairsLegislative DepartmentDepartment of JusticeLaw Commission of IndiaCivil...
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  • Law Taxation
    classified as Comprehensive and Limited. Comprehensive Double Taxation Agreements provide for taxes on income, capital gains and capital, while Limited Double Taxation Agreements refer only to income from shipping and air transport, or estates, inheritance and gifts. Comprehensive agreements ensure that...
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  • Income Tax Law Research
    Income Tax Law Research For questions and issues involving income tax law, individuals, businesses, attorneys, and tax preparers have several information resources that provide answers. This paper, however, summarizes only four sources of income tax law, which are IRS.gov, USA.gov, Treasury Tax Regulations...
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  • Double Taxation
    twice for the same asset or income. This happens when taxing jurisdictions overlap and a transaction, asset, or income amount is subject to taxation in both jurisdictions. When an individual must deal with double taxation, he or she may lose a significant portion of income. In some cases, this may cause...
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  • Income Tax
    WORKING WITH THE FEDERAL TAX LAW Lecture Notes SUMMARY OF CHANGES IN THE CHAPTER The following are notable changes in the chapter from the 2010 Edition. For major changes, see the Preface to the Instructor’s Edition of the text. News Boxes • Replaced Tax in the News titled The Most...
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  • Gasb and Fasb
    to operate the government during the early days of the United States of America. The first sales tax was imposed to help pay off the expenses incurred as a result of the War of 1812. The first income tax law was enacted by Congress during 1862 to sustain the Civil War. The commissioner of Internal Revenue...
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  • Tax Law and Accounting
    Tax Law and Accounting The inception of tax law has been revolutionizing revenue production since the congregation of society. As the tax law transitioned from antiquated statutes to modern statutes, the underlying objectives began to expand as well. Tax law originally configured for the sole purpose...
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  • Management Account
    TAX ADMINISTRATION Traditionally, taxation is a main source of revenue to Governments all over the world, tax thus becomes a burden that every citizen must bear to support the government. The government has certain functions to perform for the benefit of those it governs. The scope of these functions...
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  • Classification of Taxes
    taxes 1. As to subject matter or object A. personal, poll or capitation- tax of a fixed amount on individuals residing within a specified territory, without regard to their property, occupation or business. Ex. Community tax (basic) B. property- imposed on property, real or personal, in proportion...
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