Civil Law Commons^™

Tinjauan Hukum Penerapan Hak Mendahulu Utang Pajak Dalam Perkara Kepailitan Pt Industries Badja Garuda Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, Siti Fatimah Citra Nurislamiati

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This paper discusses the application of pre-emptive rights over tax debt collection in bankruptcy disputes regulated in Article 41 paragraph (3) of Law Number 37 of 2004 concerning the Bankruptcy and Deferral of Debt Payment Obligations displayed by the Directorate General of Taxes. Tax debts outside the bankruptcy process for compulsory taxes are being filed for bankruptcy by requesting the Commercial Court to return all tax liabilities that would harm the interests of the country. In the event that a taxpayer has been declared bankrupt, the Directorate General of Taxes still has the right to overtake and is privileged, requesting …

Utilizing Legal Expertise To Positively Impact Coastal Communities, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Tanggung Jawab Direksi Perusahaan Terhadap Penyitaan Aset Milik Perusahaan Yang Melakukan Penunggakan Pajak, Jeffry P Samosir

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Law No. 40 of 2007 concerning Limited Liability Company, states in Article 97 paragraph (3) that "Each member of the Board of Director is personally responsiblity for the Company's losses if the person concerned is guilty or negligent in carrying out his duties in accordance with the provisions referred to in Article (2)." This provision is one of the provisions governing the responsibilities of the Directors of a Limited Liability Company. Limited Liability Company is not human in general, but a man-made work created by law, recognized by law like human, namely as a legal entity (Rechtspersoon). As a consequence …

Equal Protection Supreme Court Appellate Division Third Department

Touro Law Review

No abstract provided.

Due Process Supreme Court Appellate Division Second Department

Touro Law Review

No abstract provided.

How Special Is The Special Timing Rule? Analyzing The Timing Of Fica Taxation In Nonqualified Deferred Compensation Plans, Alan J. Ponce

Georgia State University Law Review

Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages such plans entail. However, for these employers, there remains an inherent ambiguity in the tax code regarding how and when employers should withhold Federal Insurance Contribution Act (FICA) taxes—that is, Social Security and Medicare taxes—on deferred compensation in nonqualified retirement plans.

Tax regulations provide two distinct methods for withholding FICA taxes …

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Bastardy And The Statute Of Wills: Interpreting A Sixteenth-Century Statute With Cases And Readings, M C. Mirow

M. C. Mirow

The Statute of Wills of 1540 created a tax loophole for transfers of property to illegitimate children. Assessments for wardships that would normally be imposed on certain transfers of land to children could be effectively avoided by establishing that the donee was illegitimate, and therefore a stranger to the donor for the purposes of the statute. English lawyers in the sixteenth and seventeenth centuries educated their colleagues about this newly available loophole. In the inns of court, lawyers discussed the statutory provisions and recent revenue cases from the Court of Wards. This article sets out the loophole, examines how the …

Stormwater Utility Fees: Considerations & Options For Interlocal Stormwater Working Group (Iswg), New England Environmental Finance Center

Economics and Finance

Stormwater utilities are a concept whose time seems to have arrived. Established by relatively few communities in the 1970s as a method of funding flood control measures, stormwater utilities now exist in over 400 municipalities and counties throughout the United States. During the next 10 years, their numbers are expected to swell dramatically – by one estimate to over 2,000 by the year 2014.

The reasons for this growth are multifold. Federal stormwater regulations passed in the 1980s (Phase I of the National Pollutant Discharge Elimination System Program, or NPDES), motivated many larger communities to seek alternative funding sources and …

Bastardy And The Statute Of Wills: Interpreting A Sixteenth-Century Statute With Cases And Readings, M C. Mirow

Faculty Publications

The Statute of Wills of 1540 created a tax loophole for transfers of property to illegitimate children. Assessments for wardships that would normally be imposed on certain transfers of land to children could be effectively avoided by establishing that the donee was illegitimate, and therefore a stranger to the donor for the purposes of the statute. English lawyers in the sixteenth and seventeenth centuries educated their colleagues about this newly available loophole. In the inns of court, lawyers discussed the statutory provisions and recent revenue cases from the Court of Wards. This article sets out the loophole, examines how the …

Equal Protection

Touro Law Review

No abstract provided.