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Articles 1 - 12 of 12
Full-Text Articles in Tax Law
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Hugh J. Ault
No abstract provided.
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Eu-Domstolens Proportionalitetsbedömning, Maria Hilling
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Eu-Domstolens Proportionalitetsbedömning, Maria Hilling
Maria Hilling
No abstract provided.
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Hugh J. Ault
No abstract provided.
Is There A Need To 'Substantially Modify' The Terms Of The Trips Agreement?, Varun Vaish
Is There A Need To 'Substantially Modify' The Terms Of The Trips Agreement?, Varun Vaish
Varun Vaish
The TRIPS Agreement is no stranger to controversy and since its inception has been subject to harsh criticism and calls for modification. The task of defending the TRIPS Agreement, particularly from the point of view of an observer from a third world country is, therefore no mean feat. This article focuses on four major fields where a substantial modification of the TRIPS is being debated and suggests that in the light of the recent decisions of the TRIPS Council, the special and differential treatment incorporated, the intrinsic flexibilities available, and the initiatives undertaken at Doha, ‘substantial modification’ is avoidable. The …
La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García
La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García
Bruno L. Costantini García
La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)
The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos
The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos
Michael Diathesopoulos
The paper examines the characteristics of some common alternative forms of dispute settlement and their key differences from arbitration regarding their nature and scope. Its purpose is to explore each mechanism's suitability for specific types of disputes.
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García
Bruno L. Costantini García
Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.
Inconstitucionalidad Del Cobro Del Impuesto Sobre La Renta Sobre Jubilaciones, Pensiones Y Haberes De Retiro, Guillermo Castorena
Inconstitucionalidad Del Cobro Del Impuesto Sobre La Renta Sobre Jubilaciones, Pensiones Y Haberes De Retiro, Guillermo Castorena
Guillermo Castorena
Argumentos de inconstitucionalidad del precepto. - La LISR no grava el ingreso por pensiones y por ende artículo el 109 fracción III es inconstitucional al no existir el objeto del gravamen. - Violación al artículo 5º de la Constitución Política de los Estados Unidos Mexicanos (CPEUM) pues al ser las pensiones, jubilaciones y haberes de retiro producto del trabajo, la retención realizada con fundamento en el artículo 109 fracción III, constituye una doble tributación. - Violación a los artículos 123 y 127 de la CPEUM, que señalan que el salario será gravable, pero no así la pensión. - Violación a …
Global Taxation Of Cross Border E-Commerce Income, Rifat Azam Dr.
Global Taxation Of Cross Border E-Commerce Income, Rifat Azam Dr.
Rifat Azam Dr.
Amazon sells tangibles, intangibles and services worldwide that totaled $34 Billion USD in 2010. At eBay.com more than 97 million active users globally meet to sell and buy online in total amount of $62 Billion USD in 2010. Global clicks at Google.com contributed substantially to its $10.5 Billion USD revenues in Q4 2011. In the year 2010 Americans spent around $173 billion USD shopping online. Global e-commerce turnover is expected to grow up to $963 Billion USD in 2013. These figures illustrate the importance of e-commerce in the global economy today and tomorrow. The taxation of e-commerce as well is …
An Offer In Compromise You Can’T Confuse: It Is Not The Opening Bid Of A Delinquent Taxpayer To Play Let’S Make A Tax Deal With The Internal Revenue Service, Irwin J. Katz
Irwin J Katz
Most articles written about offers in compromises read like how to primers. This article, unlike those other articles, explains what an offer in compromise is and what it is not. Starting with the premise that the IRS’ primary goal is to collect the entire amount of any outstanding tax liability, an offer in compromise is not an opening bid of a delinquent taxpayer to engage in tax gamesmanship with the IRS. On the other hand, although in cases of financial hardship, an offer in compromise is a means for a taxpayer to settle her tax liability for a lesser amount, …
The William O. Douglas Tax Factor: Where Did The Spin Stop And Who Was He Looking Out For?, I Jay Katz
The William O. Douglas Tax Factor: Where Did The Spin Stop And Who Was He Looking Out For?, I Jay Katz
Irwin J Katz
ABSTRACT THE WILLIAM 0. DOUGLAS TAX FACTOR: WHERE DID THE SPIN STOP AND WHO WAS HE LOOKING OUT FOR?
Although much better known for his opinions regarding constitutional law and individual rights, Justice William 0. Douglas also left an indelible mark in tax law. Throughout his thirty-six year tenure on the Supreme Court, Douglas wrote a significant number of majority and dissenting opinions in some of the most famous tax law cases of his day. As the title of the article suggests, most of Douglas's opinions were full of spin from the bias of the party he favored and read …
China, Wei Cui
China, Wei Cui
Wei Cui
This overview of the current state of China’s income tax treaties highlights three themes. First, the OECD and UN Model Conventions have shaped not only the treaties that China has negotiated but also the country’s domestic tax law itself. A significant number of concepts were introduced into domestic law primarily by borrowing from the treaty framework: these transplants have sometimes enriched affiliated concepts in domestic law, but in other cases, due to the limitations in the treaty framework itself, have held back the development of domestic law. Second, there are important examples where conflicts between China’s treaty obligations and its …