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Full-Text Articles in Taxation-Federal
Prinsip Kerahasiaan Bank Dan Self Assessment System Dikaitkan Dengan Undang-Undang Akses Informasi Keuangan Sebagai Upaya Penegakan Kepatuhan Pajak, Salsabila Aufadhia Ilanoputri
Prinsip Kerahasiaan Bank Dan Self Assessment System Dikaitkan Dengan Undang-Undang Akses Informasi Keuangan Sebagai Upaya Penegakan Kepatuhan Pajak, Salsabila Aufadhia Ilanoputri
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Indonesia is a country that is actively carrying out development aimed at advancing the welfare of the community, one of which is in the economic sector. Banking and taxation are sector capable of supporting the national economy. Banks as financial services institutions that directly withdraw funds from the public based on customer trust, so that bank secrecy is the soul of the banking system. In addition, the economic rate in Indonesia is also supported by the facilities and infrastructure built through funds obtained from various state fees, one of which is taxes based on Self Assessment System (SAS). The principle …
Is Financial Difficulty Really Enough? The Battle Of The Circuits To Define Reasonable Cause For Small Businesses' Failure To Pay Taxes, Lyndsey Insani
Is Financial Difficulty Really Enough? The Battle Of The Circuits To Define Reasonable Cause For Small Businesses' Failure To Pay Taxes, Lyndsey Insani
Valparaiso University Law Review
No abstract provided.
Indopco, Inc. V. Commissioner: National Starch Isn't The Only One "Stiffed" By The Supreme Court's Decision, Jeffrey Gates Davis
Indopco, Inc. V. Commissioner: National Starch Isn't The Only One "Stiffed" By The Supreme Court's Decision, Jeffrey Gates Davis
Pepperdine Law Review
No abstract provided.
The Misuse Of Textualism: A Further Reply To Prof. Kahn, Stephen B. Cohen
The Misuse Of Textualism: A Further Reply To Prof. Kahn, Stephen B. Cohen
Georgetown Law Faculty Publications and Other Works
Because readers have already endured four articles, two by me and two by Prof. Douglas A. Kahn, debating the meaning of section 67(e)(1), I am reluctant to respond to Prof. Kahn’s rejoinder, which appeared in the January 18 issue of Tax Notes. Nevertheless, our disagreement implicates the judicial craft of two U.S. Supreme Court members, Chief Justice John Roberts and Justice Sonia Sotomayor. I therefore feel it important to answer Prof. Kahn’s latest contentions, recognizing my duty to be as brief as possible.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.