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Full-Text Articles in Law
Charitable Donations: Giving To Museums And Nonprofits, Terri Helge
Charitable Donations: Giving To Museums And Nonprofits, Terri Helge
Terri L. Helge
No abstract provided.
How New Custody Rule Impacts Cpa Financial Planners, William Byrnes
How New Custody Rule Impacts Cpa Financial Planners, William Byrnes
William H. Byrnes
No abstract provided.
An Empirical Survey Of The Population Of U.S. Tax Court Written Decisions, Daniel Katz, M Bommarito, J Isaacs-See
An Empirical Survey Of The Population Of U.S. Tax Court Written Decisions, Daniel Katz, M Bommarito, J Isaacs-See
Daniel M Katz
No abstract provided.
Fiscal Federalism In Chinese Taxation, Wei Cui
Fiscal Federalism In Chinese Taxation, Wei Cui
Wei Cui
The legal debate about the decentralization of taxing power in China has mainly centered around a directive issued by the State Council at the end of 1993, which directive, at the same time as launching the well-known and widely-discussed tax reform of 1994, announced that legislative power regarding taxation would be reserved exclusively for the central government. This directive has no constitutional basis, and its subsequent statutory incarnations are all either incomplete or ambiguous. Moreover, in the adoption of tax regulations for many types of taxes, there have been numerous deviations from this principle of centralization, and the bearing of …