Αποτελέσματα Αναζήτησης
provides an overview of the principles underlying corporate income tax, focusing primarily on the taxation of cross-border income both under domestic laws and in the context of tax treaties.
10 Φεβ 2023 · This chapter describes the main principles and concepts of taxation. It discusses the definition of taxation and taxes, the main characteristics of a tax system, and the sources of tax legislation. The classification of taxes, taxable events, and the application of...
Whatever form of tax assignment a federal system of government adopts, an assignment of taxation power for each tier of government shall be determined under the constitution. The FDRE Constitution is detailed in terms of allocating taxation powers between government and the regional States.
residual powers go to the federal government in federations that emerged from previously unitary regimes and to the constituent-unit governments in federations that brought previously separate units together. Residual-power clauses can be important, notably in consti-tutions, such as that of the US, where the federal powers are defined
18 Απρ 2017 · residual power of taxation power has never vested to any tier of government rather the constitution called it 'undesignated tax' and the two federal houses have the power to decide over
This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category...
What Are Residual Profits? For purposes of this article, the term residual profits refers to the portion of total profits that exceeds a threshold that, usually, is designed to isolate a minimum level of profit from taxation. As explained in section 3.1.2., thresholds include a “risk-free return”, a “normal return” and “routine return.”
