Works matching DE "TAX evasion laws"

Results: 102

Mitteilungspflichten bei Auslandsbeziehungen nach § 138 Abs. 2 und § 138b AO in der Fassung des Steuerumgehungsbekämpfungsgesetzes (StUmgBG); Änderung der Tz. 1.3.1.1 Mitteilung bei Überschreiten der Beteiligungsgrenze und 1.3.2 Veräußerung von Beteiligungen des BMF-Schreiben v. 5.2.2018 (BStBl. I 2018, 289), geändert durch BMF-Schreiben v. 18.7.2018 (BStBl. I 2018, 815), v. 21.5.2019 (BStBl. I 2019, 473) und v. 18.9.2020 (BStBl. I 2020, 971)

Published in:: FinanzRundschau, 2021, v. 103, n. 4, p. 186, doi. 10.9785/fr-2021-1030418
Publication type:: Article

Einlage im Privatvermögen entstandener Wirtschaftsgüter oder: wie man mit Kies „Kohle" macht.

Published in:

FinanzRundschau, 2020, v. 102, n. 13, p. 593, doi. 10.9785/fr-2020-1021305

By:

Wendt, Michael

Publication type:

Article

Veranlassungszusammenhang und Markteinkommen.

Published in:

FinanzRundschau, 2020, v. 102, n. 13, p. 586, doi. 10.9785/fr-2020-1021304

By:

Valta, Matthias

Publication type:

Article

Der gesetzgeberische Totalausfall bei der ATAD-Umsetzung vor dem Hintergrund aktueller Einflüsse auf die künftige Hinzurechnungsbesteuerung.

Published in:

FinanzRundschau, 2020, v. 102, n. 3, p. 105, doi. 10.9785/fr-2020-1020302

By:

Kraft, Gerhard

Publication type:

Article

Anzeigepflicht für Steuergestaltungen - Einordnung des Referentenentwurfs.

Published in:

FinanzRundschau, 2019, v. 101, n. 8, p. 360, doi. 10.9785/fr-2019-1010805

By:

Welzer, Timo;
Dombrowski, Martin

Publication type:

Article

Karrieresprungbrett Steuerstrafverfahren.

Published in:: FinanzRundschau, 2019, v. 101, n. 6, p. 264, doi. 10.9785/fr-2019-1010605
Publication type:: Article

The Final and Proposed BEAT Regulations: A Favorable Turn.

Published in:

International Tax Journal, 2020, v. 46, n. 2, p. 41

By:

Lipeles, Stewart;
Maydew, Jeff;
Weber, Julia Skubis;
Odintz, Joshua;
Minkovich, Alexandra;
Rimpfel, Katie

Publication type:

Article

Evaziune fiscală. Criterii avute în vedere la soluţionarea cererii de liberare sub control judiciar.

Published in:: Romanian Case Law Review / Revista Română de Jurisprudenţă, 2014, n. 2, p. 145
Publication type:: Article

Evaziune fiscală. Criterii avute în vedere la aprecierea pericolului pentru ordinea publică. Analiza ingerinţei proporţionalităţii aduse dreptului la viaţă intimă, familială şi privată, inerente stării privative de libertate

Published in:: Romanian Case Law Review / Revista Română de Jurisprudenţă, 2014, n. 1, p. 119
Publication type:: Article

IRS Budget.

Published in:

Strategic Finance, 2005, v. 86, n. 10, p. 22

By:

Barlas, Stephen;
Knepp, Jim;
Schwartz, Malcolm;
Thompson, Lance;
Williams, Kathy

Publication type:

Article

Proposed 2017 Amendments to Sentencing Guidelines May Be Good News for Tax Offenders.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 6, p. 25

By:

Davis, Evan J.;
Toscher, Steven

Publication type:

Article

Collection.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 3, p. 9

By:

Luttati, Carol M.

Publication type:

Article

LA NORMA INTERNACIONAL SOBRE EL INTERCAMBIO AUTOMÁTICO DE INFORMACIÓN DE CUENTAS FINANCIERAS.

Published in:

Actualidad Jurídica (1578-956X), 2014, n. 37, p. 128

By:

MONTANER, VIOLETA PINA

Publication type:

Article

LA REFORMA DE LA LEY GENERAL TRIBUTARIA EN EL ÁMBITO DE LA RECAUDACIÓN EJECUTIVA POR LA LEY 7/2012, DE 29 DE OCTUBRE.

Published in:

Actualidad Jurídica (1578-956X), 2013, n. 35, p. 54

By:

GRÁVALOS OLIVELLA, JAVIER

Publication type:

Article

PRINCIPALES NOVEDADES FISCALES PARA EL AÑO 2013.

Published in:

Actualidad Jurídica (1578-956X), 2013, n. 34, p. 106

By:

PÉREZ-ARTACHO, JULIA VILLALÓN

Publication type:

Article

EL DELITO FISCAL TRAS LA LEY ORGÁNICA 7/2012.

Published in:

Actualidad Jurídica (1578-956X), 2013, n. 34, p. 15

By:

Alonso GIllo, JlimA

Publication type:

Article

FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA): una normativa «made in USA».

Published in:

Actualidad Jurídica (1578-956X), 2012, n. 31, p. 95

By:

Durán Haeussler, Carlos

Publication type:

Article

PROCESAL PENAL.

Published in:: Actualidad Jurídica (1578-956X), 2011, n. 29, p. 236
Publication type:: Article

EL AJUSTE SECUNDARIO EN LAS OPERACIONES VINCULADAS.

Published in:

2009

By:

MORALES SÁNCHEZ, ELENA

Publication type:

Opinion

Is Tax Data Sensitive Data?

Published in:

European Data Protection Law Review (EDPL), 2016, v. 2, n. 2, p. 262, doi. 10.21552/edpl/2016/2/22

By:

van der Sloot, Bart

Publication type:

Article

Legal person and the tax evasion offences. From theory to practice.

Published in:

Journal of Eastern European Criminal Law, 2015, n. 2, p. 153

By:

STĂNILĂ, LAURA

Publication type:

Article

AUSTRALIA'S GAAR TURNS 40: IN ITS PRIME OR MID-LIFE CRISIS?

Published in:

Victoria University of Wellington Law Review, 2021, v. 52, n. 4, p. 1029

By:

Stewart, Miranda

Publication type:

Article

THE PETERSON CASE AND ITS IMPACT ON THE RULES IN BEN NEVIS.

Published in:

Victoria University of Wellington Law Review, 2021, v. 52, n. 4, p. 729

By:

Coleman, James

Publication type:

Article

MAPPING THE FAMILIES OF THE INTERNAL REVENUE CODE.

Published in:

Virginia Journal of Social Policy & the Law, 2015, v. 22, n. 2, p. 179

By:

Davis, Tessa R.

Publication type:

Article

Prosand Cons of Voluntarily Disclosing Past Wrongs: To disclose or not to disclose, that is the question.

Published in:

Tax Executive, 2018, v. 70, n. 1, p. 38

By:

Abney, George;
Abkin, Wendy;
Ciraolo, Caroline

Publication type:

Article

International Tax in Flux.

Published in:

Tax Executive, 2017, v. 69, n. 2, p. 24

By:

Maydew, Jeff;
Weber, Julia Skubis

Publication type:

Article

TEI Comments on International VAT/GST Guidelines Addressing the Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Supporting Provisions.

Published in:: Tax Executive, 2015, v. 67, n. 4, p. 63
Publication type:: Article

2nd Annual Young Tax Lawyers Symposium.

Published in:

2016

By:

Greaves, Travis A.

Publication type:

Proceeding

TAX AVOIDANCE BY PROFESSIONALS: WHERE ARE WE WITH WEE TENG YAU? Wee Teng Yau v Comptroller of Income Tax.

Published in:

Singapore Journal of Legal Studies, 2021, p. 220

By:

Ooi, Vincent

Publication type:

Article

Persuasive model of reaction towards tax avoidance in penal fiscal regulations.

Published in:

Zeszyty Naukowe (Wyższej Szkoły Finansów i Prawa w Bielsku-Białej), 2018, v. 22, n. 4, p. 65, doi. 10.5604/01.3001.0012.9648

By:

Woźniak, Krzysztof Raul

Publication type:

Article

VAT EVASION IN THE EUROPEAN UNION - MODI OPERANDI AND THEIR COUNTERMEASURES.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2014, n. 325, p. 52

By:

Hybka, MaÅgorzata Magdalena

Publication type:

Article

Anwendung der Mindestbemessungsgrundlage nach § 10 Abs. 5 UStG auf die Lieferung von Strom und Wärme an zum Vorsteuerabzug berechtigte Unternehmer.

Published in:: Umsatzsteuer-Rundschau, 2020, v. 69, n. 17, p. 698, doi. 10.9785/ur-2020-691714
Publication type:: Article

THE ACTIVE SUBJECT IN CASES OF TAX EVASION OFFENSE.

Published in:

Bulletin of the Transilvania University of Brasov, Series VII: Social Sciences & Law, 2013, v. 6 (55), n. 1, p. 135

By:

MANEA, Adrian C.

Publication type:

Article

TAX DODGING. THE OFFENCE STIPULATED BY ARTICLE 9 PARAGRAPH.1 LET. A FROM LAW 24/2005. CONSIDERATIONS.

Published in:

Bulletin of the Transilvania University of Brasov, Series VII: Social Sciences & Law, 2009, v. 2 (51), p. 163

By:

Aldea, Adrian

Publication type:

Article

RESPONSIVE REGULATION, RISK, AND RULES: APPLYING THE THEORY TO TAX PRACTICE.

Published in:

University of British Columbia Law Review, 2011, v. 44, n. 2, p. 627

By:

Freedman, Judith

Publication type:

Article

TAX COURT OF CANADA: LOBLAW FINANCIAL: CLEANUP NEEDED IN AISLE 4.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 2, p. 363, doi. 10.32721/ctj.2019.67.2.cc

By:

Suarez, Steve

Publication type:

Article

Policy Forum: Tax Evasion—Does Anyone Know What It Means? Does Anyone Really Care?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 3, p. 681

By:

Nitikman, Joel

Publication type:

Article

Policy Forum: Examining Canadian Offshore Tax Evasion.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 3, p. 651

By:

Cockfield, Arthur J.

Publication type:

Article

CURRENT TAX READING.

Published in:: Canadian Tax Journal / Revue Fiscale Canadienne, 2016, v. 64, n. 1, p. 327
Publication type:: Article

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 4, p. 1150

By:

Edgar, Tim

Publication type:

Article

Shaming Tax Delinquents: Theory and Evidence from a Field Experiment in the United States.

Published in:

2015

By:

A. M.

Publication type:

Book Review

CAN INTEREST ACCRUE BEFORE A GAAR NOTICE OF ASSESSMENT IS ISSUED?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 1, p. 239

By:

Kopstein, Robert;
Jankovic, Dan

Publication type:

Article

"The Relationship Between China's Tax Treaties and Indirect Transfer Antiavoidance Rules"/"Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 915

By:

J. L.

Publication type:

Article

"Income Tax Treaty Policy in the 21st Century: Residence vs. Source"/Just Say No: Corporate Taxation and Corporate Social Responsibility/"An Antigua Gambling Model for the International Tax Regime"...

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 909

By:

J. L.

Publication type:

Article

Re Pallen Trust.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 825

By:

Studniberg, Brian M.

Publication type:

Article

Policy Forum: UK and EU Approaches to Treaty Shopping.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 729

By:

Schwarz, Jonathan

Publication type:

Article

RÉGIMES ENREGISTRÉS D'ÉPARGNE : INVESTIR SANS PÉNALITÉ.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 797

By:

De Lisser, Maureen;
Krieger, Janna

Publication type:

Article

REGISTERED SAVINGS PLANS: INVESTING WITHOUT PENALTY.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 769

By:

De Lisser, Maureen;
Krieger, Janna

Publication type:

Article

South African Revenue Service, Discussion Paper on Tax Avoidance and Section 103 of the Income Tax Act, 1962 (Act No. 58 of 1961). .

Published in:: Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 2, p. 551
Publication type:: Article

RESTRICTIVE VIEW OF AVOIDANCE TRANSACTION AND ABUSIVE AVOIDANCE. .

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 2, p. 461

By:

McDonnell, Thomas E.

Publication type:

Article