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The article reports that the Securities Law implemented in Poland on October 24, 2005 affects taxation of participation units in investment funds. The law introduces certain changes into a number of binding regulations, including both personal and corporate income tax acts, which can be beneficial ...
New Zealand Taxation and Taxation LawNew Zealand taxationconcept of incometax legislationincome taxGAARcompany taxationThis paper offers an historical, economic, constitutional, and contextual survey of the New Zealand tax system. The focus is on income tax, but the paper also b...
The tax laws of the state of New York : including the tax law of 1896, and other laws relating to general taxation, highway taxation, village taxation, school taxation, and the special laws relating to taxation in the cities of New ...
512 of the State Council of the People's Republic of China on December 6, 2007, effective on January 1, 2008 Chapter 1 General Provisions Article 1. These Rules are formulated in accordance with the provisions of the “Enterprise Income Tax Law of the People’s Republic of China” (...
section 16 of the Act also stipulates that it is prohibited to advertise overseas gambling within the country.Any form of communication that publicises or promotes an operator based outside of the country is an offense under the law. Likewise, any communication that could be reasonably likely ...
The new tax law has a new Code section 83(i) providing for a deferral of up to five years for the taxation of compensation paid to employees of "eligible corporations" in the form of "qualified stock." An "eligible corporation" is one with stock that is not readily tradable on an esta...
The general FIRPTA rules described above are modified for entities that qualify as “foreign governments” under Section 892 of the Code. Such an entity is generally exempt from U.S. taxation on income from investments in securities, including, in general, stock of a USRPHC, whether or not ...
First of all, the labor law policy will be adjusted. Now, there are many theories. The laws and regulations that were previously unfavourable to enterprises have been promulgated. Later, the laws and regulations that will be beneficial to enterprises will be promulgated. I think the state will...
The onus to charge GST (and deposit with the IRD) on the low value goods, if any, would be on you or your customers, at the point of sale. Additional information regarding the New Zealand GST law changes can be found on this link. We have included some general information regarding ...