the ongoing impact of the legalization of additional cannabis product types and forms for adult-use in Canada, including federal, provincial, territorial and municipal regulations pertaining thereto, the related timing and impact thereof and our intentions to participate in such markets...
3. It was fun to think about. The field was wide open. No tax professionals were studying it — industry didn’t really exist to study it, and tax academics turn up their noses at marijuana taxation because they think both excise taxes and subnational taxes are not important. The top peo...
The introduction of Pillar One rules would require the signing countries to abolish all current or future forms of digital taxation. 2.1 Covered groups To estimate revenues from Amount A, the first step consists in determining which MNEs will be covered. Covered Groups in year y are ...
company, organization or other arrangement that is a resident of Canada, generally exempt from income taxation in Canada and operated exclusively to provide pension or employee benefits, may elect to defer taxation in the United States, subject to rules ...
Taxation Non-tax revenue Democracy Resource curse 1. Introduction Most research into the political resource curse proposes that governments that rely more heavily on revenue from non-renewable natural resources1, and which are less reliant on national taxation, are less likely to be democratic and ac...
(2021) examines the government expendi- ture-taxation-growth nexus for G-7 countries over the period from 1980 to 2016. The outcomes derived from the panel causality test conducted in the time domain provide evidence of bidirectional causality between tax revenue and growth, persisting in both ...
That’s why the long-run answer is tax reform. All pro-growth tax reform plans, such asthe flat taxand national sales tax, get rid of double taxation and they’re also based on the common-sense principle of territorial taxation. With such systems, the government doesn’t need to know ab...
(IRS) definition of fringe benefits is discussed in relation to executive security services and compensation. According to IRS code, any property or service that an executive receives in lieu of or in addition to regular taxable wages is a fringe benefit that may be subject to taxation. There ...
legislation on international taxation proposals If you can resolve things before they are in the Revenue Agent Report (RAR), you're a lot better off. Managing an IRS audit: practical insights and techniques This is the second phase of LMSB's productivity improvement effort, involving possible ...