The burdens of taxation in the two periods have been measured, in a more or less speculative way, in the light of objective criteria... T Garba 被引量: 5发表: 1986年 Property tax and speculative bubble: An empirical analysis of Tianjin The main purpose of this paper is to identify and...
Changes in the taxation of the incomes of non-profi t organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefi ts and to the speculative behavior of tax entities....
4. Market Stability: Ad valorem taxation can also contribute to market stability by discouraging speculative behavior. When taxes are based on the assessed value of an asset, it incentivizes investors to accurately report the value and discourages overinflation of asset prices. This helps to preven...
Overall, we consider that most of the provisions would be improvements on existing tax treaty rules. Tax treaties generally restrict rights to tax income at source, in favour of the residence countries of taxpayers. By restricting abusive techniques which erode the tax base, these provisions help...
In some cases, the United Kingdom taxation authorities consider Bitcoin to be a highly speculative investment. As a result, they compare it with gambling. Gambling losses cannot be deducted from taxable income. Similarly, gambling gains are also not added to taxable income. Similarly, in some ...
Speculative literature on the topic of teacher collective bargaining has suggested that increased teacher compensation gains resulting from bargaining may ... Gallagher,G D. - 《Educational Administration Quarterly》 被引量: 16发表: 1979年 Effect of expenditures in personal income taxation on horizontal...
2.12 Foreign exchange gains and losses Depending on certain circumstances, foreign exchange gains will be treated as a "speculative" transaction, which is taxable. However, German tax law does not provide any taxation of fictitious, unrealized exchange gains. 2.13 Capital losses The use of capital ...
Does this mean that whenever a taxpayer places the house that they live in on the market on a speculative basis it ceases to be their residence? Surely not. It seems to me thatNicholas Alexsander, the Tribunal Judge, has erred in law in placing too great an emphasis on the word permanen...
Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.doi:10.11118/actaun201563030985Milena Otavová...
For instance, a number of surveys of foreign exchange (forex) market participants clearly indicate that short term/high frequency exchange rate movements are caused by “speculative” or “trend-follo...Bird, G. and R. Rajan (2001). "International Currency Taxation and Currency Stabilisation in ...