Emissions from ships lead to air pollution by harmful substances. To reduce the pollution, a number of actions is taken within the regulations of the transport law and the environmental law. However, in the tax law of the ...

The principle of cumulation in the inheritance and donation tax, as a legal concept, is an institution with a hundred-year history. Due to law changes and changes in law structure, proper interpretation is very difficult. ...

The aim of the article is to evaluate provisions concerning a split payment mechanism. At first, the nature and models of this mechanism were discussed. Then, the regulations applicable in this respect in different countries ...

This paper studies China’s weakening in its attractiveness to foreign capital, especially since its implementation of new corporate income tax law in year 2008, which phased out the former preferential tax treatments for ...

The presented comparisons clearly show that the inheritance tax applicable in the Republic of Lithuania is a simple tax, uncomplicated both in legal and financial scope. Therefore, it does not cause serious practical ...

The article concentrates upon the issue of economic substance and its meaning for the ta Xsystem. In particular the aim of the article is to determine how the concept of economic substance is used in the tax systems of ...