Bibliographic data for series maintained by sally sztrecska. A special emphasis is on open economy or, more generally, interjurisdictional issues. Tax notes international brings you firstrate international tax news, analysis of crossborder transactions, special reports, and commentary. Since the number of tax payers exceeds one million, in order to have accurate result, our survey has to be. Each week youll read about the latest international legislative, judicial, and administrative tax developments from over 180 countries as reported by more than 200 of the worlds leading tax practitioners. The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. Plesko and steven utke examining scorporation losses and how they are used pp. Home ibfd products journal articles world tax journal latest articles. We would like to ask you for a moment of your time to fill in a short questionnaire, at the end of your visit. Each issue contains articles written by student members of the journal and practitioners, including law professors, judges and practicing lawyers. Tim edgar, jinyan li, alan macnaughton, and amin mawani finances quebec, aggressive tax planning, working paper quebec. Aims and scope the international journal of digital. Introduction in this article, the authors examined the cost efficiency of ict adoption by the federal, state and private universities in south west nigeria. The international journal of digital accounting research is an open access journal founded in 2001.
Introduction tax noncompliance is a serious challenge slackening income tax administration and tax revenue performance in ethiopia, as it does in some other developing countries. We are always looking for ways to improve customer experience on. New source rule proposed regs can generate unexpected eci. Especially taxation of corporations has great importance because a corporate tax.
Access to articles in the most recent issues last two years is restricted to members of the national tax association. Indias policies to tackle tax evasion create mne compliance woes. Assessing the effects of the tax cuts and jobs act of 2017 pp. Finances quebec, january 2009, 109 pages, isbn 9782550550815 print, 9782550550822 pdf. Journal of competitiveness taxation of corporations and their impact on economic growth. Apart from this article processing charge there are no other fees for example submission charges, page charges, or color charges.
Guide for authors journal of international accounting. National tax association national tax journal contact information at edirc. Against this background, we examine the difference that the introduction of a tax amnesty may implement. Abatement in case of construction for residential units having carpet area upto 2000 sq. The ntj is published quarterly under the auspices of the national tax association nta. This informative and wellrespected monthly journal examines tax policy changes and tax developments throughout the world and gives background and perspective on the changes. Tax planning of a company operating foreign activity in malaysia. The aim of ijdar is to contribute to advancing knowledge and understanding of both theory and practice in digital accounting, by promoting high.
To assess the tax payers perception, awareness towards efiling of income tax. Becoming a tax notes contributor gives you an unparalleled opportunity to reach the highly influential and select readership of a publication that has been the trusted industry standard for nearly half a century. Workshop on tax and accounting developments in indian. Epayment has to do with the use of electronic means and platforms to make payments. May 30, 2014 the tax reform road not taken yet may 1, 2014. The ijdar covers comprehensively the frontier of trends in accounting and information technologies.
The path of bliss or the politics of social violence amera saeed hamid the politics of the river waters in the indian punjab farhat khalid. Withholding tax is not posted on journal for certain journal lines. Mar 09, 2018 journal line with withholding tax might not be posted in a single journal. Seyezhai 1ug student, department of eee, ssn college of engineering, chennai. The paramount issue underlying all international tax considerations is how the revenue from taxes imposed on income earned by the entities of a transnational corporate system is allocated among countries. The houston business and tax law journal hbtlj is a scholarly journal at the university of houston law center. Abstract this paper deals with an experiment by the swedish tax agency to test the effect of information to taxpayers regarding. Of course the study of taxation in lowincome countries teaches us about the general. International journal of advanced medical and health research ijamhr is a researchbased publication of jipmer, an institutution of national importance that advances or illuminates medical science, published twice a year.
Tax functions must break through midlife crisis for a. Tax compliance defines as filing all requested tax returns on time, and then reported it to accurately tax liable in accordance with the tax code, regulations, and court decisions that is applied. Journal of international accounting, auditing and taxation. Taxation of corporations and their impact on economic. The resolution of this issue is the main purpose of international taxation agreements, which seek, among other.
Nta manuscript preparation, submission, and correspondence. International journal of advanced medical and health. Resolution the logic was updated to correctly find and update data for withholding tax when posting in india country context. A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. Accordingly, we introduce assumptions that are necessary for our benchmark outcomes. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including. International tax principles and tax treaties comments 22 2. Modeling and simulation mpcdstatcom for power quality.
Tax topics treaties income tax conventions article 9 categories of cloudbased services p. Taxation of corporations and their impact on economic growth. In this literature the implications for tax policy of international trade. Submissions to the ntj should not exceed 50 doublespaced pages, including tables, figures, footnotes, references, and appendices, and should include an abstract of 100 or fewer words and a list of keywords and jel classification codes. The international journal of accounting vol 41, issue 1. Research paper ijbarr eissn 2347856x the trend and. Akram martial law in bangladesh ghani jafar ananda marga. The logic was updated to correctly find and update data for withholding tax when posting in india country context. International tax and public finance serves as an outlet for firstrate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. Service tax standard rate of service tax is retained at 12%. Chair in economic sciences, institute for international economic studies, stockholm. The international journal of accounting vol 53, issue 1. In the area of vat, there is a remarkable degree of similarity in the over 100 countries that have adopted vat.
Tax planning of a company operating foreign activity in. International tax relief for tax residency impacts of covid19 travel disruptions individuals and businesses can avoid having their prolonged stay in a country affect their tax residence if their crossborder travel was disrupted by the covid19 pandemic, under limited relief the irs announced in two revenue procedures and faqs. Manuscript preparation, submission, and correspondence. Journal of internet banking and commerce, jan 2017, vol. In addition to individual titles, ibfd publishes book series. Some of the topics that international tax experts around the world cover regularly in this journal include. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the. Page119 measure of raising revenue under the income tax act 1860 for a period of five years. International tax and public finance serves as an outlet for firstrate original.
This paper seeks to explore the above question by drawing insights from existing literature. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. Software as a service saas, platform as a service paas and infrastructure as a service laas. International tax journal for tax specialists tax notes. Journal of international accounting, auditing and taxation elsevier. Issn 20769202 print international journal of information. Machiavellianism, perception on tax administration, religiosity and love of money towards tax compliance. Global health 2017 november 12 16, 2017 barcelona, spain. Journal of economic perspectivesvolume 28, number 4fall 2014pages 99120. Ibfds books print, online and ebook encompass a wide variety of international tax topics. Hbtlj publishes two issues per year, with each publication covering various relevant issues in business and tax law. International journal of economics and business research.
As an open access title, publishing an article in this journal requires an article processing charge apc that will be billed to the submitting author following acceptance. Tax transplants and the critical role of processes. Basic international taxation second edition volume i. Further considerations manuscript has been spell checked and grammar checked all references mentioned in the reference list are cited in the text, and vice versa permission has been obtained for use of ed material from other sources including the internet a competing interests statement is provided, even if the. Abstractcorporate tax planning studies have been addressed for a number of years within the developed market context, whereas corporate tax planning research for companies in developing countries is largely nonexistent. Income tax reports provides income tax reports edited by published by company law institute of india pvt ltd. Journal line with withholding tax might not be posted in a single journal. Studies also associate corporate tax planning with tax avoidance.
Download pdf select article international financial reporting standards a practical guide, 2nd edition, hennie van greuning. Different tax rates were prescribed for different heads of income. If you decide to participate, a new browser tab will open so you can complete the survey after you have completed your visit to this website. The sixth international conference on global health challenges. International tax and public finance home springer. Clients with a personal account can also save their individual annotations and favourite content on the tax research platform for faster and smarter research. The goal of the national tax journal ntj is to encourage and disseminate highquality original research on governmental tax and expenditure policies.
Incomebased effective tax rates and choiceofentity considerations under the 2017 tax act pp. The houston business and tax law journal is a studentmanaged law journal that publishes one volume annually, comprising of at least two issues. The journal of education, culture and society is published to promote the work of emerging young academics in the field of science, althought our periodical accepts texts written not only by students and doctoral candidates who are embarking on an academic career and who wish to publish their first research in english. Examine the latest tax issues with tax notes global tax news coverage. A tax amnesty in the context of a developing economy. Global strategies in banking and finance edited by. Every month, journal of international taxation reports on the latest developments around the world and explains what they mean to your business and how to plan in accordance with the changes. Dudin a study on income tax payers perception towards electronic filing shamika kumar assistant professor, school of.
Issues prior to 1988 are available from jstor and other providers. International journal of information, business and management, vol. Bulletin for international taxation bull int taxat. Read the top international tax journal for tax specialists and browse all past issues.