Law and Taxes

The study is Identify and describe the characteristic features of the art marketplace, determine organizational functions and key stages of the development of international art market. Particular attention payed to the economic and legal aspects, Defined the specific features of the approach to the articles of the Uniform Commercial Code of the United States. In priority shown aspects of legal regulations of the New York General Business Law, which is focused on relationships of art market parties. Established interrelationships between economy and art in a row with the large-scale volumes and forms of the art market. This study additionally raises questions about the pricing of contemporary art in the art market. The article reveals the problems of unregulated art market, the lack of transparency in prices, as well as in transactions. Discussion keep on the issue of circulation of forgeries in the art market, that leads to pay more attention for the authenticity. The article examines trends in the US’s art market, it’s investments potential and contribution to the country’s economy through private and public income, which leads to the leader position at the international arena of art industry.

Google is a highly regarded global computer services company that has been awarded for its ethical behavior.  This paper explores how the company has responded to challenges it has faced at times in recent years when it has come under fire for its ethical behavior with regard to financial reporting and taxpaying.  Google’s subsequent level of positive ethical decision making is correlated with the company’s reemergence on the Ethisphere Institute’s list of ethical companies in 2014 after a notable three year absence.

ملــــــخـــــص: إن للدولة الحق الكامل في فـرض الواجبـات على مواطنيها وفقاً لما تقتضيه المـصلحة العامـة، ومـن أهـم هذه الواجبات الضريبة والتي تمول جزءا كبيرا من النفقات العامة وتمكن الدولة مـن تحقيق أهدافها التنموية، فكان من الضروري التعرف على معنى الضرائب بأخذ صورة عامة عن تاريخها على مر العصور، وبالخصوص في عهد الدولة العثمانية لما عرفته من طفرة وتوسع في الأخذ بالضرائب ومنها معرفة حكم الشريعة من تكليف الأفراد بواجبات مالية أخرى غير التي حددت في الكتاب والسنة، فكان إلزاميا التعرف على أنواع تلك الضرائب وما الشيء الجديد الذي أضافته عما سبقها من الأنظمة، ومدى قدرتها على التوفيق بين مصلحتي إلزامية حصول الدولـة على الموارد المالية وبين مصلحة الأفراد في حماية أموالهم، وما مدى فعاليتها الاقتصادية بالنظر إلى قدرة المواطن على التسديد ومهارة الدولة على الجمع والتوزيع.

The state retains the absolute right to impose duties on its citizens in accordance with the public interest. Among these duties is tax, which finances a large part of public expenditure and enables the state to achieve its development goals. It is therefore necessary to pinpoint the meaning of tax by taking a general picture of its history through the ages. Especially in the era of the Ottoman Empire because of its successful and systematic introduction of taxes. This also includes knowledge of sharia injunctions regarding imposing financial obligations on individuals other than those identified in the Quran and the sunnah. It is also requisite to know the types of these taxes, what distinguished it from the other regulations and the extent to which theses taxes can reconcile between the interests of the obligation of the State to financial resources and the interest of individuals in the protection of their funds. And it is also paramount to shed more light on the extent of its economic effectiveness in view of the citizen's ability to pay and the proficiency of the state to collect and distribute these taxes.

The School of Finance Administration (ESAF) is pleased to present the company to publish the resulting work of Esaf Studies Program - Fiscal Forum of Brazilian States, which aims to promote, implement and disseminate studies on topics related to public finances that are relevant to the strengthening of federal relations in Brazil

кандидат юридичних наук, заступник директора Інституту права Київський національний університет імені Тараса Шевченка УКРАЇНА Анотація: Дослідження присвячене науковій проблематиці механізму мобілізації обов'язкових неподаткових платежів до публічних та приватних фондів коштів. Досліджуються погляди науковців на правове явище «обов'язкові неподаткові платежі». Окремо звернута увага на відмінність наукової думки пострадянської школи фінансового права та сучасної України. Аналізуються підходи до критеріїв систематизації неподаткових платежів. Досліджуються наукові позиції на коло зобов'язаних суб'єктів та напрями спрямування мобілізованих коштів. Надається сучасна реальна дефініція правовому явищу «обов'язкові неподаткові платежі». Робляться висновки про ступінь наукової розробки цього правового явища. Надається оцінка правовому регулюванню.

ES: Esta presentación resume algunos de los principales problemas regulativos y aplicativos de la prescripción extintiva tributaria en Venezuela, especialmente a la luz de la reforma del Código Orgánico Tributario de noviembre de 2014.

EN: This presentation summarizes some of the main regulatory and applicative problems of tax statute of limitations in Venezuela, especially in light of the Organic Tax Code reform of November 2014.

This article deals with what is Vat and its implications in real world for business. For business interested in getting vat registration, this article provide a brief overview about how to deal with Vat matters.
http://vfmaccounts.ae/vat-registration-in-bahrain-online/

The recognition of intellectual property rights in Spain is a consolidated and unquestionable reality, though, the management of these has been the subject of controversy in recent times, yet these are not left out from the treasury. Particularly controversial is the taxation of property rights that are transmitted through Management Companies,  since the General Tax Act confers the status of taxable person to those in which the increase of  economic capacity is generated and do not confer to those who are mere intermediary agents.

The article analyses actions taken and normative acts issued that
formed the basis for the functioning of the transport service tax (podwoda tax)
(1546–1578). The impact of Lithuanian solutions on the system introduced in the
Polish Crown (1564–1565) is assessed. The tax base and characteristics of rules
and collection are presented in the article. The resistance of the nobility to the
introduction of this tribute is described. The resistance was much stronger than
that observed for even extraordinary (one-off ) taxes several dozen times higher.
Reasons for the marginalisation of this tribute and the ever smaller amounts
going into the Land Treasury of the Grand Duchy of Lithuania are also shown.
The article stresses that the only permanent annual tax in force in Lithuania
was introduced in 1558. This state of affairs lasted until the reign of Władysław
IV. He donated the quarterly tax (kwarta) to the treasury as income. The potential
annual revenues resulting from the introduced tax ranged between 2,700
and 4,400 zlotys, and were allocated to the transport system based on transport
service provision. The Transport Service Treasury (Podwoda Treasury) was to be
supervised by the treasury guardian (skarbny), together with the treasury writer
(pisarz skarbowy). Both were expected to pay the calculated amounts to messengers,
envoys, and other people travelling for state purposes.

One of the tax reforms introduced, assumes that when a company grants its related parties non-commercial loans, that transaction would be considered as an advance payment of dividends. This reform was justified to some extent because Ecuadorian legislation permitted - under certain schemes - in the field of interest payments, the non-payment of taxes on the profits generated by those interests, neither in Ecuador nor in other parts of the world. What is known as zero international taxation. The BEPS Plan seeks, that those interests, tax at least once in a country. In Ecuador, the  Incentives to the Production and Prevention of Fiscal Fraud law while trying to eliminate the zero international imposition, punished twice loans transacctions (only between related parties), what is known as the economic double taxation problem.

The new legislation departs from the provisions of the fourth action of the BEPS Plan because, instead of eliminating the double exemption, it creates a double tax burden, making investment in the country more difficult.

This paper examine the offenses and sanctions under the Nigerian taxation laws. It looks at the taxes and levies  imposed by the identifiable three -tiers of  the Federal (FGN), State, and Local Governments in order to appraise the offenses and penalties imposed on the violation of its provisions by the tax legislation ...

The article presents problems of investments planning in Polish special economic zones (SEZs) and is based on legal regulations in force referring to this issue, as well as on the author’s practical output gained while providing consultancy services for foreign investors. Firstly, there are presented basic information about SEZs, next there are discussed variants of obtaining public aid, referred to as regional aid, by entrepreneurs investing in SEZs and conditions which they have to meet for this purpose. The article also provides numerous information regarding costs related to entering and functioning in SEZs. Main body of the article focuses on method for budgeting of the above aid, which the author had worked out, verified a few times in consulting practice, and describes by means of detailed examples. In conclusion the author points to many recommendations for practical applications of the said techniques.

As receitas tributárias são necessárias para fazer frente às despesas com os serviços característicos de Estados que são demandados pela sociedade. Desta forma, o objetivo deste estudo é aferir o comportamento das receitas per capita do Imposto sobre Transferências de Bens Imóveis (ITBI) entre o município de Porto Alegre e as cidades de Caxias do Sul, Pelotas, Canoas, Santa Maria, Gravataí, Viamão, Novo Hamburgo e São Leopoldo, no período de 1998 a 2011, sob os impactos da Lei de Responsabilidade Fiscal (LRF). Para isso, utiliza-se o modelo econométrico de Ajuste de Poligonais para medir se houve quebra estrutural, em 2005 dos nove municípios avaliados, bem como identificar o comportamento das receitas do ITBI no segundo período a partir do município de Porto Alegre. Os resultados econométricos demostraram que os demais municípios avaliados alcançaram taxas de variações positivas na participação per capita do ITBI, no período de 2005-2011, comparados a Porto Alegre.