Tax Law

Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself.Tax law is part of public law. It covers the application of existing tax laws on individuals, …

Wikipedia

Publications

School of Public Policy, University of Calgary · 19 November 2024 English

“regulatory arbitrage” — that is, adopting laws and regulations that help firms avoid the laws and regulations of other jurisdictions. [...] state of Delaware has tailored its financial regulations, tax laws and other laws and regulations to gain revenue from incorporation and other business fees. [...]

The U.S. state of Delaware has tailored its financial regulations, tax laws and other laws and regulations to gain revenue laws let multinational firms avoid taxes elsewhere and overall. Delaware, Iowa, South Dakota and some other states tailored their financial regulations, tax laws and other laws and regulations laws vary substantially across states. Where the two clash, government can intervene with taxes, laws and regulations to direct corporate CEOs and boards.


CARDUS: Centre for Cultural Renewal · 12 November 2024 English

Religious congregations provide a net $16.5 billion worth of social and economic benefits to Canadians.Religious congregations provide a net $16.5 billion worth of social and economic benefits to Canadians

are eligible to receive certain tax exemptions. Tax law is complex. The following bullet points provide of research has examined how various changes in tax law might affect charitable giving. The details lie


IISD: International Institute for Sustainable Development · 16 October 2024 English

Providing a comprehensive understanding of how different countries are navigating the complexities of maintaining a robust mining sector, supplying the world with critical minerals, and reducing emissions from coal mining …

Renewable Energy Law (Law 20.257/2008), the Carbon Tax Law (Law 20.780/2014), the Energy FIGURE 4. Reported


WEKH: Women Entrepreneurship Knowledge Hub · 22 August 2024 English

businesses, majority-owned by women This report provides an update on the fluctuated from 17.7% in the first quarter, state of women’s entrepreneurship in 19.1% in the second quarter, 17.8% in …

Canada were majority-owned by including business registration, licensing persons with disabilities, up from 1.4% in and tax laws. the third quarter of 2022. 2SLGBTQ+ entrepreneurs > Women living with disabilities owned > In 2021, about 8% of businesses compared to businesses led by frameworks—including business Canadian-born women (16.5% vs. 9%), registration, licensing and tax laws—can which has been reported previously.120 also be challenging for immigrant women Entrepreneurship provides an opportunity


IISD: International Institute for Sustainable Development · 9 August 2024 English

This case study analyzes the extent to which a small coffee processor and trader in Rwanda complies with international standards for responsible investment in agriculture.

opportunity to explore lower rates, given that a CMS Tax Law report (Tuyishime & van Welzen, n.d.), indicates


IISD: International Institute for Sustainable Development · 16 July 2024 English

This policy brief explores the implications of the 15% global minimum tax on special economic zones, offering comprehensive guidance for governments to reform tax incentives and ensure these zones attract …

performance-based, introduced in the national tax law rather than SEZ legislation, and time-bound (FIAS


CSPI: Centre for Science in the Public Interest · 13 May 2024 English

Name of filer CENTER FOR SCIENCE IN THE EIN or SSN PUBLIC INTEREST 23-7122879 Name and title of officer or person subject to tax DR PETER LURIE EXECUTIVE DIRECTOR Part …

venture arrangements under applicable federal tax law, and take steps to safeguard the organization's


Fraser Institute · 30 April 2024 English

The key purpose of this study is to estimate the resources expended by individuals in complying with the Canadian personal income tax/payroll tax system in 2023. Roughly half of tax …

Civic Virtues of a Tax Return Filing Requirement. Tax Law Review 61, 1 (September 22): 53-88. <https:// scholarship


CCPA: Canadian Centre For Policy Alternatives · 29 April 2024 English

The opinions and recommendations in this report, and any errors, are those of the authors, and do not necessarily reflect the views of the funders of this report. [...] Among …

be included in the recipient’s taxable income. Tax law professor Neil Brooks proposed a cut-off of $3


ARCC: Abortion Rights Coalition of Canada · 4 April 2024 English

In fact, the current definition comes from the 1891 English House of Lords decision, Pemsel.8 That case set out four categories of charitable purposes: (1) the relief of poverty, (2) …

of examining the books and records of a taxpayer to confirm whether they are fulfilling their tax obligations, following tax laws correctly, and receiving the benefits and refunds to which they are entitled.71 Revocation of charity status by the


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