Tax Law

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 …

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 …

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 …

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 …

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 …

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 …

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 …

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 …

Do policy-makers need to rethink fiscal policies to ensure the financial benefits from critical minerals are shared fairly?Are current fiscal approaches and policies aligned with national strategies, including ensuring that …

framework. In some countries, their royalty or tax law may not clearly specify by-products and co-products …

For the first time, the assessment goes beyond the laws on the books—de jure—to examine the frameworks supporting implementation of the law and to gauge experts’ opinions on the outcome …

for accessing services. Gender differences under tax law are not measured by this question. • Whether there … for accessing services. Gender differences under tax law are not measured by this question. • Whether a …