Tax Law

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 …

This report outlines and compares various policy measures that Costa Rica, Gabon, Indonesia, Peru, and Rwanda have put in place to address deforestation.

encourage compliance with the FSC standard. The 2020 tax law provides breaks on miscellaneous taxes and duties …

Which one should it be? • What criteria is used at the point of registration? • How can we make the process more accessible while protecting the public interest and …

charity tax-exemption has been part of federal tax law since 1913, but the formal collection of information …

Liquified natural gas (LNG) export projects have been promoted as a way to boost economic development in Mozambique. The European Union has ties to all these projects. This report highlights …

Companies must be subject to standard tax laws, and not be allowed to evade tax payments. 3. …

A compendium of best practices for governments to manage the full range of issues in the mining sector.The Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development supports more than …

laid out in the mining law, a dedicated mining tax law, and/or the general tax/revenue code. • Government …

In the mandate letter of the Federal Minister of Agriculture and Agri-food12, there was specific guidance to work in collaboration with the provinces and territories to undertake a review of …

perpetuity, but they are crippled by current Federal tax law in their ability to acquire land donations. Background …

He currently serves as a Director on the Board of Alberta Ecotrust, as an Advisor to the Nonprofit Resilience Lab, and on the Editorial Advisory Board of The Philanthropist, and …

Dickinson, Bloom (1866) According to Canadian tax law, when a registered charity dissolves, any remaining …

Economic Freedom of North America in 2021 Economic Freedom of North America 2023 is the nineteenth edition of the Fraser Institute’s annual report. This year it measures the extent to …

For example, because of peculiarities in its tax law, the US state of Delaware has an abnormally high …