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Omslag till Nikolas Beutin & Daniel Boran: The Great Web 3.0 Glossary

Nikolas Beutin & Daniel Boran: The Great Web 3.0 Glossary

Metaverse, Non-Fungible Tokens (NFTs), Cryptocurrencies, Blockchain, Artificial Intelligence (AI), Service Robots etc. are a rapidly expanding field with an ever-increasing number of terms and …

Omslag till Carol Gregor Luethi: Lump-Sum Taxation in Switzerland

Carol Gregor Luethi: Lump-Sum Taxation in Switzerland

Both the Federal Act on Direct Federal Taxation (DBG) as well as the Federal Act on the Harmonisation of Income Taxes of the Cantons and Communities (St HG) allow non-working foreign citizens with …

Omslag till Thomas Hobbes: Leviathan

Thomas Hobbes: Leviathan

Leviathan is both a magnificent literary achievement and the greatest work of political philosophy in the English language. Permanently challenging, it has found new applications and new refutations …

Omslag till Katharina Artinger: Taxing Consumption in the Digital Age

Katharina Artinger: Taxing Consumption in the Digital Age

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar …

Omslag till Magdalena Schwarz: The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Magdalena Schwarz: The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Säule 2 des Zwei-Säulen-Ansatzes der OECD zur Lösung der steuerlichen Herausforderungen, die aus der zunehmenden Digitalisierung resultieren, sieht die Einführung einer globalen Mindestbesteuerung …

Omslag till Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 1

Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 1

Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To …

Omslag till Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 2

Jeffrey A. Roth & John T. Scholz: Taxpayer Compliance, Volume 2

Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To …

Omslag till FIRS Handbook on Reforms in the Tax System 2004-2011

FIRS Handbook on Reforms in the Tax System 2004-2011

This short handbook detail the tax reforms made in Nigeria 2004-2011 in six chapters: Brief History of Taxation in Nigeria; Current Legislative Underpinning; Reforms to date; Revenue accruing to …

Omslag till Ifueko Omoigui Okauru: Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

Ifueko Omoigui Okauru: Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting …

Omslag till Johnbest Churchill: Taxation Principles and Practices in Nigeria

Johnbest Churchill: Taxation Principles and Practices in Nigeria

Academic Paper from the year 2022 in the subject Law – Tax / Fiscal Law, grade: 4.5, National Open University of Nigeria, language: English, abstract: Taxation is perhaps the oldest recognized …

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