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  1. 241
    The Impact of China''s New Enterprise Income Tax Law on Earnings Management of Listed Firms: An Empirical Study
    by Chi-Shan Wu, 吳季珊
    Published 2009
    “...-funded enterprises, China had adopted Enterprise Income Tax Law since January 1, 2008. The principle...”
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    Others
  2. 242
    A discussion of the concept, “place of effective management” and the proposed changes, in the context of South African tax law
    by Singh, Nishika
    Published 2016
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    Others
  3. 243
    Taxation of corporate groups under a corporation income tax : an interdisciplinary and comparative tax law analysis
    by Correia, Miguel G.
    Published 2010
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  4. 244
    Book Review “Financial Law and Tax Law: essays in honor of Professor José Vicente Troya Jaramillo"
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    Article
  5. 245
    Gender Equality and Ability-to-Pay Principle- A Study on the Recognition of Cost of Household Labor in Income Tax Law
    by Wu, Jia-Jhen, 吳佳珍
    Published 2018
    “... followed by in tax law but both subject to the spirit of constitution. According to the spirit...”
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    Others
  6. 246
    Reconciling the International Investment Agreement with the Domestic Tax Laws Through Restructuring the Taxation Clause in International Investment Agreement
    by Hui-Heng Hong, 洪慧恆
    Published 2018
    “... and domestic tax laws. After cataloging and categorizing the taxation-related cases under international...”
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    Others
  7. 247
    Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market
    by Katerina Pantazatou
    Published 2013-12-01
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    Article
  8. 248
    Legal definitions in tax law serving to limit the area of vagueness (remarks against the background of the anti-avoidance clause)
    by Paweł Borszowski
    Published 2019-03-01
    “... in tax law regulations is one of the important tasks of the tax law doctrine. This trend includes the use...”
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    Article
  9. 249
    “Ceci n’est pas un oiseau” – The judge as a critic and the work of art concept in tax law
    “... paradigm for a tax law study, with the aim of investigating the existence of legal concept of “art work...”
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    Article
  10. 250
    ADAPTATION PROCESS OF A POLISH TAX LAW TO EUROPEAN UNION NORMS – HARMONIZATION OF A VALUE ADDED TAX
    by Anna Karolak
    Published 2011-05-01
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    Article
  11. 251
    China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements
    by Hansen, Ida, Lin, Viktoria
    Published 2008
    “... enterprises and foreign enterprises. With the new Corporate Income Tax Law, these two systems were merged...”
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    Others
  12. 252
    The Potential Influence of Value Added Tax Law Amendments on the Existence of E-Service Providing SMMEs in South Africa
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    Article
  13. 253
    The Constitutional Limits and Review on the Obligations of People and the Legal Effects of Their Violation in Taiwan''s Income Tax Law
    by Shin-Chung Kang, 康世崇
    Published 2010
    “.... “Taxation according to ability” is the core principle of tax laws, this dissertation adopt...”
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    Others
  14. 254
    The Effect of New Enterprise Income Tax Law and Labor Contract Law on Effective Tax Rates of Taiwan Companies
    by Ting-chun Liu, 劉庭君
    Published 2010
    “... Enterprise Income Tax Law and Labor Contract Law began to come into force on Jan.1, 2008. The research mainly...”
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    Others
  15. 255
    The influences of China’s Enterprise Income Tax Law reform in 2008 on listed companies’ cost of capital and financing policy
    by Huang,Ying Chi, 黃盈綺
    Published 2011
    “...碩士 === 國立政治大學 === 會計研究所 === 99 === This paper investigates how China’s Enterprise Income Tax Law...”
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    Others
  16. 256
    The Research on Transfer Pricing Tax Law, Regulations and Audit Systems of Affiliated Enterprises Between Taiwan and Mainland China
    by Han-hui Chi, 紀翰惠
    Published 2009
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    Others
  17. 257
    The Responses of A-share Market to the Progress of Implementing China’s New Enterprise Income Tax Law:An Empirical Study
    by Yu-Wen Tsai, 蔡育紋
    Published 2009
    “..., under the previous income tax laws, foreign enterprises enjoyed more favorable and preferential...”
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    Others
  18. 258
    A Study of Energy Tax Law － Discussion on the Implementary Experience of Developed Countries and Taiwan’s Future Legislative Approach
    by Lai, Yi-Chun, 賴奕君
    Published 2010
    “... applied to change the usual energy consumption behavior. Setting up a new energy tax law system...”
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    Others
  19. 259
    The changes in tax revenue after amendment of Estate and Gift Tax Law： evidence from R.O.C.
    “... as expected, there is no significant change of tax revenue after amendment of estate and gift tax law...”
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  20. 260
    The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased
    by Mabudafhasi, Margie
    Published 2014
    “... to the development of South African tax law during his career on the bench. Not only did he make a substantial...”
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    Dissertation
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