tax law

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Related to tax law: income tax
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  • noun

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the body of laws governing taxation

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tax laws using TTR's new public legal research system beta.
The broad tax law interpretations and use of Virtual PE concepts by tax authorities to determine taxable presence and taxable activity may not be line with the traditional interpretation of income tax laws and international double tax treaty conventions.
The Supreme Constitutional Court (SCC) ruled yesterday that clauses in the tax law are unconstitutional.
The new tax law provides for clarity by specifying a 90-day threshold in a tax year for creating a service PE.
Post-exam peer review is limited to tax law certification and continues a trial program started in 2008 to encourage more applications.
Hohenwarter lectures Austrian individual and corporate income tax law and Austrian VAT law and coached the Austrian team winning the "European and International Moot Court Competition" in 2006 and 2007.
When a tax position is taken that does not meet the more-likely-than-not requirement, FIN 48 requires the enterprise to recognize interest expense in the first period that the interest would begin accruing under relevant tax law.
As in election years past, Americans United in 2006 is ramping up its "Project Fair Play," a special effort to educate religious leaders about federal tax law and political activity.
He went on to identify areas of the tax law that pose particular difficulties for small business owners that need clarification.
tax law and subject to a tax treaty, if one exists, with the taxpayer's resident country.
The tax law currently bumps the exemption ceiling to $3.
The 2003 tax law has been billed as a bonanza for investors, thanks to reduced rates on dividend income and long-term capital gains, but a sizable chunk of the $350 billion in promised tax cuts is available to business owners too (see "Avoiding Year-end Tax Traps," this issue).
The federal government giveth and the state taketh away," said Lary Wolf, a partner at Roberts & Holland LLP, at the REBNY tax law changes seminar last week at the Cornell Club.
Federal tax law allows for writing off the value of intangible assets over 15 years.
In Florida, certification got its start in 1977 when Bar President Russell Troutman asked Tax Section Chair Sam Ullman to have the section sponsor tax law as the state's first certification plan.