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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

Das ertragssteuersystem in Serbien ...

Markowitsch, Zoran St., January 1907 (has links)
Inaug.-diss.--Jena. / Lebenslauf. "Literatur," verso of 3d prelim. leaf.

Die direkten staats- und gemeinde steuern im gross-herzogtum Baden eine darstellung ihrer entwickelung und ergebnisse von 1886-1901 ...

Voigtel, Max, January 1903 (has links)
Inaug. dis., Heidelberg, 1903. / Vita. "Literatur": p. [120].

New York taxation 1664-1715

Scanlon, James Edward. January 1965 (has links)
Thesis (M.A.)--University of Wisconsin--Madison, 1965. / eContent provider-neutral record in process. Description based on print version record. Bibliography: l. 140-145.

The Colorado sales and service taxes

Bowers, James Frederick. January 1942 (has links)
Thesis (M.A.)--University of Wisconsin--Madison, 1942. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 96-97).

Die aufhebung der mahl- und schlachtsteuer in den chemals kurhessischen gemeinden ...

Kohl, Wilhelm, January 1910 (has links)
Inaug.-diss.--Würzburg. / Lebenslauf.

Die entwicklung und die struktur des steuerwesens Rumäniens ...

Băjan, Vicențiu I., January 1938 (has links)
Abhandlung --Bonn. / Lebenslauf. "Literaturübersicht": p. [363]-365.

Dissertatio juridica de catastris = Von Steuer-Anschlägen : mens. decembri MDCXCII in academia Jenensi /

Lyncker, Nikolaus Christoph, Müller, Johannes Joachim, January 1726 (has links)
Thesis (doctoral)--Universität Jena, 1726. / First published 1692. Reproduction of original from Kress Library of Business and Economics, Harvard University. Goldsmiths'-Kress no. 06429.2.

A critical analysis of section 20a ring-fencing of assessed losses of certain trades /

Liebenberg, Pieter Francois. January 2004 (has links)
Thesis (MCom. (Taxation))--University of Pretoria, 2004. / Includes bibliographical references (leaves 53-54).

The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962

Huisamer, Dirk Esau January 2010 (has links)
Includes bibliographical references. / A group finance company (or treasury company) is often established within a group of companies on the basis that all excess cash of the group will be deposited with that finance company and said finance company will act as a moneylender to the rest of the group. It is however not only the finance company that acts as a lender; loan accounts commonly exist between various companies within a group. These loans are required for a number of reasons, ranging from capital to operating requirements. It also happens that goods are supplied or services rendered between companies within the group which are not immediately paid for but remain outstanding on the loan account.

Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax

Stemmet, Vicki 31 January 2019 (has links)
South Africa has one of the highest wealth inequality rates in the world, and there is a dire need for practical methods of redistribution of wealth in South Africa (SA). For this reason, the need for wealth tax in SA is undeniable however the multiple taxes imposed on deceased estates have generated discussions, with many being of the opinion that the taxes imposed on deceased estates are excessive. The main objective of this research is to discuss the multiple taxes levied on certain limited interests in property on death. The imposition of estate duty (ED), capital gains tax (CGT) and value-added tax (VAT) on usufructuary and fiduciary interests in deceased estates were examined. The valuation methods and taxation of these limited interests for the aforementioned taxes were compared to determine if they are stream-lined and if any relief is provided between taxes. It was found that valuation methods and taxation methods are not stream-lined and it appears that no interplay exists between taxes. The substantial differences in valuation and taxation methods between taxes results in the same asset being taxed at different values for each tax. This places a heavy administrative burden on the executors of deceased estates and goes against the characteristics of an efficient tax system which should be fair, simple and easy to administer. Due to the complexities involved in the different tax computations of these rights, it was not possible to provide a conclusive answer regarding whether or not taxes imposed on deceased estates are fair or excessive. In conclusion, however, recommendations have been made to align deductions and valuation methods across taxes in order to bring about transparency which would enable the determination of whether or not the tax burden is excessive and identification of any weaknesses in the tax systems. The alignment could ultimately result in a more efficient tax system, and could address and resolve the concerns regarding the levying of multiple taxes on the same asset in deceased estates.

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