Tax Law

Promoting gender equality and enhancing women’s involvement in the economy are crucial for Serbia’s growth trajectory. It’s vital to actively engage, cultivate, and fully utilize the diverse skills and potential …

CC, 113/2017 and 95/2018 4 Individual Income Tax Law, Off. Herald of RS Nos. 24/01 of 12 April 2001 …

and Equity Research asked three experts and scholars in their respective fields, Dorothy Brown (tax law and policy), Darcey H. Merritt (child welfare policy), and Mikki D. Waid (retirement policy and Social …

scholars in their respective fields, Dorothy Brown (tax law and policy), Darcey H. Merritt (child welfare … and family composition), and how changes in tax law since 2000 have affected marriage bonuses and penalties …

This policy brief explores the implications of the 15% global minimum tax on special economic zones, offering comprehensive guidance for governments to reform tax incentives and ensure these zones attract …

performance-based, introduced in the national tax law rather than SEZ legislation, and time-bound (FIAS …

This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it …

incentives in developed countries are embedded in tax law and mostly used for social welfare whereas they … investment, which may be included in the income tax law, the investment, and other laws, or simply government … foregone tax revenue, otherwise collectible as per tax law. They can also be viewed as tax breaks for certain … eligibility conditions may be stipulated by the tax law, it is difficult to control who benefits from … not resulted from the application of a general tax law. OECD Tax expenditures are tax advantages or …

This Low-Income Countries Debt Sustainability Analysis (LIC-DSA) provides an update of the December 2023 LICDSA. The updated LIC-DSA incorporates three new elements:(i) updated borrowing assumptions that incorporate IDA20's moratorium on …

assistance and SDFP.10 The approval of the new Income Tax Law, which clarifies and streamlines deductions, and …

This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it …

When AI prediction substantially resolves trial uncertainty, a party purchasing AI prediction will disclose it if it is in their favour and not otherwise, signalling the outcome to the other …

Legal, has trained AI algorithms on available tax law and precedents, launching products that allow tax … Using machine learning to predict outcomes in tax law. Can. Bus. LJ, 58:231. Alarie, B., Niblett, A. …

We assess the business provisions of the 2017 Tax Cuts and Jobs Act, the biggest corporate tax cut in US history. We draw five lessons. First, corporate tax revenue fell …

apply to the pass-through sector. When the 2017 tax law cut tax burdens by relatively more in the corporate …

Tax revenues to GDP ratio in the Kyrgyz Republic is higher than most lower middle income countries at above 28 percent of GDP in 2022, but complex tax structure, narrow …

Tax revenues to GDP ratio in the Kyrgyz Republic is higher than most lower middle income countries at above 28 percent of GDP in 2022, but complex tax structure, narrow …