The popularity of the e-commerce facilitates the tax evasion a lot, and the anti-tax evasion work in the e-commerce area becomes urgent. We introduced a union-bank online payment mode, which can solve many problems of existing mode such as main body status, standardization and inter-bank payment. Besides, it provides a platform for some value added services such as anti-tax evasion, anti-money ...

generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues, as the most critical factor. indeed, we might say, that continuity of the governmental activities depend on receiving taxes. thus, taxes occupy a high rank of importance in most of the countries, especially iran and england. therefore, lots of powers and privileg...

BACKGROUND In 1996, Turkey made tobacco control a health priority. The tobacco control effort was extended in July 2009 with the expansion of the smoke-free law to include all enclosed workplaces and public places and, in January 2010, with a 20% increase in the Special Consumption Tax on Tobacco. METHODS Sales data were averaged, by month, for the period January 2005 through June 2009 to est...

During the past 30 year of economic growth, China has also accumulated a huge environmental pollution debt. China’s government attempts to use a variety of means, including tax instruments to control environmental pollution. After nine years of repeated debates, the State Council Legislative Affairs Office released the Environmental Protection Tax Law (Draft) in June 2015. As China’s first envi...

Due to the recent economic crisis Greece is facing, the government has developed several initiatives using information and communication technologies (ICT) in order to foster the economic growth, enhance trust and transparency in the operation of public administration, streamline the public expenditure and combat corruption and tax evasion. Such initiatives include: a) the “transparency project...

The U.S. tax law taxes a multinational firm (MNF)’s global incomes at its home country tax rate. To avoid double taxation, it permits tax cross-crediting. Namely, the global firm can use excess foreign tax credits (FTCs) (the portion of foreign tax payments that exceed the home country tax liabilities) generated from a subsidiary located in a high-tax country to offset the tax liabilities of it...

The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/ transaction. This requ...

The U.S. tax law taxes a multinational firm (MNF)’s global incomes at its home country tax rate. To avoid double taxation, it permits tax cross-crediting. Namely, the global firm can use excess foreign tax credits (FTCs) (the portion of foreign tax payments that exceed the home country tax liabilities) generated from a subsidiary located in a high-tax country to offset the tax liabilities of it...

this paper is a comparative study of legal aspect of islamic securities (sukuk), between iran (as shia fiqh) malaysia (as the first country that issued sukuk based on sonni fiqh) and england (as a chief western country in sukuk). results indicate many similarities between iran and malaysia rules despite specifications with england rules. different in definition of contract, asset valuation, lim...

Since January 1, 2019, our country's individual income tax has implemented a collection system combining classification and synthesis. Great changes have taken place in the new methods, items, rates deductions, how to carry on planning under law appears be particularly important. Therefore, this article intends study of personal from aspects method, analyze effects these tax, propose scheme dif...