Options to Improve Tax Compliance and Reform Tax ExpendituresU.S. Government Printing Office, 2005 - 430 lappuses NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price while supplies last |
No grāmatas satura
1.–5. rezultāts no 73.
... economy , the proposal can be expected to improve compliance to an important extent without burdening private sector payors ... economic substance " doctrine have been criticized as either removing too much flexibility from the courts or ...
... economy , 20 the proposal may be expected to appreciably improve compliance , while not burdening private sector payors ... Economic Analysis , U.S. Department of Commerce , National Income and Product Accounts Tables , Tables 1.1.5 and ...
... economy could be expected to generate additional positive effects on compliance and IRS collection efforts . 32 However , broader withholding requirements would also involve additional administrative burdens on the private sector and on ...
... Economic substance doctrine In general 38 A common - law doctrine applied with increasing frequency is the " economic substance " doctrine . In general , this doctrine denies tax benefits arising from transactions that do not result in ...
... economic substance Some courts apply a conjunctive test that requires a taxpayer to establish the presence of both economic substance ( i.e. , the objective component that there be a meaningful change in the taxpayer's position ) and ...