1. Then we consider again the equity implications of taxation.

2. Where matters of law and equity conflict, the principle of equity applicable prevails over the legal principle in the case.

3. To which principle of taxation do you subscribe?

4. The focus on equity addresses the principle of non-discrimination.

5. She refuses on principle to understate her income for taxation purposes.

6. Specifically, low absolute equity taxation may increase demand for, but not supply of, equities.

7. Specifically, low absolute equity taxation may increase demand for, but not supply of, equities

8. The CepI curriculum focuses on the core disciplines of equity compensation: Accounting; Equity Plan Design, Analysis and Administration; Corporate and Securities Law; and Taxation

9. The corporate taxation treatment of investment tends to produce a bias towards debt over equity finance.

10. This does not in itself constitute unequal treatment, but this taxation is consistent with the generally recognised principle of taxation according to ability to pay.

11. This does not in itself constitute unequal treatment, but this different taxation is consistent with the generally recognised principle of taxation according to ability to pay.

12. Again, this criterion is closely connected to the principle of taxation based on ability to pay.

13. Taking natural calamity as force majeure for statutory exemption system is an embodiment of the principle of fault, and requirement of principle for equity.

14. * As regards the polluter-pays principle, the framework points to the taxation regime on vehicles and fuel.

15. This will enable a direct link between taxation, service, and benefit and adhere to the benefitter pays principle.

16. Lastly, the obligation to repay refunds paid in advance is not contrary to the principle of equity.

17. In order to avoid bias, we should also include the principle of equity as a minimum requirement.

18. I do not consider this statement, based on the argument that only profit-based income taxation is consistent with the principle of taxation according to ability to pay, to be correct.

19. We analyse the the concept of economic income taxation with regard to investment neutrality and the ability to pay principle.

20. In principle, Arbitragers could buy puts whilst selling equity, but transaction costs and calculation costs (imprecisions) would be considerable

21. Drafting and including such clauses in double taxation conventions may require reconsideration of the traditional principle of procedural autonomy, in order to bring different positions closer together without abandoning the principle.

22. Drafting and including such clauses in double taxation conventions may require reconsideration of the traditional principle of procedural autonomy, in order to bring different positions closer together without abandoning the principle

23. The Commission considers that so defined normal taxation principle requires further establishment of when ‘the material is “taxable” as an aggregate’.

24. As an application of the principle of taxation according to one's ability to pay taxes, this clause is in line with Community law.

25. That principle, as fundamental as it may be, must be reconciled with the equally fundamental rule prohibiting abuse of rights in matters of taxation.

26. In paragraphs 166 to 170 of that judgment, it also rejected the justification based on the principle of taxation according to ability to pay.

27. The inclusion of other legal entities cannot therefore be justified in any case by the principle of taxation according to the ability to pay.

28. Even developing countries recognise their responsibilities to undertake the adaptation and mitigation measures depending upon their capacities based on the principle of equity.

29. This paper discusses the principles conformed by Delimitation of Maritime Boundary in the Beibu Gulf and the factors considered by the principle of equity.

30. Taxation: VAT: abusive practice.

31. National treatment is a basic principle of GATT/WTO that prohibits discrimination between imported and domestically produced goods with respect to internal taxation or other government regulation.

32. the straitjacket of taxation.

33. This effect can be both disadvantageous (economic double taxation) and advantageous (economic non-taxation).

34. The second section first analyzes the meaning and characteristics of taxation regulation, then especially discusses the dialectical relations between taxation regulation and taxation neutrality .

35. Our environment and climate challenges need to be ambitiously addressed bearing in mind equity and the cardinal principle of common but differentiated responsibilities and respective capabilities.

36. By that provision, the Community legislature favoured the prevention of abuse and fraud to the detriment of the principle that taxation should occur in only one Member State.

37. Accumulated equity interest (%)

38. Accumulated equity interest [%]

39. As for the arguments pertaining to the principle of taxation according to the ability to pay, those arguments are in the Commission’s submission ineffective, or, in the alternative, unfounded.

40. The Avoidance of Double Taxation

41. The Court has also recognised the principle of taxation according to ability to pay, at least in the context of the justification for the coherence of the tax system.

42. Taxation preference is a kind of supplement to the unity and relative fixity of the taxation.

43. Confusion principle, Attention principle, Amphiboly

44. Preventing non-taxation and abuse

45. Her specialty is taxation law.

46. Capital, net assets, and shareholders' equity are the other terms for owner's equity.

47. Share in net assets/equity of joint ventures accounted for using the equity method

48. Preventing non-taxation and abuse 6

49. Revised Double Taxation Avoidance Agreement (DTAA)

50. If the business is transferred and deferred taxation applies, taxation of any accumulated profits may also be deferred.

51. The new government has increased taxation.

52. The Home State Taxation approach therefore preserves each Member State's ability to raise revenue through corporate taxation.

53. She also has a Diploma in taxation and accounting obtained from the East African School of Taxation.

54. Increases in taxation would be Counterproductive

55. Trade without transaction or taxation costs.

56. The result will be higher taxation.

57. Taxation is a very complex area.

58. The hospital was funded from taxation.

59. Heavy taxation has a disincentive effect.

60. The statement of owner's equity report the changes in owner's equity during the period.

61. Principle of Bivalence synonyms, Principle of Bivalence pronunciation, Principle of Bivalence translation, English dictionary definition of Principle of Bivalence

62. Because Advancing equity requires a …

63. Taxation bears heavily on us all.

64. The government reacted by increasing taxation.

65. Assets equal liabilities plus equity.

66. The government provides equity capital by purchasing shares or by converting loans and advances into equity.

67. Promoting Equity and Social Inclusion

68. 2 Increases in taxation would be counterproductive.

69. Home equity line, 30 thousand.

70. 2 Increases in taxation would be Counterproductive

71. The loss before taxation was $7 million.

72. He argued with his friend about taxation.

73. for Advent: private equity investment;

74. In the present case, given the substantial relative increments of the progressive tax rate, the Commission does not consider that ability to pay can serve as a guiding principle for turnover-based taxation.

75. - Preventing inadvertent non-taxation and abuse, and

76. This income is totally exempt from taxation.

77. (b) Participating interests and illiquid equity shares, and any other equity instruments held as permanent investments

78. The Advanced Diploma in International Taxation (Adit) is a specialist advanced qualification awarded by the Chartered Institute of Taxation (CIOT)

79. Burdensome as royal taxation was during the war, the clergy were mercifully free of papal taxation except on two occasions.

80. Backcast Partners Management, LLC ("Backcast"), a provider of debt and equity capital for both middle market private equity and non-private equity owned companies, is …