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direct taxation


'direct taxation' can also refer to...

direct taxation

direct taxation

direct taxation

direct taxation

direct taxation

direct taxation

direct taxation

Direct Taxation and the Fundamental Freedoms

Collective Action and Direct Taxation, 1918–1938

Taxation of outbound direct investment: economic principles and tax policy considerations

Fiscal policy, distortionary taxation, and direct crowding out under monopolistic competition

Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries? *

X v Luxembourg Direct Taxation Authority, Decision of the Administrative Tribunal, 2039/2012, ILDC 2039 (LU 2012), 15th February 2012, Administrative Tribunal

The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

The Influence of Free Movement of Persons, Services and Capital on National Direct Taxation: Trends in the Case Law of the Court of Justice

The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows (Karl P. Sauvant and Lisa E. Sachs eds., Oxford 2009)

Société Anonyme X v Luxembourg Direct Taxation Authority, Decision of the Administrative Tribunal, No 29869/2012, ILDC 1932 (LU 2012), 21st May 2012, Luxembourg [lu]

Commission Notice on the application of the State aid rules to measures relating to direct business taxation (98/C 384/03) (Text with EEA relevance) (European Commission) 98/C 384/03, [1998] OJ C 384/3

Donati and Tisza v Gubbio District Office of Direct Taxation, Final appeal judgment, 3119, Giustizia civile I-2295 [2000], Giurisprudenza italiana 1286 (2001), ILDC 291 (IT 2000), 17th March 2000, Supreme Court of Cassation

 

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Taxation, the effect of which is intended to be borne by the person or organization that pays it. Economists distinguish between direct taxation and indirect taxation. The former is best illustrated by income tax, in which the person who receives the income pays the tax and his or her income is thereby reduced. The latter is illustrated by value added tax (VAT), in which the tax is paid by traders but the effects are borne by the consumers of the trader’s goods or services. In practice these distinctions are rarely clear cut. For example, corporation tax is a direct tax but its incidence can be shifted to consumers by higher prices or to employees by lower wages.

Subjects: Financial Institutions and Services — Accounting.


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