Jizya, Social Domination and the Meaning of Constitutional Secularism
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A Glimpse at Taxation and Investment in Cyprus 2019 WTS Cyprus Cyprus
Cyprus Tax and Investment Facts A Glimpse at Taxation and Investment in Cyprus 2019 WTS Cyprus Cyprus WTS Cyprus was established It is our philosophy to provide in 2009 by professionals with attentive, re sponsive and per- significant experience in their sonalised services. For this pur- fields of expertise to serve pose the firm's management the needs of local and inter- team are closely involved in national clients as a “single all assignments and the firm’s point of contact” in the areas staff are highly committed to of Tax, Financial and Business completing engagements on Consulting services. a timely and efficient basis. Our goal is to be exceptional Our Services: in every way we can. We are → Tax Advisory and Tax committed to providing Compliance Services professional services of the → Financial and Business highest level to our clients, Advisory Services regardless of size or market. → Risk Management and We specialise in providing Assurance Engagements Tax Advisory and Tax → Accounting Compliance services, → Payroll Services Accounting and Business Advisory, as well as Risk Find more on wtmscyprus.co Management and Assurance engagements. Our services Contacts in Cyprus are not just limited to Cyprus- Nicolas Kypreos, Partner oriented matters. We can [email protected] serve clients in various other jurisdictions through our inter- Pambos Chrysanthou, Partner national network of experts, pambos.chrysanthou@ WTS Global. wtscyprus.com WTS Cyprus Ltd. is a member of WTS Global for Cyprus. 2 Tax and Investment Facts 2019 x Cyprus Table of Contents 1 Ways of Doing Business / Legal Forms of Companies 4 2 Corporate Taxation 11 3 Double Taxation Agreements 38 4 Transfer Pricing 39 5 Anti-avoidance Measures 42 6 Taxation of Individuals / Social Security Contributions 47 7 Indirect Taxes 57 8 Inheritance, Gift and Wealth Tax 63 Tax and Investment Facts 2019 x Cyprus 3 1 Ways of Doing Business / Legal Forms of Companies The Republic of Cyprus is a member of the eurozone and a Member State of the European Union. -
History of the Jews Vol. V
History of the Jews Vol. V By Heinrich Graetz HISTORY OF THE JEWS CHAPTER I CHMIELNICKI AND THE PERSECUTION OF THE JEWS OF POLAND BY THE COSSACKS Condition of the Jews in Poland before the Outbreak of Persecution— Influence of the Jesuits—Characteristics of Poles and Jews—The Home of the Cossacks—Repression of the Cossacks by the Government—Jews appointed as Tax Farmers—Jurisdiction of the Synods—The Study of the Talmud in Poland—Hebrew Literature in that Country becomes entirely Rabbinical—Character of Polish Judaism—Jews and Cossacks— Chmielnicki—Sufferings of the Jews in consequence of his Successes—The Tartar Haidamaks—Fearful Massacres in Nemirov, Tulczyn, and Homel— Prince Vishnioviecki—Massacres at Polonnoie, Lemberg, Narol, and in other Towns—John Casimir—Lipmann Heller and Sabbataï Cohen—Renewal of the War between Cossacks and Poles—Russians join Cossacks in attacking the Jews—Charles X of Sweden—The Polish Fugitives—"Polonization" of Judaism. 1648–1656 C. E. Poland ceased to be a haven for the sons of Judah, when its short-sighted kings summoned the Jesuits to supervise the training of the young nobles and the clergy and crush the spirit of the Polish dissidents. These originators of disunion, to whom the frequent partition of Poland must be attributed, sought to undermine the unobtrusive power which the Jews, through their money and prudence, exercised over the nobles, and they combined with their other foes, German workmen and trades-people, members of the guilds, to restrict and oppress them. After that time there were repeated persecutions of Jews in Poland; sometimes the German guild members, sometimes the disciples of the Jesuits, raised a hue and cry against them. -
TTB F 5000.24Sm Excise Tax Return
OMB No. 1513-0083 DEPARTMENT OF THE TREASURY 1. SERIAL NUMBER ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB) EXCISE TAX RETURN (Prepare in duplicate – See instructions below) 3. AMOUNT OF PAYMENT 2. FORM OF PAYMENT $ CHECK MONEY ORDER EFT OTHER (Specify) NOTE: PLEASE MAKE CHECKS OR MONEY ORDERS PAYABLE TO THE ALCOHOL AND TOBACCO TAX AND 4. RETURN COVERS (Check one) BEGINNING TRADE BUREAU (SHOW EMPLOYER IDENTIFICATION NUMBER ON ALL CHECKS OR MONEY ORDERS). IF PREPAYMENT PERIOD YOU SEND A CHECK, SEE PAPER CHECK CONVERSION ENDING NOTICE BELOW. 5. DATE PRODUCTS TO BE REMOVED (For Prepayment Returns Only) FOR TTB USE ONLY 6. EMPLOYER IDENTIFICATION NUMBER 7. PLANT, REGISTRY, OR PERMIT NUMBER TAX $ PENALTY 8. NAME AND ADDRESS OF TAXPAYER (Include ZIP Code) INTEREST TOTAL $ EXAMINED BY: DATE EXAMINED: CALCULATION OF TAX DUE (Before making entries on lines 18 – 21, complete Schedules A and B) PRODUCT AMOUNT OF TAX (a) (b) 9. DISTILLED SPIRITS 10. WINE 11. BEER 12. CIGARS 13. CIGARETTES 14. CIGARETTE PAPERS AND/OR CIGARETTE TUBES 15. CHEWING TOBACCO AND/OR SNUFF 16. PIPE TOBACCO AND/OR ROLL-YOUR-OWN TOBACCO 17. TOTAL TAX LIABILITY (Total of lines 9-16) $ 18. ADJUSTMENTS INCREASING AMOUNT DUE (From line 29) 19. GROSS AMOUNT DUE (Line 17 plus line 18) $ 20. ADJUSTMENTS DECREASING AMOUNT DUE (From line 34) 21. AMOUNT TO BE PAID WITH THIS RETURN (Line 19 minus line 20) $ Under penalties of perjury, I declare that I have examined this return (including any accompanying explanations, statements, schedules, and forms) and to the best of my knowledge and belief it is true, correct, and includes all transactions and tax liabilities required by law or regulations to be reported. -
Tax Code SECTION VII. VALUE ADDED TAX
ANNEX III Tax Code SECTION VII. VALUE ADDED TAX CHAPTER 24. General Provisions Article 176. Concept of value added tax The value added tax, hereinafter VAT, is a form of collection to the budget of a portion of the value added in the process of the production and circulation of goods, works, and services on the territory of the Republic of Tajikistan, and of a portion of the value of all taxable goods imported onto the territory of the Republic of Tajikistan. The value added tax, as an indirect tax, is payable at all stages of the production and supply of goods, fulfilment of works, and rendering of services. The amount of VAT payable with respect to taxable turnover is determined as the difference between the sum of tax assessed on this turnover and the sum of tax that is creditable according to issued VAT invoices in accordance with this Section. CHAPTER 25. Taxpayers Article 177. Taxpayers 1. A VAT taxpayer is a person who is registered or is required to be registered as a VAT taxpayer. 2. A person who is registered is a VAT taxpayer from the time the registration takes effect. A person who is not registered, but who is required to apply to be registered, is a VAT taxpayer from the beginning of the accounting period following the period in which the obligation to apply for registration arose. 3. In addition to persons who are VAT taxpayers under point 1, all persons carrying out taxable import of goods to the Republic of Tajikistan are considered VAT taxpayers with respect to such import. -
Tithing in 10 Baby Steps
Tithing in 10 Baby Steps A Users Guide to The Great Tithe Experiment Mike McGuire 1 This is written for you. You wanted to tithe. Now is the time. 2 The Ten Baby Steps Preface 4 1 Ask “Why?” 5 2 Ask “Why Not?” 12 3 Commit 16 4 Calculate 19 5 Count the Cost 21 6 Develop a Plan 24 7 Determine the Method 27 8 Give Now 29 9 Persevere Through Challenges 31 10 Enjoy the Benefits 33 About the Author 36 The Great Tithe Experiment 37 Notes 38 3 Preface Dear Reader, I want to help you to fulfill your desire to give. This short book takes a big step of faith and breaks it into small baby steps. I have found tithing to be one of the most fruitful spiritual disciplines resulting in a closer relationship to God and a further separation from material pursuits. Our church recently conducted an experiment to measure the effects of tithing. In total, 52 individuals participated, which included 13 households, who started tithing for the first time. You’ll receive highlights of their story in this ebook. A richer spiritual life is only 10 baby steps away. I hope you will join us. Mike McGuire 4 1 Ask “Why?” Tithing is a simple concept. It means donating 10% of your income to your local church. It’s simple, but for many Americans, not easy. One couple who took the experiment remarked, “I wrote my first check and said, ‘Oh, my gosh, that is a lot of money!’ ” The first question to ask is, “Why?” Why in the world would one give away their hard-earned income? And, why 10%? Baby Step #1 – Ask “Why?” Why should you give 10% of your income to a local church? Those are fair and appropriate questions. -
An Analysis of the Graded Property Tax Robert M
TaxingTaxing Simply Simply District of Columbia Tax Revision Commission TaxingTaxing FairlyFairly Full Report District of Columbia Tax Revision Commission 1755 Massachusetts Avenue, NW, Suite 550 Washington, DC 20036 Tel: (202) 518-7275 Fax: (202) 466-7967 www.dctrc.org The Authors Robert M. Schwab Professor, Department of Economics University of Maryland College Park, Md. Amy Rehder Harris Graduate Assistant, Department of Economics University of Maryland College Park, Md. Authors’ Acknowledgments We thank Kim Coleman for providing us with the assessment data discussed in the section “The Incidence of a Graded Property Tax in the District of Columbia.” We also thank Joan Youngman and Rick Rybeck for their help with this project. CHAPTER G An Analysis of the Graded Property Tax Robert M. Schwab and Amy Rehder Harris Introduction In most jurisdictions, land and improvements are taxed at the same rate. The District of Columbia is no exception to this general rule. Consider two homes in the District, each valued at $100,000. Home A is a modest home on a large lot; suppose the land and structures are each worth $50,000. Home B is a more sub- stantial home on a smaller lot; in this case, suppose the land is valued at $20,000 and the improvements at $80,000. Under current District law, both homes would be taxed at a rate of 0.96 percent on the total value and thus, as Figure 1 shows, the owners of both homes would face property taxes of $960.1 But property can be taxed in many ways. Under a graded, or split-rate, tax, land is taxed more heavily than structures. -
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5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) TAX TRANSPARENCY – AN ANALYSIS OF THE LUXLEAKS FIRMS Johannes Manthey University of Würzburg, Würzburg, Germany Dirk Kiesewetter University of Würzburg, Würzburg, Germany Abstract This paper finds that the firms involved in the Luxembourg Leaks (‘LuxLeaks’) scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control group of large multinational companies. The panel dataset covers the years from 2001 to 2015 and comprises 19,109 observations. The LuxLeaks firms appear to engage in higher levels of discretionary earnings management measured by the variability of net income to cash flows from operations and the correlation between cash flows from operations and accruals. The LuxLeaks sample shows a lower analyst coverage, lower willingness to switch to IFRS and a lower Big4 auditor rate. The difference in difference design supports these findings regarding earnings management and the analyst coverage. The analysis concludes that the LuxLeaks firms are less transparent and infers a relation between corporate transparency and the engagement in tax avoidance. The paper aims to establish the relationship between tax avoidance and transparency in order to give guidance for future policy. The research highlights the complex causes and effects of tax management and supports a cost benefit analysis of future tax regulation. Keywords: Tax Avoidance, Transparency, Earnings Management JEL Classification: H20, H25, H26 1. Introduction The Luxembourg Leaks (’LuxLeaks’) scandal made public some of the tax strategies used by multinational companies. -
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GLOBAL TAX WEEKLY ISSUE 134 | JUNE 4, 2015 a closer look SUBJECTS TRANSFER PRICING INTELLECTUAL PROPERTY VAT, GST AND SALES TAX CORPORATE TAXATION INDIVIDUAL TAXATION REAL ESTATE AND PROPERTY TAXES INTERNATIONAL FISCAL GOVERNANCE BUDGETS COMPLIANCE OFFSHORE SECTORS MANUFACTURING RETAIL/WHOLESALE INSURANCE BANKS/FINANCIAL INSTITUTIONS RESTAURANTS/FOOD SERVICE CONSTRUCTION AEROSPACE ENERGY AUTOMOTIVE MINING AND MINERALS ENTERTAINMENT AND MEDIA OIL AND GAS COUNTRIES AND REGIONS EUROPE AUSTRIA BELGIUM BULGARIA CYPRUS CZECH REPUBLIC DENMARK ESTONIA FINLAND FRANCE GERMANY GREECE HUNGARY IRELAND ITALY LATVIA LITHUANIA LUXEMBOURG MALTA NETHERLANDS POLAND PORTUGAL ROMANIA SLOVAKIA SLOVENIA SPAIN SWEDEN SWITZERLAND UNITED KINGDOM EMERGING MARKETS ARGENTINA BRAZIL CHILE CHINA INDIA ISRAEL MEXICO RUSSIA SOUTH AFRICA SOUTH KOREA TAIWAN VIETNAM CENTRAL AND EASTERN EUROPE ARMENIA AZERBAIJAN BOSNIA CROATIA FAROE ISLANDS GEORGIA KAZAKHSTAN MONTENEGRO NORWAY SERBIA TURKEY UKRAINE UZBEKISTAN ASIA-PAC AUSTRALIA BANGLADESH BRUNEI HONG KONG INDONESIA JAPAN MALAYSIA NEW ZEALAND PAKISTAN PHILIPPINES SINGAPORE THAILAND AMERICAS BOLIVIA CANADA COLOMBIA COSTA RICA ECUADOR EL SALVADOR GUATEMALA PANAMA PERU PUERTO RICO URUGUAY UNITED STATES VENEZUELA MIDDLE EAST ALGERIA BAHRAIN BOTSWANA DUBAI EGYPT ETHIOPIA EQUATORIAL GUINEA IRAQ KUWAIT MOROCCO NIGERIA OMAN QATAR SAUDI ARABIA TUNISIA LOW-TAX JURISDICTIONS ANDORRA ARUBA BAHAMAS BARBADOS BELIZE BERMUDA BRITISH VIRGIN ISLANDS CAYMAN ISLANDS COOK ISLANDS CURACAO GIBRALTAR GUERNSEY ISLE OF MAN JERSEY LABUAN LIECHTENSTEIN MAURITIUS MONACO TURKS AND CAICOS ISLANDS VANUATU GLOBAL TAX WEEKLY a closer look Global Tax Weekly – A Closer Look Combining expert industry thought leadership and team of editors outputting 100 tax news stories a the unrivalled worldwide multi-lingual research week. GTW highlights 20 of these stories each week capabilities of leading law and tax publisher Wolters under a series of useful headings, including industry Kluwer, CCH publishes Global Tax Weekly –– A Closer sectors (e.g. -
Excise Duties on Beer: Australia in International Perspective
Excise Duties on Beer: Australia in International Perspective Prof Kym Anderson AC Wine Economics Research Centre School of Economics University of Adelaide Adelaide SA 5005 Phone +61 8 8313 4712 [email protected] February 2020 (This paper updates analysis provided in August 2019) Paper prepared for the Brewers Association of Australia, PO Box 4021, Manuka, ACT 2603 2 Excise Duties on Beer: Australia in International Perspective Almost all high-income and developing countries tax the consumption of commercially produced beer, Monaco being a rare exception (WHO 2018, 2019). Excise duties are applied to wholesale prices of beer, typically at rates that vary according to their alcohol content, so to compare across countries one needs to define a standard beer. This paper defines a standard beer as one that has 4.4% alcohol by volume, which is the average alcohol content of beer consumed in Australia. Numerous countries have lower duties on the beers of small brewers and also on lower-alcohol beers, while some also have higher duties on higher-alcohol beers. However, since the definitions of those non-standard beer categories vary greatly across countries, they are not easy to tabulate and so are not included here. To the author’s knowledge, Australia is the only country to have different rates of excise duty for draught and packaged beer, the draught rate being only 70% of that for packaged beer. Both rates are presented in the comparison below as well as their volume-weighted average. According to Euromonitor International (2018), 78% of the volume of beer consumed in Australia in 2017 was off-trade, not including cafes and restaurants. -
Taxation in Islam
Taxation in Islam The following article is based on the book Funds in the Khilafah State which is a translation of Al-Amwal fi Dowlat Al-Khilafah by Abdul-Qadeem Zalloom.1 Allah (swt) has revealed a comprehensive economic system that details all aspects of economic life including government revenues and taxation. In origin, the permanent sources of revenue for the Bait ul-Mal (State Treasury) should be sufficient to cover the obligatory expenditure of the Islamic State. These revenues that Shar’a (Islamic Law) has defined are: Fa’i, Jizya, Kharaj, Ushur, and income from Public properties. The financial burdens placed on modern states today are far higher than in previous times. When the Caliphate is re-established it will need to finance a huge re-development and industrial programme to reverse centuries of decline, and bring the Muslim world fully into the 21st century. Because of this, the Bait ul-Mal’s permanent sources of revenue may be insufficient to cover all the needs and interests the Caliphate is obliged to spend upon. In such a situation where the Bait ul-Mal’s revenues are insufficient to meet the Caliphate’s budgetary requirements, the Islamic obligation transfers from the Bait ul-Mal to the Muslims as a whole. This is because Allah (swt) has obliged the Muslims to spend on these needs and interests, and their failure to spend on them will lead to the harming of Muslims. Allah (swt) obliged the State and the Ummah to remove any harm from the Muslims. It was related on the authority of Abu Sa’id al-Khudri, (ra), that the Messenger of Allah (saw) said: “It is not allowed to do harm nor to allow being harmed.” [Ibn Majah, Al-Daraqutni] Therefore, Allah (swt) has obliged the State to collect money from the Muslims in order to cover its obligatory expenditure. -
Lexis® PSL Tax Analysis
Lexis ® PSL Analysis Tax Lexis ® PSL Tax Analysis Autumn Statement 2016 – views from the market Tax analysis: Views from leading tax practitioners on Autumn Statement 2016. The Lexis®PSL Tax Consulting Editorial Board (CEB) and other leading tax practitioners provide us with their views on the Autumn Statement delivered by the Chancellor on 23 November 2016. For the Lexis®PSL Tax summary and analysis of the key business tax announcements in Autumn Statement 2016, see: Autumn Statement 2016—Lexis®PSL Tax analysis. Overall views of the Autumn Statement 2016 on the following topics: AUTUMN STATEMENT 2016 IN OVERVIEW BUSINESS AND ENTERPRISE NON-RESIDENT COMPANIES SUBSTANTIAL SHAREHOLDING EXEMPTION EMPLOYMENT TAXES INSURANCE PRIVATE EQUITY AND FUNDS STAMP TAXES REAL ESTATE VAT AND INDIRECT TAXES OIL AND GAS TAX AVOIDANCE AND EVASION TAX ADMINISTRATION AND COMPLIANCE LexisPSL Tax Analysis | Get a free trial of LexisPSL Tax at lexisnexis.co.uk/AS2016/viewsfromthemarket Tax - views Tax from the market Lexis ® PSL AUTUMN STATEMENT 2016 IN OVERVIEW Gerald Montagu, NGM Tax Law and CEB member—Business, theatrical performance is a thing of the past, and we must now the Chancellor recognises, dislikes uncertainty and in his first get used to a more understated air. Or to put it another way, the (and, we were told, the last) Autumn Statement, some elements speech was not very interesting: Tigger replaced by Eeyore. of the approach he intends to take in pursuit of greater certainty The Chancellor confirmed that we will be getting a BEPS-inspired became just a little bit clearer. restriction on the deductibility of corporate debt costs to 30% A measure of caution seems to be an important element of of adjusted EBITDA, and reform of the corporate loss relief rules. -
Gunpowder Empires
Gunpowder Empires James Gelvin “Modern Middle East” Part 1 - Chapter 2 expanded lecture notes by Denis Bašić Gunpowder Empires • These empires established strong centralized control through employing the military potential of gunpowder (naval and land-based siege cannons were particularly important). • The major states of the Western Hemisphere were destroyed by European gunpowder empires while throughout the Eastern Hemisphere, regional empires developed on the basis of military power and new centralized administrations. • The world gunpowder empires were : the Ottoman, Safavid, Moghul, Habsburg, Russian, Chinese, and Japanese. • Emperor vs. King Military Patronage State • brought to the Middle East by Turkic and Mongolian rulers • Their three main characteristics are : • they were essentially military • all economic resources belonged to the chief military family or families • their laws combined dynastic laws, local laws, and Islamic law (shari’a) Ottoman Empire - 1st Islamic gunpowder empire • The Ottoman Empire was the first of the three Islamic empires to harness gunpowder. • Most probably the Ottomans learned of gunpowder weapons from renegade Christians and used it to devastating effects in the Battle of Kosovo in 1389. • The Ottomans used the largest cannons of the time to destroy the walls and conquer Constantinople in 1453. They conquered Constantinople the same year when the Hundred Years’ (116-year) War in Europe ended. The Siege of Constantinople (painted 1499) Sultan Mehmed II (1432-1481) on the road to the siege of Constantinople painter : Fausto Zonaro (1854-1929) The Great Ottoman Bombard Prior to the siege of Constantinople it is known that the Ottomans held the ability to cast medium-sized cannon, yet nothing near the range of some pieces they were able to put to field.