- State Nexus Squads. Fischer, Scott // Journal of State Taxation;Spring2001, Vol. 19 Issue 4, p37
Explains the legal provisions of nexus, defined as the connection or degree of contact between a taxpayer and a state necessary for the state to establish and assert jurisdiction over the taxpayer and impose a tax. Due Process Clause; Relations of judicial interpretations; Basis of minimal...
- A fine dividing line. Delport, Rikus // Finance Week;1/20/2003, p4
Discusses the lack of culture of conscientious taxpayers in South Africa. Wealthy businesspeople's lawsuit against the Receiver of Revenue; Lack of respect for the law; Dividing line between the rights of ordinary people and the duty of institutions to fulfil their tasks and meet their...
- Hidden Benefits of the 'Nanny Tax.' Pinto, Jo Ann M.; Li Pari, Joseph L. // CPA Journal;Sep2000, Vol. 70 Issue 9, p21
Deals with the compliance issues governing the nanny tax, a federal and state taxes that must be withheld, paid and reported for domestic employees in the United States. Benefits of compliance with the nanny tax for employers and the nanny; Demographic groups of nannies; Initiatives taken to...
- Voluntary Tip Agreements Out. // Practical Accountant;Feb2001, Vol. 34 Issue 2, p11
Internal Revenue Service the United States Internal Revenue Service's finalization of pro forma Tip Rate Determination Agreements and Tip Reporting Alternative Commitment Agreements for use in its Tip Rate Determination/Education Program designed to enhance tax compliance among tipped employees....
- Additional deadlines for employers. // Cabinet Maker;04/20/2001, Issue 5234, p6
Lists taxation deadlines applicable to taxpayers in Great Britain.
- Compliance Costs and Other Repeated Nightmares. Wong, Pansy // Chartered Accountants Journal;May2001, Vol. 80 Issue 4, p54
Addresses taxpayer compliance cost issues in New Zealand. Government's appointment of a ministerial task force on tax simplification; Challenges encountered by the government in solving problems associated with taxpayer compliance.
- YOUR LETTERS. Walker, Rich; Sheak, Bob; Gromen, Lori; Street, Second // Athens News;4/23/2015, p6
Several letters to the editor are presented in response to the article on taxpayers, social security taxes in previous issue of "Athens Messenger" presented on January 15, 2015.
- Rewriting the code. // Reason;Jul95, Vol. 27 Issue 3, p26
Discusses the possibilities of tax reform from the point of view of Cato Institute president Edward H. Crane, tax litigation consultant Daniel J. Pilla, National Center for Policy Analysis senior fellow Bruce Bartlett and Americans for Tax Reform president Grover Norquist. Benefit of switching...
- ERS Report Released. // Tax Executive;Sep/Oct98, Vol. 50 Issue 5, p338
Reports that the Task Force on EDI Audit and Legal Issues for Tax Administration has released its report on evaluated receipts settlement (ERS) and tax compliance in the United States.