Forestry publication.

No. 53. Survey of forest plantations of Ottawa, Sandusky, and Seneca Counties, Ohio.--no. 54. Survey of forest plantations of Erie and Huron Counties.--no. 55. Survey of forest plantations of Mercer, Allen, Auglaize, and Shelby Counties, Ohio.--no. 56. Survey of forest plantations of Lorain and Medina Counties.--no. 57. Survey of forest plantations of Wayne County, Ohio.-- no. 58. Survey of forest plantations of Wyandot, Hardin, Marion, Logan, Union and Champaign Co.--no. 59. Forest resources of Preble County, Ohio. no. 62. Survey of forest plantations of Crawford and Morrow Counties.--no. 63. Survey of forest plantations of Franklin and Delaware Counties.--no. 64. Survey of forest plantations of Butler, Hamilton, Warren and Clermont Counties.--no. 65. Forest resources of Wayne County, Ohio. no. 68. Forest resources of Lorain County, Ohio.--no. 69. Forest resources of Medina County, Ohio.--no. 71. Ohio forest survey. A manual of procedure.--no. 73. Fires today and poverty tomorrow.--no. 74. Laws of Ohio relating to forest fires.--no. 75. Twenty-year plan for establishing a more adequate system of state forests and forest parks in Ohio.--no. 76. Ohio's forest resources. 1944.--no. 80. Growing conifers from seed.

European War pamphlets

A collection of miscellaneous pamphlets on World War I.

The general statutes of the state of Michigan : In force. Including the acts of the extra sessions of 1882. With notes and digests of the decisions of the Supreme court relating thereto ... /

Vol. 1: With an appendix containing the general tax law of 1882; v. 2 containing Index to Annotated statutes, by A.P. Jacobs, p. 2388-2764.; v. 3: Containing the public acts of the Legislature passed at the sessions of 1883, 1885, 1887, 1889.

Development of a web-service-agents-based family wealth management system

The roiling financial markets, constantly changing tax law and increasing complexity of planning transaction increase the demand of aggregated family wealth management (FWM) services. However, current trend of developing such advisory systems is mainly focusing on financial or investment side. In addition, these existing systems lack of flexibility and are hard to be integrated with other organizational information systems, such as CRM systems. In this paper, a novel architecture of Web-service-agents-based FWM systems has been proposed. Multiple intelligent agents are wrapped as Web services and can communicate with each other via Web service protocols. On the one hand, these agents can collaborate with each other and provide comprehensive FWM advices. On the other hand, each service can work independently to achieve its own tasks. A prototype system for supporting financial advice is also presented to demonstrate the advances of the proposed Webservice- agents-based FWM system architecture.

Legislating unorthodox taxes: The Hungarian experience

To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can hardly be reconciled with the hard core of tax legislation that is established on the principles of equality and legal certainty. The present paper discusses these unorthodox types of public charges.

Extrafiscalidade: análise da norma potiguar regulamentadora do imposto sobre propriedade veicular automotora à luz da tutela ambiental

From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.

Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

El multilateralismo como intervencionismo. Estados Unidos y la Sociedad de Naciones en América Latina (1930-1946)

Este artículo analiza una dinámica de intervenciones de Estados Unidos en América Latina que no ha atraído suficientemente la atención de los historiadores. En los años treinta y cuarenta, cuando Europa se hundía en una nueva confrontación bélica, ciertos sectores del gobierno y del mundo empresarial norteamericano intentaron articular una nueva relación con los países del continente basada en una propuesta de multilateralismo que se había configurado dentro de la Sociedad de Naciones (SN). Estos estadounidenses intentaron establecer una dinámica de relaciones triangulares con los gobiernos latinoamericanos y los organismos técnicos de la SN. Gracias a ello, como se mostrará en este artículo para el caso del funcionamiento del Comité Fiscal de la Sociedad de Naciones, los latinoamericanos fueron capaces de influir en el tipo de políticas que debían emanar de esta relación triangular. La importancia de esta historia no es menor. La relación triangular entre Estados Unidos, América Latina y la SN sirvió de base para la reconstrucción de la gobernanza global liderada por los Estados Unidos tras la guerra.

Progresividad del impuesto de renta en las pyme en el marco del estado social de derecho colombiano

La constitución política en su artículo primero ha establecido el modelo político en el cual se enmarca el Estado Colombiano, precepto que por su prevalencia normativa, se convierte en fundamento de todo actuar y que se expresa así: Colombia es un Estado social de derecho, organizado en forma de República unitaria, descentralizada, con autonomía de sus entidades territoriales, democrática, participativa y pluralista, fundada en el respeto de la dignidad humana, en el trabajo y la solidaridad de las personas que la integran y en la prevalencia del interés general. La introducción de este nuevo modelo político implica un cambio radical en la forma de concebir el Estado, ante la pérdida sacramental del texto legal entendido como emanación de la voluntad popular y la mayor preocupación por la justicia material y por el logro de soluciones que consulten la especificidad de los hechos (M.P. BARÓN, Ciro., 1992), situación que conviene un cambio de pensamiento en la elaboración de las normas y que a partir, de 1991 debe consultar su impacto en la solución de los problemas que aquejan la sociedad. Consecuente con lo anterior, el sistema tributario, no puede ser ajeno a los postulados incluidos en el artículo primero de la constitución política atrás citado, y en tal sentido la Asamblea Constituyente, aunque en su momento no acogió las recomendaciones dadas por el Instituto Colombiano de Derecho Tributario, en el sentido de incluir un artículo que dijera que los tributos debían fundarse en la capacidad económica del sujeto pasivo, si consagró en su artículo 363 que el sistema tributario debía fundarse en los principios de equidad y progresividad, entre otros (BRAVO, 1997). Es aquí donde se centra el presente proyecto de investigación, que busca indagar por el principio de progresividad, que por efecto metodológicos se limitara a las pyme, específicamente en la pequeña empresa, aquella con planta de personal entre once (11) y cincuenta (50) trabajadores y activo total entre quinientos un (501) y menos de cinco mil un (5.001) salarios mínimos legales mensuales vigentes. Estas personas jurídicas, se ven abocadas a una fuerte carga impositiva directa, en el cual el impuesto de renta recobra relevancia, haciéndose necesario analizar su impacto a las luces de la nueva reforma, a efecto de vislumbrar la efectiva materialización del principio de progresividad o por si el contrario los recientes cambios normativos han contradicho el mandato impuesto en la Constitución política en cuanto al respeto que debe contener toda norma en materia tributaria, en cuanto al principio objeto de estudio.

SC information letter #16-6

Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2016 sales tax holiday weekend will begin Friday, August 5, 2016 at 12:01 a.m. and end Sunday, August 7, 2016 at midnight. A partial list of exempted items is included.

Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego)

Wydział Prawa i Administracji

El Impuesto al Valor Agregado a la luz de los Principios Constitucionales de Progresividad y Proporcionalidad

El derecho tributario se encuentra regido por principios propios de esta materia, parte de aquellos son los principios de Progresividad y Proporcionalidad, sin embargo, dentro de los sistemas tributarios, particularmente el ecuatoriano, coexisten diferentes tipos de tributos, algunos de ellos, por sus peculiares características, son incluso antagónicos a los mentados principios. Me refiero, especialmente, al Impuesto al Valor Agregado, gravamen de tipo indirecto y regresivo, vigente en nuestra legislación, y que merece un exhaustivo análisis con la finalidad de determinar en qué medida es compatible con la progresividad y la proporcionalidad constitucional.Para lograr el objetivo planteado, es menester hacer un repaso de la totalidad de principios aplicables a los tributos, estos son: generalidad, eficiencia, simplicidad administrativa, suficiencia recaudatoria, irretroactividad, igualdad, equidad, transparencia, legalidad, proporcionalidad y progresividad. Así mismo, es necesario un análisis doctrinario del Impuesto al Valor Agregado, a la par de la legislación vigente sobre este gravamen, y concluir con el análisis de la relación del IVA con dos de los principios constitucionales, los de proporcionalidad y progresividad.

SC INFORMATION LETTER #16-3

The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax.

SC private letter ruling

This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the consideration paid for the purchase of tangible personal property pursuant to Code Section 12-36-60. It also rules on the free one month trial membership offered by a company that allows individuals to receive the same benefits as other members that are associated with shopping on-line and is not a sale of tangible personal property for a consideration under Code Section 12-36-100 and, therefore, is not subject to South Carolina sales and use tax.

Anotação sintética, numa perspectiva de Direito Público-penal e Direito Privado-civil, ao Acórdão do Supremo Tribunal de Justiça Português, de 19 de Abril de 2012 - A poluição sonora e o direito humano ao descanso e à saúde, sem descurar a necessidade duma adequada política tributária.

Resumo: 1 – Sumário do Acórdão do Supremo Tribunal de Justiça, de 19 de Abril de 2012; 2 – Texto completo do Acórdão do Supremo Tribunal de Justiça, de 19 de Abril de 2012: cfr. http://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/fc664c231f3e73cf802579ea003d91d2?OpenDocument&Highlight=0,polui%C3%A7%C3%A3o , 2 de Junho de 2012; 3 – Anotação sintética; 3.1 – Introdução à anotação sintética e suas características neste caso concreto; 4 – Algumas referências constitucionais centrais em relação a Direitos humanos e, nomeadamente, a um Direito humano a um meio-ambiente sadio, saudável em todas as suas vertentes e sentidos – o exemplo central do artigo 9.º da CRP; 4.1 – Algumas referências constitucionais centrais em relação a Direitos humanos e, nomeadamente, a um Direito humano a um meio-ambiente sadio, saudável em todas as suas vertentes e sentidos – o exemplo central do artigo 66.º da CRP e o Regime Geral do Ruído; 5 – O direito humano ao descanso e à saúde, rectius o direito ao ambiente sadio vs o direito ao lazer e/ou exploração económica de indústrias de diversão, rectius o direito à liberdade de iniciativa económica privada; 6 – A violação do direito humano, de personalidade, ao descanso e à saúde, rectius o direito a um ambiente sadio, numa perspectiva de Direito privado e Direito civil; 7 – A criminalização da poluição, designadamente a criminalização da poluição sonora – uma perspectiva de Direito público e Direito penal; 8 - A necessidade duma adequada política tributária que compatibilize desenvolvimento sustentado com a protecção dum meio ambiente sadio e com qualidade de vida; 9 – Conclusões. Palavras-chave: Direitos Humanos; Direito constitucional; Direito público; Direito penal; Direito privado; Direito civil; Direito ambiental; meio ambiente sadio; Direito ao descanso; Direito à saúde; Direito ao lazer e/ou exploração económica de indústrias de diversão; direito à liberdade de iniciativa económica privada; Direito tributário; Direito fiscal; Direito aduaneiro. Abstract: 1 - Summary of the Judgment of the Supreme Court of April 19, 2012, 2 - Complete text of the Judgment of the Supreme Court of April 19, 2012: cf. http://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/fc664c231f3e73cf802579ea003d91d2?OpenDocument&Highlight=0,polui%C3%A7%C3%A3o , June 2, 2012, 3 - Synthetic Note: 3.1 - Introduction to synthetic annotation and its characteristics in this case 4 - Some references constitutional power over human rights and in particular to a human right to a healthy environment, healthy in all its forms and meanings - the central example of Article 9. of CRP; 4.1 - Some references constitutional power over human rights and in particular to a human right to a healthy environment, healthy in all its forms and meanings - the central example of Article 66. No of CRP and the General Noise; 5 - the human right to rest and health, rectius the right to healthy environment vs. the right to leisure and / or economic exploitation of industries fun, rectius the right to freedom of private economic initiative; 6 - the violation of human personality, to rest and health, rectius the right to a healthy environment, a perspective of private law and civil law; 7 - criminalization of pollution, including the criminalization of noise - a perspective of public law and criminal law; 8 - the need for appropriate tax policy that reconciles sustainable development with the protection of a healthy environment and quality of life; 9 - Conclusions.