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5 results

  • 38 - Income Tax Returns, Assessments, Rulings, Appeals and Audits

  • from Part M - Tax Administration
  • Stephen Barkoczy, Monash University, Victoria
  • Book:
    Foundations of Taxation Law
    Published online:
    09 February 2024
    Print publication:
    15 February 2024, pp 962-980

  • Summary

    This chapter focuses on some important aspects of income tax administration. It commences with an examination of the obligation on taxpayers to lodge income tax returns followed by a discussion of the assessment process and the taxation ruling system. The chapter examines the special rules for objecting to assessments and private rulings under pt IVC TAA. It also discusses the limited avenues for challenging assessments outside these rules and various other aspects of tax litigation. The chapter concludes with a discussion of the Commissioner’s audit and investigatory powers and his attitude to tax compliance.

  • Social Pressure in the International Human Rights Regime: Why States Withdraw Treaty Reservations

  • Christina Boyes, Cody D. Eldredge, Megan Shannon, Kelebogile Zvobgo
  • Journal:
    British Journal of Political Science / Volume 54 / Issue 1 / January 2024
    Published online by Cambridge University Press:
    11 September 2023, pp. 241-259
    Print publication:
    January 2024
    • Article
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  • States often use reservations to modify their treaty obligations. Prior research demonstrates why states enter reservations and why states object to reservations, but little work explains why states withdraw them. We argue that states withdraw reservations in response to international social pressure. Using novel data on reservations and reservation withdrawals for the nine core international human rights treaties, our analyses reveal two factors that compel states to withdraw reservations: (1) pressure from peer states and (2) pressure from human rights treaty bodies conducting periodic reviews. While previous work emphasizes domestic factors, our research shows that the international community encourages states to withdraw reservations and strengthen their commitments to human rights and international law.

  • 8 - Questions and Answers

  • from Part II - The Evolution
  • Radu J. Bogdan
  • Book:
    Why Me?
    Published online:
    28 May 2021
    Print publication:
    10 June 2021, pp 172-188

  • Summary

    This final chapter examines some critical questions and possible objections, provides further clarifications and reviews some of the main themes developed in earlier chapters.

  • 1 - Introduction

  • Arthur Jan Keefer
  • Book:
    The Book of Proverbs and Virtue Ethics
    Published online:
    22 October 2020
    Print publication:
    05 November 2020, pp 1-13

  • Summary

    This chapter introduces the book’s argument and provide the necessary context for it, addressing ethics in the Old Testament, virtue ethics, objections to this project, the moral philosophers used therein, including Aristotle, Aquinas and MacIntyre, as well as an outline of chapters and methodology.