Claims and elections and State: Difference between pages

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''Tax''.
1. ''Law - international law - sovereignty - personality.''


National tax regimes often contain alternative rules, to help taxpayers to achieve the most tax efficient outcomes.  
Very similar to a country.


Sometimes they apply automatically, but in some cases it may be necessary to file a formal election or claim with the tax authority to use a more beneficial tax rule.
But, more strictly, an entity that has:


Tax claims and elections often have to be made in real time, i.e. before the tax computations are filed, so the organisation's tax specialists need high quality information at the time transactions are being planned and completed and not only at year end.
*A permanent population;
*A defined territory; and
*An effective government.




States have separate legal personality in international law, and can enter into relations with other states.


== See also ==
 
* [[Tax computation]]
2. ''Adjective.''
 
Relating to, or provided by, a government or governmental agency.
 
For example, ''state aid''.
 
 
==See also==
*[[International law]]
* [[Jurisdiction]]
*[[Legal personality]]
*[[Member state]]
*[[Rentier state]]
*[[Sovereignty]]
*[[State aid]]
*[[State immunity]]
*[[State Pension]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 18:36, 1 November 2021

1. Law - international law - sovereignty - personality.

Very similar to a country.

But, more strictly, an entity that has:

  • A permanent population;
  • A defined territory; and
  • An effective government.


States have separate legal personality in international law, and can enter into relations with other states.


2. Adjective.

Relating to, or provided by, a government or governmental agency.

For example, state aid.


See also