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Taxation Doctrines Explained: Key Concepts by Minang Esposito Villamor is a document available to read on EtoBox.
This document discusses several key doctrines in taxation: 1. The doctrine of prospectivity of tax laws states that tax laws generally only apply prospectively unless expressly stated otherwise. 2. The doctrine of imprescriptibility means that the assessment and collection of taxes does not have a statute of limitations unless specified by law. 3. Double taxation refers to taxing the same person, property, or activity twice, which is only prohibited if done by the same authority for the same purpose. In
- Author
- Minang Esposito Villamor
- Language
- EN