Russia: 103rd in Ease of Paying Taxes

The absence of strong constitutional safeguards and basic constitutional rights, including weak legislation in a number of critical areas (e.g. taxation being one significant area of weakness), continues to hinder economic reform in Russia. In a recent study…

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India: Unfair Tax Equilization

While the “mainstream media” is full of commentary, some of which is useful and informative, regarding proposals to curb anthropogenic (i.e. derived from human activities) climate change, it is interesting to view the comments of the news media…

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South Africa: Tax Agency – search and seize without a warrant

The South African Revenue Service (SARS) wants the power, without a warrant, to conduct a search and to seize documents if it believes you are about to destroy records and evidence of fraudulent activities or income earned.  This…

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US: Provisional Patent Applications

Although the legislation establishing the provisional patent application (US), has been around since the Clinton Administration (e.g. 1994), the benefits of the procedure are not always well understood.  The provisional patent application process enables inventors to have the…

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