Understanding Sources of Law: A Comprehensive Analysis
Theory of Sources of Law
The concept of ‘source of law,’ originating from Savigny and generalized by numerous authors, particularly within Spanish legal doctrine, is intrinsically linked to the origin and manifestation of law. It’s crucial to distinguish between the ‘source of law’ and the ‘source of legal norms,’ which refers to those who wield the power to create legal norms and the manner in which these rules are expressed. We differentiate between formal and material sources.
Material Sources
The
Read MoreTax Withholding and Exemptions for Non-Residents in Spain
Withholding: Subjective and Objective Elements
Regarding the budget of the deductions, we distinguish between the subjective element and the objective element.
The subjective element refers to who the retainer is:
- Legal residents.
- Resident individuals engaged in economic activity.
- Non-residents with a permanent establishment.
The objective element is the income subject to withholding, derived by non-residents, and paid by one of the three retainers.
Regarding the tax base and the retention rate, the same
Read MoreNuremberg Code & Geneva Conventions: Ethical Standards
Nuremberg Code: Key Principles
August 20, 1947, Nuremberg, Germany.
The Nuremberg Code is a set of ethical principles for human experimentation created as a result of the Nuremberg trials at the end of the Second World War. It emphasizes informed consent, the absence of coercion, scientifically valid research design, and beneficence towards experiment participants.
The ten points that constitute the Nuremberg Code are:
- Voluntary consent of the human subject is absolutely essential. This means that
Commercial Register: Principles and Legal Effects
Key Principles of the Commercial Register
Mandatory Registration
Article 4 of the regulation states that registration in the Commercial Register is mandatory unless expressly provided otherwise. The lack of registration of any person or act that must be registered cannot be invoked by the person who is obligated to do so.
Public Document
Article 5 of the regulation provides that registration in the Commercial Register shall be conducted under a public document. However, it can occur under a private
Chilean Tax Law: Key Concepts and Regulations
Key Concepts in Chilean Tax Law
This document addresses fundamental aspects of Chilean tax law, clarifying common misconceptions and providing accurate information on various tax-related topics.
Control of Tax Evasion and Legal Procedures
- True. The control of the power of the Internal Revenue Service (SII), which is related to the review of current accounts, is given to the ordinary courts and the national director of the SII, by reasoned decision, when the SII research involves tax law violations
Tax Credit Requirements in Peru: Articles 18 and 19
Article 18: Substantial Requirements for Tax Credits
The tax credit consists of the General Sales Tax recorded separately in the proof of payment to support the procurement of goods, services, and construction contracts, or paid on the importation of goods or by reason of the use in the country of services provided by non-domiciled individuals.
Requirements to be eligible for Tax Credit
Only purchases of goods, benefits or uses of services, or construction contracts and imports that meet the following
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