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tax legality

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法学 | 经济学

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As a particular tax in the state's raising social security funds, social security tax bears the characteristics of legality and mandatority that social security funds do not have.

社会保障税作为国家筹集社会保障资金的一种特定税收，具有现行的社会保障基金所不具有的法制性与强制性。

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However, the Tax Court said that the legality of the payment was not even raised in the criminal trial.

FORBES: Can Rolls-Royce Deduct Bribes? How About Fines?
Crucially, HMRC does not rule against the scheme's legality at that stage giving tax advisers a window of opportunity in which to attract investment and make money before the scheme is eventually declared illegal and shut down.

BBC: Tax avoidance schemes 'utterly immoral', says Hodge
Asked by PAC chairwoman Margaret Hodge about the legality of some avoidance advice, the tax heads accepted that 10 or more years ago, the advice may have sailed closed to the wind.

BBC: Tax chiefs hit back at criticism over avoidance

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