Results 81 to 90 of about 292,794 (302)
Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj +1 more source
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Suspensive effect of an appeal in administrative and tax proceedings [PDF]
In this paper, the authors analyze the suspensive effect of an appeal in the course of resolving an administrative matter, and the suspensive effect of an appeal as a regular legal remedy in a tax administrative procedure.
Dimić Suzana +2 more
doaj +1 more source
Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel +1 more
doaj +1 more source
Earlier or later in CGE-models: The case of a tax reform proposal [PDF]
The German Income Tax Reform 2000 was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001a dispute arose, centering around the question, whether or not the later stages of the German ...
Honerkamp, Josef +2 more
core
Farmers’ Protests in Germany: Media Coverage and Types of Bias
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
Recent Instruments to Address Financial Crime. The Case of Romania [PDF]
In recent years, the financial crime became a matter of major concern in the European Union and at the level of the Organization for Economic Cooperation and Development (OECD).
Oana Maria Neagu
doaj
Government Transfer Payments and Strike Activity: Reforming Public Policy [PDF]
[Excerpt] One of the most controversial labor policy issues is whether strikers should be eligible for government transfer payments, such as unemployment compensation, public assistance, and food stamps.
Hutchens, Robert M +2 more
core +1 more source

