Results 21 to 30 of about 362 (224)

Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective

ISLAMICONOMIC: Jurnal Ekonomi Islam, 2023
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase
Firqotus Sa'idah, Tulus Suryanto
openaire   +2 more sources

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

Agribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source

DOUBLE TAXATION AVOIDANCE AGREEMENTS IN INTERNATIONAL TAXATION: LAW, PRACTICE AND FUTURE PERSPECTIVES

International Journal of Asian Economic Light
Double Taxation Avoidance Agreements (DTAAs) are bilateral treaties designed to mitigate double taxation and facilitate cross-border investment by allocating taxing rights between treaty partners. These agreements incorporate key principles such as residence and source taxation, permanent establishment, and methods for eliminating double taxation. This
null Ms. Sinchana S Bhagwath, null Mr. Basavaraj M. Naik   +1 more
openaire   +1 more source

How Does Patient Capital Enhance Agribusiness Resilience? Evidence From Chinese Listed Agribusinesses

Agribusiness, EarlyView.
ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu, Jianling Qi, Liling Jiang, Ronghua Jin, Yuanhao Yu, Lingjing Zhang   +5 more
wiley   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

AIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

Legal evaluation of existing agreements on avoidance of double taxation

Uzhhorod National University Herald. Series: Law
The article analyzes double taxation agreements and reveals a number of shortcomings that actually contribute to income shifting. The main shortcomings of the agreements are the application of the principle of residency and the definition of a special mechanism for the payment of passive income.
openaire   +3 more sources

Accounting for animal health in efficiency analysis: An application to Swedish dairy farms

American Journal of Agricultural Economics, EarlyView.
Abstract Poor animal health is a central concern in modern livestock production. Despite the necessity to incorporate animal health in efficiency analysis, the theoretical and empirical developments are limited on this subject. This article appropriately characterizes the axiomatic properties of animal health within a production framework.
Frederic Ang, Enoch Owusu‐Sekyere, Karin Alvåsen, Helena Hansson   +3 more
wiley   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

IMPACT OF DOUBLE TAXATION AVOIDANCE AGREEMENTS IN INDIA’S FDI INFLOW

INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Abstract : Foreign Direct Investment (FDI) plays a vital role in India’s economic development by promoting growth, employment, and technological advancement. Double Taxation Avoidance Agreements (DTAA) are designed to eliminate double taxation and encourage cross-border investments.
Abishek B, Dr. Saravanan M
openaire   +1 more source