Results 31 to 40 of about 1,688 (289)
PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
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International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania) [PDF]
Theoretical and Applied Economics, 2010 The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc.
Cornelia LEFTER, Simona CHIRICĂ
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The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project
World, 2021 The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation ...
Lijun Zhao +2 more
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Beneficial ownership of income as an antiabusive measure in Serbian Tax Law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2020 The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is ...
Vasović Miloš
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Double taxation of Ukrainians abroad: what is it and how to avoid it
Economics. Finances. Law, 2023 After the beginning of the full-scale invasion of the Russian Federation, many Ukrainians were forced to seek their fortunes in other countries, escaping from the war. In total, after the start of the full-scale war, about 6.3 million people found themselves abroad, many of whom began to look for work and work.
Yevhen SMYCHOK +2 more
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Precision Lignocellulosic Biorefinery: Process Regulation From Corn Stover to Products
Advanced Science, EarlyView.This study presents a precision biorefinery framework that transforms corn stover into high‐value bioproducts through whole‐process regulation. Mechanical fractionation separates feedstock into parenchyma‐rich short fibers and vascular‐bundle‐dominant long fibers.
Xue‐Cheng Lin +4 more
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CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION [PDF]
Challenges of the Knowledge Society, 2012 In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple ...
ALICE CRISTINA MARIA ZDANOVSCHI
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Advanced Science, EarlyView.A highly dispersed NiO‐MgO solid solution (MgxNi1‐xO) is created in a hierarchically porous Ca‐based matrix to protect Ni and CaO nanoparticles against carbon deposition and sintering. Owing to the reversible reconstruction of MgxNi1‐xO, this superior structure is self‐regenerative in the calcium looping dry reforming of methane process, thereby ...
Hao Xu +5 more
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The Avoidance of Double Taxation in E.U.
Anuarul Universitatii Petre Andrei din Iasi Fascicula: Drept, Stiinte Economice, Stiinte Politice, 2019 The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent ...
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Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
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