Results 81 to 90 of about 1,688 (289)

Embedding Chemistry and Pharmacy Into Sustainability

open access: yesAngewandte Chemie International Edition, EarlyView.
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic

open access: yes, 2010
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes.
Pěta, Jan
core   +1 more source

Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]

open access: yes
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
core  

The tax system and agreements on the avoidance of double taxation [PDF]

open access: yes, 2014
This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation ...
Pochmon, Zbyněk
core  

Beyond the Outburst: Charting a New Frontier for Understanding and Treating Irritability in Autistic Adults

open access: yesAutism Research, EarlyView.
ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin   +3 more
wiley   +1 more source

Work from Anywhere: Treaty Shopping in Disguise?

open access: yesActa Universitatis Lodziensis Folia Iuridica
The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation.
Natalia Jarzębowska
doaj   +1 more source

Optimization of pharmaceutical research and development by early‐phase assessment of investigational medicinal products

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Small and mid‐sized pharmaceutical innovators often have limited in‐house health economics and market access expertise, and may struggle to align development strategies of investigational medicinal products with health system needs and payer expectations.
Zoltán Kaló   +5 more
wiley   +1 more source

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

open access: yesPublic Sector Economics, 2017
Today’s global economic environment is characterized by the high mobility of capital and labour across national borders. Against the backdrop of a legal framework governing taxation of cross-border income, this may lead to double taxation on the one hand,
Stjepan Gadzo, Irena Klemencic
doaj   +1 more source

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

open access: yesTeisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj   +1 more source

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