Results 41 to 50 of about 1,855 (183)
Conventions to Avoid Double Taxation, Deficient Aspects [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
doaj
Reservations and declarations to tax treaties
Правоприменение, 2021 The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit ...
I. A. Khavanova
doaj +1 more source
Earth's Future, Volume 14, Issue 8, August 2026.Abstract Understanding of the spatiotemporal dynamics of vegetation carbon sequestration capacity (VCSC) in Southwest China's contiguous karst region is critical for regional carbon cycling. Using MOD17A3 data from 2001 to 2023, we analyzed spatial heterogeneity in vegetation net primary productivity (NPP) and applied Geodetector to evaluate nonlinear ...
Xiangwen Gong +9 more
wiley +1 more source
Transfer Pricing and Selected Problems Related to Their Implementation
Studia Iuridica Lublinensia, 2018 Changeability is an immanent feature of tax systems. Over the last years, it has been even more noticeable. The domestic systems of the member states strive for the widest possible scope of cooperation in order to fulfill all the demands of the fast ...
Edyta Jóźwiak, Piotr Herman
doaj +1 more source
The Potential for Tax Reforms in Post‐War Ukraine
Scottish Journal of Political Economy, Volume 73, Issue 3, July 2026.ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo +2 more
wiley +1 more source
O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO
Revista de Direito e Negócios Internacionais da Maritime Law AcademyEste estudo visa explorar o papel desempenhado pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) na formulação e implementação de políticas tributárias para o setor de óleo e gás marítimo, enfocando em especial nas iniciativas ...
Murilo Borges +2 more
doaj +1 more source
Highly Processed Foods in Binge‐Eating Episodes: The Importance of Improving Food Reporting
International Journal of Eating Disorders, Volume 59, Issue 6, Page 1259-1277, June 2026.ABSTRACT Objective Over the past 60 years, the proportion of highly processed foods rich in refined carbohydrates and added fats in the food environment has increased, coinciding with a rise in binge eating. While past research has focused on individual vulnerabilities for binge eating, emerging evidence suggests highly processed foods may exacerbate ...
Ingrid A. Worth +4 more
wiley +1 more source
Multinational Efforts to Limit Intellectual Property Income Shifting: The OECD\u27s Base Erosion and Profit Shifting (BEPS) Project [PDF]
, 2017 Before 2017, there were two major international movements going on at the same time: (1) the Trans-Pacific Partnership (TPP) Agreement; and (2) the Organization for Economic Cooperation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS ...
Maine, Jeffrey A.
core +1 more source
European Scientific Journal ESJ, 2020 The ever-increasing digitization of businesses around the world is forcing tax authorities to re-look at the way they regulate compliance of tax rules by the tax payers and collect more efficiently taxes that are due. Most of the tax laws were framed in the 20th century and may no longer be relevant in the digitized world of the 21st century.
Shireen Rosario, Kavita Chavali
openaire +2 more sources
Liver International Communications, Volume 7, Issue 2, June 2026.ABSTRACT Knowledge of the potential of biomarkers for monitoring clinical improvement, assessing trajectory or disease progression in advanced chronic liver disease is still insufficient. This study investigated biomarkers of fibrosis and macrophage activation over time in newly diagnosed patients with cirrhosis and their potential association with ...
Emilie Toft Skovgaard +8 more
wiley +1 more source