Results 51 to 60 of about 18,431 (271)
Implementation of BEPS Project - Stakes, Expectations, Challenges [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax ...
Elena Dobre, Irena Munteanu
doaj
Maliye Çalışmaları Dergisi, 2023 The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
doaj +1 more source
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
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Andrology, EarlyView.ABSTRACT Background Testicular germ cell tumours (TGCT) are the most common malignancies among young men and represent a major threat to reproductive health. Both the disease itself and oncological treatments, particularly chemotherapy, can compromise spermatogenesis and semen quality.
Ondrej Sanovec +18 more
wiley +1 more source
Development of the international taxation system: analysis of historical stages
Економіка, управління та адмініструванняThe article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj +1 more source
Investing in times of austerity [PDF]
, 2015 European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
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Gender, Work &Organization, EarlyView.ABSTRACT The Australian construction industry remains one of the most male‐dominated sectors, with women comprising only 12.5% of the workforce and 3% of trades. In this context, policy plays a critical role in challenging entrenched gender norms, removing structural barriers, and promoting equitable access, participation, and progression for women and
Sarah Holdsworth +3 more
wiley +1 more source
The Potential for Tax Reforms in Post‐War Ukraine
Scottish Journal of Political Economy, EarlyView.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
The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
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Pediatric Blood &Cancer, Volume 73, Issue 6, June 2026.ABSTRACT Although most malignant germ cell tumors (GCTs) are highly curable with cisplatin‐based therapy, options for patients with multiply relapsed/refractory disease remain limited. For this population, we report the first pediatric use of gemcitabine, docetaxel, melphalan, and carboplatin (GemDMC) as part of sequential cycles of high‐dose ...
Maria Frost +10 more
wiley +1 more source