Results 141 to 150 of about 15,943 (310)
Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
core
British 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
CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION [PDF]
The link between investment decisions undertaken by economic agents and corporateincome (profit) taxation is well documented in theoretical studies realized so far.
Ioan Talpos, Ionel Vancu
core
British Journal of Clinical Pharmacology, EarlyView.Abstract Despite regulatory progress being made in the past two decades, off‐label drug use in paediatrics remains pervasive, with prevalence estimated between 3% and 97% of prescriptions across different clinical settings. Off‐label use—defined as prescribing outside the conditions described in the Summary of Product Characteristics (SmPC)—is often ...
Tjitske M. van der Zanden +3 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Between public service and market: Portraying the bifront university in a platformized world
British Educational Research Journal, EarlyView.Abstract This paper contributes to the international debate on the changes affecting recruitment and orientation processes toward higher education. Based on qualitative research involving 19 Italian public universities, the study analyses the transformations in communication, recruitment and orientation activities within platformization and increasing ...
Marco Pitzalis +2 more
wiley +1 more source
ICT and international corporate taxation: tax attributes and scope of taxation [PDF]
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given.
Spengel, Christoph, Schäfer, Anne
core
Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?
British Educational Research Journal, EarlyView.Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao +3 more
wiley +1 more source