Results 21 to 30 of about 236,197 (358)
Fiscalité du capital:Principes, propriétés et enjeux de taxation optimale [PDF]
, 1994 Cet article explore le sujet de la fiscalité du capital. Trois niveaux d’analyse sont privilégiés. Le premier niveau concerne les multiples façons de taxer le capital (revenu ou valeur du capital, imposition proportionnelle ou progressive et temporalité ...
Antonin, Céline, Touze, Vincent
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Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Journal of Legal Studies, 2020 Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel +1 more
doaj +1 more source
Russian Studies in Law and PoliticsThe relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke +2 more
doaj +1 more source
Double Taxation Conventions in Central and Eastern European Countries
Journal of Legal Studies, 2016 In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income ...
Dumiter Florin, Jimon Ștefania
doaj +1 more source
A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries
Mizan Law Review, 2019 Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj +1 more source
Правоприменение, 2023 Subject of research. The article is dedicated to the “tax treaty override”; it outlines debatable aspects, associated herewith. “Tax treaty override” is an action (in certain cases - omission of action) to expand taxation beyond (jurisdictional ...
I. A. Khavanova
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective The aim of this study was to investigate the cost‐effectiveness of low‐dose colchicine prophylaxis for preventing gout flares when starting allopurinol using the “start‐low go‐slow” approach. Methods Participants with gout, fulfilling the American College of Rheumatology recommendations for starting urate‐lowering therapy and with serum urate
Yana Pryymachenko +4 more
wiley +1 more source
Penghindaran Pajak Berganda secara Unilateral terhadap Pengenaan Pajak Penghasilan Capital Gains Dihubungkan dengan Ketentuan dalam Perjanjian Penghindaran Pajak Berganda secara Bilateral [PDF]
, 2012 This paper entitled “ The Avoidance of Double Taxation as Unilateral From Capital Gains Tax related to the Rules of Bilateral Treaty on the Avoidance of Double Taxation and Prevention of Tax Evasion between Indonesia and other Countries” is written due ...
Saleh, R. (Reza)
core
Advanced Functional Materials, EarlyView.A metal halide perovskite‐based photoanode integrated with a CoNiFe layered double hydroxide (LDH) cocatalyst is reported for selective glucose oxidation reaction (GOR), achieving simultaneous and unassisted photoelectrochemical hydrogen production. This system delivers high photocurrent density, excellent Faradaic efficiency of GOR, and strong techno ...
Shujie Zhou +12 more
wiley +1 more source
Defect Analysis of the β– to γ–Ga2O3 Phase Transition
Advanced Functional Materials, EarlyView.The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas +9 more
wiley +1 more source