Results 31 to 40 of about 2,395,751 (384)

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
core   +1 more source

Basic legal instruments of mutual assistance in tax matters in European Union [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011
This paper presents the basic legal instruments of mutual assistance in tax matters in the field of direct and indirect taxation in European union, forms of mutual assistance and its importance in fight against international tax evasion and international
Cvjetković Cvjetana
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

Cost‐Effectiveness of Low‐Dose Colchicine Prophylaxis When Starting Allopurinol Using the “Start‐Low Go‐Slow” Approach for Gout: Evidence From a Noninferiority Randomized Double‐Blind Placebo‐Controlled Trial

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, Ross Wilson, Nicola Dalbeth, J. Haxby Abbott, Lisa Stamp   +4 more
wiley   +1 more source

FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION

International Journal of Innovative Technologies in Economy, 2018
The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
doaj   +1 more source

Unassisted Photoelectrochemical Hydrogen Production Coupled with Selective Glucose Oxidation Using Metal Halide Perovskite Photoanodes

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, Xu Liu, Michael Gunawan, Yihao Shan, Ming Zhang, Shaine Lucas, Adhi Satriyatama, Denny Gunawan, Ao Wang, Xiaojie Yuan, Kaiwen Sun, Rose Amal, Xiaojing Hao   +12 more
wiley   +1 more source

Double Taxation Treaties as a Catalyst for Trade Developments: A Comparative Study of Vietnam’s Relations with ASEAN and EU Member States

Journal of Risk and Financial Management, 2019
Employing a panel gravity model and Generalized Least Squares (GLS) estimation technique, this study documents the effect of double taxation treaties on the bilateral trade of Vietnam with ASEAN member states, thereby making an extensive comparison with ...
A. Pham, H. Pham, K. C. Ly
semanticscholar   +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, Maciej O. Liedke, Huan Liu, Fabian Ganss, Maik Butterling, Nico Klingner, René Hübner, Ilja Makkonen, Andreas Wagner, Gregor Hlawacek   +9 more
wiley   +1 more source

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

Advanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva, Giulio Fatti, Emanuel Carlos, Guilherme Ferreira, Sumita Goswami, Suman Nandy, Luiz H. C. Mattoso, Elvira Fortunato, Caio G. Otoni, Rodrigo Martins   +9 more
wiley   +1 more source

Avoidance of Double Taxation in the Area of Income Tax in Latvia

Law: Journal of the University of Latvia, 2019
The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
doaj   +1 more source