Results 31 to 40 of about 236,382 (312)

2023–2027 CAP First Pillar Reform and Livestock Sector: Production and Economic Impacts on Italian Specialized Dairy Cattle Farms

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
wiley   +1 more source

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

open access: yesLaw: 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

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

open access: yesZbornik 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

Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy   +3 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]

open access: yes, 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  

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich   +3 more
wiley   +1 more source

Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective

open access: yesActa Universitatis Lodziensis Folia Iuridica
Digitalization challenges international tax law provisions dealing with eliminating double taxation of income from cross-border services. In the paper the following issues are discussed: rules elimination double taxation of income from cross-border ...
Ziemowit Kukulski
doaj   +1 more source

MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM

open access: yesМіжнародні відносини: теоретико-практичні аспекти, 2018
The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
doaj   +1 more source

Did the Indian Green Revolution Change the Farm Size–Productivity Relationship?

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We examine the relationship between farm size and productivity during India's Green Revolution, a period of rapid technological transformation. Using a unique panel of over 5000 Indian farm households that spans the Green Revolution (1971–1999), we show that the classic (linear) inverse farm size–productivity relationship gradually evolved ...
Rabail Chandio, Leah E. M. Bevis
wiley   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes   +2 more
wiley   +1 more source

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