Results 31 to 40 of about 10,701 (308)

Dividends Provisions in Croatian Double Taxation Agreements [PDF]

Financial Theory and Practice, 2007
This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well.
Marjeta Tomulić Vehovec
doaj  

Reaction‐Induced Reversible Reconstruction Enhanced Ni‐MgO/CaO Dual Functional Material for Stable CO2 Capture and In Situ Conversion

Advanced Science, EarlyView.
A highly dispersed NiO‐MgO solid solution (MgxNi1‐xO) is created in a hierarchically porous Ca‐based matrix to protect Ni and CaO nanoparticles against carbon deposition and sintering. Owing to the reversible reconstruction of MgxNi1‐xO, this superior structure is self‐regenerative in the calcium looping dry reforming of methane process, thereby ...
Hao Xu, Chen Hou, Jiawei Zhong, Chuande Huang, Wei Wei, Jiawei Hu   +5 more
wiley   +1 more source

A Symmetric Cogeneration Fuel Cell for Coupled Production of Hydrogen, Ammonia and Formate

Advanced Science, EarlyView.
A symmetric cogeneration fuel cell integrating value‐added chemical synthesis with electricity generation by coupling formaldehyde oxidation with the nitrate reduction was developed. This work highlights the broader potential of symmetric cogeneration fuel cells as a general platform for rational reaction pairing, offering a practical pathway to lower ...
Yingjie Song, Peimiao Zou, Renhang Wang, Qi Zhang, Yisong Han, Christopher Waldron, Marc Walker, Ben G. Breeze, Shanwen Tao   +8 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

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

Correcting Apparent Priming Bias Unveils Fertilizer Nitrogen‐Risk Archetypes of Surplus and Depletion Across Asian Rice Systems

Advanced Science, EarlyView.
Correcting the apparent priming effect resolves systematic biases in Asian rice fertilizer nitrogen accounting. Net soil retention drops below 7%, while 48% of fertilizer escapes, inflicting US$98.53 billion in annual reactive‐nitrogen damages. High‐resolution mapping uncovers N‐risk archetypes across 42% of the rice area, delivering a spatially ...
Xiuyun Liu, Siyuan Cai, Longlong Xia, Jagdish K. Ladha, Xiaoyuan Yan, Xu Zhao   +5 more
wiley   +1 more source

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

Acta 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

Міжнародні 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

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source