Results 41 to 50 of about 236,382 (312)
The importance and effects of BEPS multilateral convention in international tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2017 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Understanding how policy instruments with overlapping goals interact is crucial for leveraging their synergies. This study explores the mechanisms for regional nature parks (a form of protected areas that impose no restrictions on agriculture) to enhance the adoption of biodiversity‐conserving agri‐environment schemes (AES) in Switzerland ...
Yanbing Wang +3 more
wiley +1 more source
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
German Tax System: Double Taxation Avoidance Conventions, Structure and Developments
Journal of Legal Studies, 2015 This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions.
Dumiter Florin +2 more
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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 +4 more
wiley +1 more source
The International Double Taxation – Avoiding Methods
EIRP Proceedings, 2009 The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods.
Nicoleta Barbuta-Misu
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Base Erosion and Profit Shifting: A Roadmap for Reform [PDF]
, 2014 In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation ...
Shay, Stephen E.
core
Analisis Hukum terhadap Pengenaan Pajak Ganda [PDF]
, 2012 This research focused on the aspects of inequality and legal uncertainty due to the double taxation (double taxation) on the same object. As a result, the tax burden felt by the public will feel heavy.
Ilyas, W. B. (Wirawan)
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Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
Jus StrictumThis paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova +1 more
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