Results 41 to 50 of about 237,243 (307)
The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base [PDF]
, 2014 The amount of taxes paid by multinational enterprises (MNEs) in host and home countries continues to make headline news. Corporate tax regimes, particularly those in many OECD countries, have never been more complex and the competition to attract and ...
Lang, Michael, Owens, Jeffrey
core +1 more source
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
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
doaj +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
doaj +1 more source
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
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
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
doaj
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
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 +4 more
wiley +1 more source