Results 51 to 60 of about 217,854 (242)
Classical Corporation Tax as a Global Means of Tax Harmonization [PDF]
Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the ...
Jouko Ylä-Liedenpoha, Seppo Kari
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The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee
Agribusiness, EarlyView.ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun +2 more
wiley +1 more source
Corporate Taxation and Multinational Activity [PDF]
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner +3 more
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Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
Поняття та ознаки подвійного оподаткування
, 2010 Аналізуються правова природа явища подвійного оподаткування, внутрішнє та зовнішнє подвійне оподаткування, сформульовано власне визначення поняття подвійного оподаткування.
Демянчук, Ю.Г.
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Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
European fiscal coordination [PDF]
The existence of 27 different taxation systems in the European Union represents an obstacle against the good operation of the domestic market, generates significant extra costs for the trans-frontier trade and business on administrative plan and with ...
Laurenţiu Teodorescu +1 more
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Angewandte Chemie, EarlyView.This study introduces an integrated analytical and bioinformatics platform for high‐throughput tracing of lipid metabolism using bioorthogonal alkyne fatty acids and optimized LC‐MS workflow. Applied to human fibrosarcoma cells, the method traced fatty acid metabolism, revealing nuances in sphingolipid routing and metabolic bottlenecks, highlighting ...
Palina Nepachalovich +7 more
wiley +2 more sources
Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source