Results 51 to 60 of about 10,701 (308)
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
doaj +1 more source
A South African perspective on value-added tax on international mobile telecommunication services
Journal of Economic and Financial Sciences, 2015 The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No.
Anculien H. Schoeman +2 more
doaj +1 more source
How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang +4 more
wiley +1 more source
Studia Universitatis Moldaviae: Stiinte Umanistice, 2007 Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of tax evasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetary financial resources
USM ADMIN
doaj
Conventions to Avoid Double Taxation, Deficient Aspects [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
doaj
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
The notion of tax and the elimination of double taxation or double non-taxation - EU Report
, 2016 This report deals with the concept of tax in the EU analysing the provisions of the treaties and directives that take into consideration the concepts of double taxation and double non-taxation.
SELICATO, PIETRO
core
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
A Note on Weak Double Dividends [PDF]
A weak double-dividend is the proposition that the welfare improvement from a tax reform, where environmental taxes are used to lower distorting taxes, must be greater than the welfare improvement from a reform where the environmental taxes are returned ...
Gilbert Metcalf +2 more
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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source