Results 61 to 70 of about 236,382 (312)
Journal of Legal StudiesThis article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel +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
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The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
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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
Tax structure, welfare, and the stability of equilibrium in a model of dynamic optimal fiscal policy [PDF]
A demonstration that the assumed structure of taxation can have dramatic effects on economic welfare and on the stability of the steady state in a dynamic general-equilibrium model of optimal fiscal policy.
Jang-Ting Guo, Kevin J. Lansing
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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
Transfer Prices Implication Upon Tax System. The Romanian Experience
Journal of Legal Studies, 2017 Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that
Dumiter Florin, Boiță Marius
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Procedia - Social and Behavioral Sciences, 2012 AbstractInternational double taxation is subjecting direct to the same tax and taxable materials for the same period of time, by the public authorities from different countries.The advent of double taxation is due to the manner in which criteria are applied to the taxation of income or wealth.Generally, the situations in which double taxation (economic
openaire +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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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