Results 71 to 80 of about 236,382 (312)
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
core
The Concept of Beneficial Owner in Application of the Ukrainian Double Taxation Treaties [PDF]
, 2016 The term ‘beneficial owner’ has been applied by Ukrainian courts and tax authorities in the area of application of the provisions of double-taxation treaties since the adoption of the Tax Code of Ukraine, in 2010.
Selezen, Pavlo, Tymchenko, Leonid
core +2 more sources
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
PENGHINDARAN PAJAK BERGANDA NASIONAL DI BIDANG PERPARKIRAN
Mimbar Hukum, 2015 Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes.
Adrianto Dwi Nugroho
doaj
Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
Agribusiness, EarlyView.ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci +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
core
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
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
core
The economic effects of the fair tax: analysis of results of a dynamic CGE model of the US economy [PDF]
, 2016 By replacing the current income tax with a national sales tax, the FairTax proposal would end the double taxation of saving inherent in the existing tax code and, by doing so, raise output, employment, investment and capital stock relative to the ...
Bhattarai, Keshab +2 more
core +1 more source
AIChE Journal, EarlyView.Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala +6 more
wiley +1 more source