Results 71 to 80 of about 10,701 (308)

PENGHINDARAN PAJAK BERGANDA NASIONAL DI BIDANG PERPARKIRAN

open access: yesMimbar 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  

Environmental Taxation and Revenue for Development [PDF]

open access: yes
environment, taxation, carbon tax ...
Sandmo, Agnar
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, 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

Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade

open access: yesAgribusiness, 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

Transfer Prices Implication Upon Tax System. The Romanian Experience

open access: yesJournal 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
doaj   +1 more source

International taxation of income from services under double taxation conventions: development, practice, and policy Series on international taxation ;, no. 63./ marta castelon.

open access: yes, 2018
Originally presented as the author's thesis (doctoral)--ludwig-maximilians-universität münchen, 2016.Includes bibliographical references (pages 441-476) and index.This book provides an overview of the taxation of income from services under double ...
Castelon Marta
core  

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

open access: yesAgribusiness, 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

Bilateral Treaties on Elimination of Double Taxation on Income and Capital and Prevention of Fiscal Evasion

open access: yesIustinianus Primus Law Review, 2016
Bilateral treaties on elimination of double taxation and prevention of fiscal evasion have a key role in the context of international tax cooperation. On one hand, these double tax treaties encourage international investment and global economic growth ...
Elena Neshovska Kjoseva
doaj  

CREATIVE ACCOUNTING IN THE ECONOMIC-FINANCIAL SYSTEM – CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
In time, the legislation changes in the accounting domain, taxation areas and not only led to the appearance of some representation methods of the business information that reflect more or less transparent the actual fact of a business entity.
GÎNŢA ANCA IOANA
doaj  

Environmental Taxes and Economic Welfare: The Welfare Cost of Gasoline Taxation in the U.S. 1959-1999 [PDF]

open access: yes
The purpose of this paper is to provide reasonable estimates for the welfare cost of environmental tax reform in the U.S. economy. Unlike most previous studies that empirically evaluate the deadweight cost of taxation, the model employed here considers ...
Seung-Rae Kim
core  

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