Results 41 to 50 of about 1,667,886 (256)
Thēmis, 2013 Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to ...
Tulio Tartarini Tamburini
doaj
The OECD Dispute Resolution System in Tax Controversies
LawsThe article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj +1 more source
AIChE Journal, EarlyView.Abstract The rapid growth of AI data centers (AIDCs) is intensifying stress on power systems and exposing operators to volatile electricity markets. This work develops a process‐informed co‐optimization framework that integrates liquid air energy storage (LAES) with AIDC operation. Unlike black‐box storage models, the proposed formulation captures LAES
Zhicong Fang +3 more
wiley +1 more source
Methods of Mitigating Double Taxation [PDF]
This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model.
Lindhe, Tobias
core
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
International Tax Planning: The Concept of Place of Effective Management [PDF]
, 2014 This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law.
Goosen, Chantelle
core +1 more source
, 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
American Journal of Agricultural Economics, EarlyView.Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 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
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source