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The Meaning of “Enterprise”, “Business” and “Business profits” in the UK’s Double Taxation Conventions [PDF]

open access: yes
The terms “enterprise” “business” and “business profits” are used extensively in the OECD Model, which is the basis for the majority of the UK’s double tax conventions, and are central to the accepted rationale for attributing the right to exercise jurisdiction to tax on a source basis. However, none of these concepts is exhaustively defined.
openaire  

Climate Moralities Offset: A Case of Formative Voluntary Carbon Markets. [PDF]

open access: yesBr J Sociol
Lehtimäki T   +4 more
europepmc   +1 more source

Global health 2050: the path to halving premature death by mid-century. [PDF]

open access: yesLancet
Jamison DT   +49 more
europepmc   +1 more source

A Risk Management Approach to Global Pandemics of Infectious Disease and Anti-Microbial Resistance. [PDF]

open access: yesTrop Med Infect Dis
Sparrow A   +6 more
europepmc   +1 more source

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