Results 41 to 50 of about 43,000 (308)

Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The paper presents the main advantages and disadvantages of an advance pricing agreement (APA), illustrates a practical example regarding a situation of double taxation of results and presents a comparative analysis between the number of advance pricing ...
Ignat (Neacsu) Ioana
doaj  

Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang, Ninh Nguyen, Steven Greenland, Jacqueline K. Eastman, Chrystie Watson   +4 more
wiley   +1 more source

The Conference of the Parties: A future for a more profound multilateralism in tax matters? [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2020
The present contribution is aimed at assessing the potential practical reach of the Conference of the Parties, a mechanism provided for under art. 31 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and ...
Živković Lidija O.
doaj   +1 more source

Проблеми усунення подвійного оподаткування в Україні [PDF]

, 2009
Висвітлені світові проблеми подвійного оподаткування. Охарактеризована сутність міжнародних податкових конвенцій, їх види та призначення. Визначено поняття резидентства.
Дубовик, О.Ю.
core  

From Disruption to Stabilization: A Functional Governance Perspective on the Renewable Energy Transition in Montenegro

Environmental Policy and Governance, EarlyView.
ABSTRACT As global climate ambitions intensify, the key challenge lies not in setting renewable energy targets but in designing governance systems that can translate them into lasting transformation. The transition management literature has advanced a valuable research agenda for initiating change through niche innovations and participatory arenas in ...
Alexander L. Q. Chen‐Florea, Igor Luksic, Bojana Boskovic   +2 more
wiley   +1 more source

The impact of tobacco cessation on buccal mucosa cancer risk: A multi‐centre case–control study in India

International Journal of Cancer, EarlyView.
What's New? While the association between tobacco consumption and oral cancer is well established, the effect of cessation, particularly of chewing tobacco, the most common tobacco product in South Asia, is understudied. This case–control study in an Indian population demonstrates that a longer duration of tobacco smoking and chewing cessation is ...
Gayathri B. Pullat, Bastian Bohrmann, Grace Sarah George, Shubham Dikshit, Arjun Singh, Pankaj Chaturvedi, Rajesh Dikshit, Sarah Lewington, Sharayu Mhatre   +8 more
wiley   +1 more source

Bilateral tax treaties: is sufficient relief provided in triangular tax situations? [PDF]

, 2014
Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014.With the international platform for cross border investment and economic development growing year on year at a steady pace ...
Uys, Odette
core  

Impact of Sovereign Debt Maturity on Fiscal Sustainability

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso, José Alves, Oļegs Matvejevs, Oļegs Tkačevs   +3 more
wiley   +1 more source

Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

Review of European and Comparative Law, 2022
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
doaj   +1 more source

Human Rights Economic Dividends: Estimating the Economic Effects of Preventing Discrimination

Sustainable Development, EarlyView.
ABSTRACT Economies embracing principles like nondiscrimination are presumed to reap significant rewards, while violations incur heavy costs. We call these benefits human rights economic dividends—the economic gains that arise when policymaking is guided by human rights principles.
Jose Cuesta
wiley   +1 more source