Results 21 to 30 of about 9,824 (308)
Croatian Yearbook of European Law and Policy, 2016 Thin-capitalisation rules are rules applied by a number of countries in order to protect their national tax base from erosion by companies that have a relatively high level of debt compared to equity.
Nevia Čičin-Šain
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Taxation of novel tobacco products with excise duty
Institutiones Administrationis, 2021 Under EU law, certain excise goods are subject to excise duty. However, EU Member States may also levy this tax on products other than excise goods. One of such products are innovative tobacco products.
Mariusz Charkiewicz
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
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THE PERIPATETIC NATURE OF EU CORPORATE TAX LAW [PDF]
, 2019 This article examines some aspects of the European Union’s corporate tax set-up which correspond to aspects of a country’s corporate tax regime. The overarching question is whether there is such a thing as EU corporate tax law.
Hji Panayi, C, HJI Panayi, Christiana
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
An EU Company without an EU Tax? CEPS Reports in Finance and Banking. No. 27, 1 April 2002 [PDF]
, 2002 Tax harmonisation is one of the main outstanding issues for a well functioning Single Market. If the EU aspires to become the “most competitive economy of the world” by 2010, as agreed by EU leaders in Lisbon in 2000, corporate tax reform must become a ...
Levin, Mattias., Lannoo, Karel
core
Corporate Tax in European Union and the Theory of Corporate Finance
Folia Oeconomica Stetinensia, 2015 One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises.
Iwin-Garzyńska Jolanta
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Principles of subsidiarity and proporcionality in tax law enforcement
Правоприменение, 2017 Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of
K. Ponomareva
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Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Legal Protection in the Context of International Exchange of Information upon Request between Tax Authorities [PDF]
, 2023 Countries are increasingly using the method of international exchange of information to share information about taxpay- ers between countries.
Boei, Willem; id_orcid +2 more
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