Results 1 to 10 of about 227,391 (217)

Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis [PDF]

Financial Innovation
Abstract This study analyzes whether the tax progression proviso’s calculation method for foreign income exemptions under a tax treaty breaches EU law. This research question has not yet been examined in the literature. In such a case, a violation of the EU fundamental freedoms may result in taxpayers partially losing the tax-reducing effect ...
Thomas Kollruss
openaire   +3 more sources

Domino Exemption Protocol — Patent Specification GB2605434.6 — Method for Encoding Visual Shapes as Parametric Equation Genomes Achieving Autonomous Symbol Grounding

Patent specification as filed with the UK Intellectual Property Office on 13 March 2026. Application number GB2605434.6. Claims: equation-based visual shape compression; autonomous symbol grounding through geometric genome discovery; ShortFactory Asset Container (.sfac) file format.
Daniel Chipchase
  +4 more sources

Mixed Methods Research for Health Policy Development in Africa: The Case of Identifying Very Poor Households for Health Insurance Premium Exemptions in Ghana [PDF]

Journal of Mixed Methods Research, 2016
Despite the utility of applying mixed methods research to understand complex phenomenon, few studies have applied this approach to health policy and in Africa. This article illustrates the application of mixed methods research to inform health policy in Ghana with the intent of complementarity.
Alatinga, Kennedy A., Williams, John J.
openaire   +3 more sources

Imunidades e isenções tributárias: uma análise sobre as diferenças nos seus métodos de interpretação/ Immunities and tax exemptions: an analysis of the differences in their methods of interpretation

Brazilian Journal of Development, 2021
Leonardo Gomes Pereira, Renata Cristina de Oliveira Santos Aoki   +1 more
openaire   +2 more sources

SCOPE OF PROCESS PATENTS IN FARM ANIMAL PRODUCTION : EXCLUSIVE RIGHTS TO PATENTS ON FARM ANIMAL BREEDING METHODS AND RELEVANT EXEMPTIONS ON THE PATENTABILITY OF SUCH INVENTIONS

, 2007
Oppgaven omhandler omfang og innhold av fremgangsmåtepatenter for avlsmetoder innen husdyravl. I tillegg behandles relevante unntak fra patentbarhet for slike patenter. Omfanget, innholdet og unntakene analyseres på bakgrunn av TRIPS Avtalen, EPC og EUs patent direktiv.
Magnus Finckenhagen
openaire   +2 more sources

Estimating the impact of Value Added Tax exemptions on smartphone penetration in Colombia using the synthetic control method

Telecommunications Policy
Sindhura Kammardi Sachidananda, Leon Tinashe Gwaka, Christopher S. Yoo   +2 more
  +4 more sources

Comparing the Values of Medal Success in International Sports Events and Exemption From Active Military Duty for Korean Athletes Using the Contingent Valuation Method

Journal of Policy Studies, 2023
Hyungchul Joo, Juhae Baeck, Hyungil Kwon
openaire   +2 more sources

Problems of exemption from criminal liability for restricting competition [PDF]

SHS Web of Conferences, 2021
The article considers the problems of exemption from criminal liability for restricting competition (Art. 178 of Criminal Code of the Russian Federation).
Sarubin Andrey Viktorovich
doaj   +1 more source

Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris

Jurnal Ilmu Kenotariatan, 2022
Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state.
Misbah Imam Soleh Hadi, Bayu Indra Permana   +1 more
doaj   +1 more source

The Effects of Homestead Exemptions for Seniors and Disabled People on School Districts

AERA Open, 2021
Homestead exemptions for senior and disabled homeowners disproportionally erode rural tax bases but may still stimulate local educational spending. This article examines one such exemption in Kentucky.
Alex E. Combs, John M. Foster
doaj   +1 more source