Results 21 to 30 of about 12,393 (173)
El Trimestre Económico, 2021 La estructura y la tendencia del sistema fiscal reflejan la orientación del modelo de desarrollo que ha seguido México y determinan su modelo futuro y su capacidad para hacer frente a los retos de la sociedad (desarrollo, equidad, bienestar ...
Sugey de J. López Pérez, Xavier Vence
doaj +1 more source
Forms of COVID-19 state aid by beneficiary size in Poland in 2020
International Journal of Management and Economics, 2022 Lockdowns imposed by the European Union (EU) Member States produced significant consequences in the form of losses to companies, which is why the Member States decided to assist businesses from public funds.
Ambroziak Adam A.
doaj +1 more source
Direct Taxes and Agricultural Finance
Folia Oeconomica Stetinensia, 2022 Research background: Food production financing in Nigeria has been a source of concern for many years, causing the entire country to experience intense food insecurity as a direct consequence of entirely unnecessary insensitivity to what is needful at a ...
Omodero Cordelia Onyinyechi +1 more
doaj +1 more source
Social Sciences and Humanities Open, 2022 Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest +2 more
doaj +1 more source
Parameter optimization of heat recovery steam generation for hyndai engine H25/33
Austrian Journal of Technical and Natural Sciences, 2016 Conducted experimental studies of thermodynamic parameters changes in working environments in Hyundai engine H25/33 when the engine is operating at different times of the year. Obtained regressional dependence to calculate the parameters of working environment in the range of ambient temperature changes from 0 to 40 °C.
MARCHENKO ANDRII PETROVYCH +2 more
openaire +2 more sources
Molecules, 2023 Mo/W-containing formate dehydrogenases (FDH) catalyzed the reversible oxidation of formate to carbon dioxide at their molybdenum or tungsten active sites.
Hemant Kumar +4 more
doaj +1 more source
The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Financial Internet Quarterly, 2023 Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP ...
Brychta Karel +4 more
doaj +1 more source
China Journal of Accounting Research, 2023 This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021.
Jingbo Luo, Chun Guo
doaj +1 more source
Economics: Journal Articles, 2019 The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain’s inward and outward Foreign Direct Investment (FDI) for the period 1993–2013. Estimates produce positive and statistically significant coefficients.
Castillo-Murciego Ángela +1 more
doaj +1 more source
Journal of Innovation & Knowledge, 2023 The integrated circuit (IC) industry's role in promoting sustained economic growth makes it highly valued by governments worldwide. Based on the late-mover advantage and market failure theories, this study demonstrates the importance of government ...
Li Song, Yating Wen
doaj +1 more source