Results 31 to 40 of about 36,271 (212)

Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014

open access: yesEl 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

Mid-Infrared Imaging of the Protostellar Binary L1448N--IRS3(A,B) [PDF]

open access: yes, 2002
Mid-infrared (10-25 \micron) imaging of the protostellar binary system L1448N-IRS3(A,B) is presented. Only one source, IRS3(A), was detected at mid-infrared wavelengths -- all of the mid-infrared emission from IRS3(A,B) emanates from IRS3(A).
Ciardi, David R.   +6 more
core   +2 more sources

Forms of COVID-19 state aid by beneficiary size in Poland in 2020

open access: yesInternational 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

N-(2-Methoxyphenyl)-2-nitrobenzamide [PDF]

open access: yes, 2008
Geometric parameters of the title compound, C14H12N2O4, are in the usual ranges. The dihedral angle between the two aromatic rings is 28.9 (1)°. The nitro group is twisted by 40.2 (1)° out of the plane of the aromatic ring to which it is attached.
Saeed, Aamer   +2 more
core   +1 more source

Direct Taxes and Agricultural Finance

open access: yesFolia 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

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

open access: yesSocial 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

Desarrollo de una aplicación en el robot NAO H25 para la enseñanza y comprobación de la operación multiplicación con el método Maya

open access: yesRevista de aplicaciones de la ingeniería, 2019
This research document shows the development of an application implemented in the humanoid robot NAO H25, using the methodology of Analysis, Design, Development, Implementation and Evaluation (ADDIE).
Marco Antonio Gutierrez-Lugo   +2 more
semanticscholar   +1 more source

Chiral Heptagon‐Embedded Double [6]Helicenes via Scholl Reaction

open access: yesAngewandte Chemie, Volume 138, Issue 16, 13 April 2026.
One bond makes the difference–two chiral and twisted polycyclic aromatic hydrocarbons (PAHs) show different emission behavior. The more flexible one (top) shows a double emission with one having a large anti‐Stokes shift. The two peaks are assigned to different conformers of one and the same compound.
Dan Wang   +6 more
wiley   +2 more sources

Governance or reputation? Flexible tax enforcement and excess goodwill: Evidence from the taxpaying credit rating system in China

open access: yesChina 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

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

open access: yesFinancial 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

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