Results 41 to 50 of about 36,198 (231)

Why the EU-15 Maintains Higher CIT Rates than the New Member States?

International Journal of Management and Economics, 2014
The European Union is not a homogenous area. This lack of homogeneity extends to taxes, which vary across jurisdictions. On average, Western Europe imposes significantly higher taxes on capital than New Member States, which joined the Community in 2004 ...
Karpowicz Andrzej
doaj   +1 more source

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

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, Schutte Danie, Asare Nicholas   +2 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, Abreu Matheus Chebli de, Hudenko Justina, Santos Lucas Scheremetta, Poubel Lucas Cunha do Valle   +4 more
doaj   +1 more source

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

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

Financial subsidies, tax incentives and technological innovation in China's integrated circuit industry

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

Quantum states of elementary three-geometry [PDF]

, 2001
We introduce a quantum volume operator $K$ in three--dimensional Quantum Gravity by taking into account a symmetrical coupling scheme of three SU(2) angular momenta.
Annalisa Marzuoli, Ashtekar A, Baez J C, Biedenharn L C, Chakrabarti A, De Pietri R, Gaspare Carbone, Lewandowski J, Lévy-Leblond J M, Mauro Carfora, Penrose R, Ponzano G, Regge T, Roberts J   +13 more
core   +2 more sources

Government subsidies’ influence on corporate social responsibility of private firms in a competitive environment

Journal of Innovation & Knowledge, 2022
Corporate involvement with social responsibility (CSR) is a voluntary practice. However, governments have recently adopted a more supportive stance by providing research and development support and tax exemptions.
Duan Wenqi, Adnan Khurshid, Abdur Rauf, Adrian Cantemir Calin   +3 more
doaj   +1 more source

Meeting the Constraint of Neutrino-Higgsino Mixing in Gravity Unified Theories [PDF]

, 1997
In Gravity Unified Theories all operators that are consistent with the local gauge and discrete symmetries are expected to arise in the effective low-energy theory.
Aldazabal, Alon E. Faraggi, Antoniadis, Antoniadis, Antoniadis, Bailin, Casas, Chang, Chaudhoury, Chaudhuri, Dienes, Dine, Faraggi, Faraggi, Faraggi, Faraggi, Faraggi, Faraggi, Faraggi, Faraggi, Faraggi, Font, Font, Gell-Mann, Hinchliffe, Jogesh C. Pati, Kakushadze, Kalara, Kawai, Leontaris, Lopez, Mohapatra, Mohapatra, Mohapatra, Pati, Sakai, Weinberg, Yanagida   +37 more
core   +3 more sources

Non-Abelian Flat Directions in a Minimal Superstring Standard Model [PDF]

, 2000
Recently, by studying exact flat directions of non-Abelian singlet fields, we demonstrated the existence of free fermionic heterotic-string models in which the SU(3)_C x SU(2)_L x U(1)_Y-charged matter spectrum, just below the string scale, consists ...
A. E. FARAGGI, D. V. NANOPOULOS, Ellis J., Faraggi A. E., G. B. CLEAVER, Horava P., J. W. WALKER   +6 more
core   +4 more sources

The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

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, López-Laborda Julio   +1 more
doaj   +1 more source