Results 21 to 30 of about 15,075 (136)
Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland
International Journal of Management and Economics, 2018 In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of ...
Hybka Małgorzata Magdalena
doaj +1 more source
New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era
Financial Law Review, 2022 The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise
Marcin Jamrozy +2 more
doaj +1 more source
S‐Adenosylmethionine (SAM) hydrolases counter increased SAM epimerisation in thermophilic archaea
The FEBS Journal, EarlyView.S‐Adenosyl‐l‐methionine (SAM) is a vital enzyme cofactor. Epimerisation at the sulfonium centre of biologically active (SS,SCα)‐SAM is driven by heat, yielding biologically inactive (RS,SCα)‐SAM. Here, two novel archaeal SAM hydrolases from the thermophilic Sulfolobus acidocaldarius and the halophilic Haloferax volcanii are shown to cleave (RS,SCα)‐SAM.
Agnes Bartels +7 more
wiley +1 more source
Tax Evasion in Europe: Causes and Consequences
ECONOMICSCorruption remains a perennial problem in Eastern Europe, especially in countries that have a socialist influence. This study examines the drivers, the effects on economic growth, and the measures that governments take to address this vice in these ...
Özker Ahmet Niyazi +4 more
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Hepatology Research, EarlyView.ABSTRACT Aim To evaluate the effectiveness of prevention of mother‐to‐child transmission (PMTCT) over 25 years, we conducted a nationwide epidemiological survey through a comprehensive assessment of hepatitis B virus (HBV) markers. Methods Two cohorts were recruited before universal vaccination: children aged 9–10 years undergoing school health ...
Aiko Sakai +21 more
wiley +1 more source
Transfer Pricing Methods for Services and the Policy of Fixed Length Principle
Economics and Business, 2019 The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax ...
Challoumis Constantinos
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Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy
LSE Public Policy Review, 2022 This paper reviews recent research on tax evasion by high-income, high-wealth individuals and attempts to draw out some lessons for policymaking. We review the key concepts around tax evasion, and we summarize the key insights from economic studies of ...
Daniel Reck, Jeanne Bomare
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Zeitschrift für anorganische und allgemeine Chemie, Volume 652, Issue 12, 3 August 2026.The arrangement of the complex molecules [Ni((4,4′−EtO(CO)2tolaneN3)2(py)2] and pyridine as crystallization solvate in the solid state based on nonbonded intermolecular interactions such CH⋅⋅⋅py, CH⋅⋅⋅O and CH⋅⋅⋅HC contacts is discussed in this work.
Aline Joana Rolina Wohlmuth Alves dos Santos +6 more
wiley +1 more source
The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries
Naše Gospodarstvo, 2019 We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income.
Jagrič Timotej +3 more
doaj +1 more source
Detection of a High-velocity Jet from MWC 349A Traced by Hydrogen Recombination Line Maser Emission
The Astrophysical Journal Letters, 2023 MWC 349A is one of the rare stars known to have hydrogen radio recombination line (RRL) masers. The bright maser emission makes it possible to study the dynamics of the system at milliarcsecond (mas) precision.
Sirina Prasad +7 more
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