Results 31 to 40 of about 32,052 (192)

Searching for similarities in EU corporate income taxes for their harmonization

open access: yesEconomics and Business Review, 2020
The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax.
Małecka-Ziembińska Edyta, Siwiec Anna
doaj   +1 more source

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

open access: yesEconomics 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
doaj   +1 more source

Mobility of β-Lactam Resistance Under Bacterial Co-infection and Ampicillin Treatment in a Mouse Model

open access: yesFrontiers in Microbiology, 2020
Ingestion of food- or waterborne antibiotic-resistant bacteria may lead to the dissemination of antibiotic-resistance genes in the gut microbiota and the development of antibiotic-resistant bacterial infection, a significant threat to animal and public ...
Alexander Laskey   +15 more
doaj   +1 more source

The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries

open access: yesNaše 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

Modeling of the High-velocity Jet Powered by the Massive Star MWC 349A

open access: yesThe Astrophysical Journal, 2023
MWC 349A is a massive star with a well-known circumstellar disk rotating following a Keplerian law, and an ionized wind launched from the disk surface.
Antonio Martínez-Henares   +8 more
doaj   +1 more source

Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study

open access: yesReview of Economic Perspectives, 2017
This paper investigates the size and development of the shadow economy in the Czech Republic on the state-level base over the 2005-2014 period. The multiple indicators multiple causes (MIMIC) model is used to assess the estimation of the shadow economy ...
Buček Jakub
doaj   +1 more source

New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era

open access: yesFinancial 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

4-[Bis(3-phenyl-1H-pyrazol-1-yl)meth-yl]benzene-1,2-diol [PDF]

open access: yes, 2011
The title compound, C25H20N4O2, is a ditopic ortho-hydro­quinone-based bis­(pyrazol-1-yl)methane ligand. The dihedral angles between the planes of the pyrazole rings and their attached phenyl rings are 17.4 (3) and 5.9 (4)°.
Blasberg, Florian   +2 more
core   +2 more sources

Behavioral Determinants of Corruption. A Cross-Country Survey

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2019
This research comes to empirical investigate whether the country‟s levels of corruption may be explained by some behavioral factors such as culture, tax morale, trust, religion or happiness.
Borlea Sorin Nicolae   +2 more
doaj   +1 more source

Tinkertoys for the Twisted $E_6$ Theory [PDF]

open access: yes, 2015
We study $4D$ $\mathcal{N}=2$ superconformal field theories that arise as the compactification of the six-dimensional $(2,0)$ theory of type $E_6$ on a punctured Riemann surface in the presence of $\mathbb{Z}_2$ outer-automorphism twists.
Chacaltana, Oscar   +2 more
core   +2 more sources

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