Results 41 to 50 of about 16,658 (223)
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
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
Enhancing the Efficiency of Compost Pellets for Organic Farming via Beneficial Microbial Enrichment
Journal of Sustainable Agriculture and Environment, Volume 5, Issue 4, December 2026.ABSTRACT Introduction Compost from organic fraction of municipal solid waste (OFMSW) is a valuable organic amendment for organic farming; however, its low immediate nutrient availability requires the application of large amounts to meet crop demands.
Ismael Mazuecos‐Aguilera +4 more
wiley +1 more source
The changing nature of the OECD shadow economy
, 2010 Shadow economy, Multiple equilibria, Corruption, Taxation, Institutions, H26, K42, O17,
DELL'ANNO, Roberto +3 more
core +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
British Journal of Pharmacology, Volume 183, Issue 23, Page 6824-6846, December 2026.Background and Purpose Spinal muscular atrophy (SMA) is a motor neuron disease caused by SMN1 gene loss, leading to reduced survival motor neuron (SMN) protein and progressive motor neuron degeneration. Although SMN‐restoring therapies improve outcomes, residual disease burden and non‐curative efficacy underscore the need for complementary treatments ...
Fernanda C. Cardoso +3 more
wiley +1 more source
Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study
Review 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
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
doaj +1 more source
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
doaj +1 more source
Acta Crystallographica Section C, Volume 82, Issue 11, Page 723-733, November 2026.Five new solvatomorphic spin‐crossover compounds were crystallized and structurally characterized. Variable‐temperature X‐ray diffraction, Hirshfeld surface analysis and NCI plots shed light on the role of weak interactions.Five new solvate forms of the complex bis(thiocyanato‐κN)[tris(pyridin‐2‐ylmethyl)amine‐κ4N,N′,N′′,N′′′]iron(II), [Fe(NCS)2 ...
Daniel Brüx +2 more
wiley +1 more source