Results 41 to 50 of about 15,851 (244)

Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

open access: yesInternational 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

Analytical and Clinical Performance of the Atellica HEMA 580 Haematology Analyzer: A Comparison With the ADVIA 2120i

open access: yesInternational Journal of Laboratory Hematology, EarlyView.
ABSTRACT Introduction The Atellica HEMA 580 is a novel haematology analyser providing eight‐part leukocyte differential and optical platelet (PLT) counting. We compared its analytical and clinical performance with that of the ADVIA 2120i. Methods A total of 796 residual whole blood specimens were analysed.
Hyeongyu Lee   +3 more
wiley   +1 more source

Tax Evasion in Europe: Causes and Consequences

open access: yesECONOMICS
Corruption 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
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

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

Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy

open access: yesLSE 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

Mutations of an Epitope Hot-Spot Residue Alter Rate Limiting Steps of Antigen−Antibody Protein−Protein Associations

open access: yes, 2016
The antibodies, HyHEL-10 and HyHEL-26 (H10 and H26, respectively), share over 90% sequence homology and recognize with high affinity the same epitope on hen egg white lysozyme (HEL) but differ in degree of cross-reactivity with mutant lysozymes.
Claudia A. Lipschultz (2059987)   +3 more
core   +1 more source

Sex Difference in Effect of the OPRM1 Gene A118G (rs1799971) Single‐Nucleotide Polymorphism on the Requirement for Postoperative Fentanyl in Japanese Patients Who Underwent Laparoscopic‐Assisted Colectomy

open access: yesNeuropsychopharmacology Reports, Volume 46, Issue 2, June 2026.
This study found that the OPRM1 A118G polymorphism was associated with sex‐specific differences in pain and opioid sensitivity among Japanese patients, highlighting a potential role of genotype‐by‐sex interaction in personalized pain management. ABSTRACT Background The A118G (rs1799971) single‐nucleotide polymorphism (SNP) of the OPRM1 gene, which ...
Hideyuki Nakagawa   +10 more
wiley   +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

Detection of a High-velocity Jet from MWC 349A Traced by Hydrogen Recombination Line Maser Emission

open access: yesThe 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

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