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Investigating Indicators to Assess and Support Alcohol Taxation Policy: Results From the International Alcohol Control (IAC) Study. [PDF]

open access: yesInt J Health Policy Manag
Casswell S   +34 more
europepmc   +1 more source
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Taxation of International Investment and Accounting Valuation

SSRN Electronic Journal, 2006
This paper develops a model of a firm's foreign investment decisions and characterizes its optimal investment and repatriation strategies. It then derives the theoretical relation between firm value and the book value of the deferred tax liability associated with such investments or, if no liability is recognized for financial reporting purposes, the ...
De Waegenaere, A.M.B., Sansing, R.
openaire   +2 more sources

AN ASSESSMENT on the PRINCIPLES of INTERNATIONAL TAXATION and the OBJECTIVES of INTERNATIONAL TAXATION

2014
Küreselleşme süreciyle ülkeler arasında artan ticaret ve üretim faktörlerinin hareketliliği, ulusal vergi sistemlerinde değişikliklere neden olmuştur. Bu süreçle birlikte ulusal vergi sistemlerinde uluslararası nitelik taşıyan ilkeler öne çıkmıştır.
DAĞLIOĞLU, İclal   +1 more
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