Results 61 to 70 of about 4,069,198 (357)

Cadastre as a condition of the property tax system reforms in Poland

Prawo Budżetowe Państwa i Samorządu, 2014
Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate
Jolanta Ciak, Beata Wąsewicz
doaj   +1 more source

Beyond subsistence? The role of rural cooperatives in driving smallholder commercialization in Ethiopia

Agribusiness, EarlyView.
Abstract The transition from subsistence to market‐oriented agriculture holds the potential to boost rural economic progress and improve the well‐being of the rural poor in developing countries. Despite this potential, there is limited understanding of the key drivers for smallholder commercialization. In this study, we utilize comprehensive three‐wave
Abebayehu Girma Geffersa, Md. Monirul Islam   +1 more
wiley   +1 more source

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION [PDF]

Challenges of the Knowledge Society, 2012
In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple ...
ALICE CRISTINA MARIA ZDANOVSCHI
doaj  

Digital Nomads and International Taxation of Income from Employment [PDF]

Krytyka Prawa
With ongoing economic, social, and technological changes, the nature and method of performing work are changing. The development of modern digital technologies has a significant impact on the traditional model of work, based on performing it in a ...
Rafał Lipniewicz
doaj   +1 more source

Are agrochemical‐free and biodiversity‐friendly attributes substitutes or complements? Evidence from a coffee choice experiment

Agribusiness, EarlyView.
Abstract Eco‐labels inform consumers about the sustainable attributes of a product, but consumer face challenges to differentiate and select for specific attributes. Certification programs are similarly challenged to incentivize adoption of sustainable practices in product supply chains when consumer ability to differentiate sustainable attributes is ...
Nicolas Gatti, Miguel I. Gómez, Ruth E. Bennett, Scott Sillett, Justine Bowe, Jie Li   +5 more
wiley   +1 more source

Abuses and Penalties of a Corporate Tax Inversion

International Journal of Financial Studies, 2019
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S.
James G. S. Yang, Leonard J. Lauricella, Frank J. Aquilino   +2 more
doaj   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector

Agribusiness, EarlyView.
Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli, Simone Severini, Mauro Vigani   +2 more
wiley   +1 more source

Assessment of Measures for Tax Regulation of Transfer Pricing from the Standpoint of National Welfare

Корпоративные финансы, 2020
This article is devoted to development of mathematical models for resolving an actual scientific challenge in the field of corporate finance. This involves substantiating taxation policies for the counter-acting tax planning of multinational companies ...
Liudmila Polezharova
doaj   +1 more source