Results 71 to 80 of about 448,135 (320)
DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
Вестник университета, 2017 The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad.
S. Kravchuk
doaj +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
A SAFE HARBOUR: A PREDETERMINED MARGIN METHOD TO REDUCE TRANSFER PRICING COMPLIANCE BURDEN
Mimbar Hukum, 2021 The safe harbour provision was unpopular since the beginning of transfer pricing (TP) implementation in Indonesia, even though this provision has been well-known in several countries.
Maria R.U.D. Tambunan
doaj
Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
ICT and international corporate taxation: tax attributes and scope of taxation [PDF]
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given.
Schäfer, Anne, Spengel, Christoph
core
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Taxing the cloud: introducing a new taxation system on data collection?
Internet Policy Review, 2013 Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes ...
Primavera De Filippi
doaj +1 more source
The International Spillovers of Capital Income Taxation [PDF]
, 1993 François Delorme +2 more
openalex +1 more source