Results 21 to 30 of about 1,940 (195)

Nature of Charge for Breach of Budgetary Discipline from Czech Perspective

open access: yesWroclaw Review of Law, Administration and Economics, 2021
This article is focused on the issue of the imposition of the charge for the breach of the budgetary discipline and its nature as a criminal sanction for the purposes of the application of articles 6 and 7 of the European Convention for the Protection of
Sejkora Tomáš
doaj   +1 more source

K34 CIPM-MRA and Materials Metrology

open access: yesThe Reference Collection of Annual Meeting, 2005
Yoshito Mitani
openaire   +2 more sources

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

open access: yesFinancial Internet Quarterly, 2023
Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP ...
Brychta Karel   +4 more
doaj   +1 more source

Searching for similarities in EU corporate income taxes for their harmonization

open access: yesEconomics and Business Review, 2020
The purpose of this paper is to answer the question whether, despite the differentiation of the corporate income tax in the European Union, there are similarity patterns allowing for the harmonization of the bases of this tax.
Małecka-Ziembińska Edyta, Siwiec Anna
doaj   +1 more source

Challenges of Digital Economy

open access: yesFinancial Law Review, 2023
In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of ...
Mária Sabayová, Karolína Červená
doaj   +1 more source

Some Aspects of Local Real Estate Taxes as an Instrument of Land Use Management

open access: yesReal Estate Management and Valuation, 2016
Economic and financial instruments are a very important group of tools for supporting local entrepreneurship. The broadest group among them are local taxes.
Źróbek Sabina   +3 more
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

Fuel Manifold Air Purge System for Allison 501-K17/K34 Marine Gas Turbine Engines [PDF]

open access: yesVolume 2: Aircraft Engine; Marine; Microturbines and Small Turbomachinery, 1994
Fuel nozzle fouling has plagued the U.S. Navy’s shipboard Allison 501-K engine program since its inception. Symptoms of fouled fuel nozzles include turbine starting problems, premature combustion liner burnthrough, and damage to turbine stationary and rotating blades.
Dennis M. Russom, Thomas E. Daransky
openaire   +1 more source

The RING Finger Protein MSL2 in the MOF Complex Is an E3 Ubiquitin Ligase for H2B K34 and Is Involved in Crosstalk with H3 K4 and K79 Methylation [PDF]

open access: yesMolecular Cell, 2011
We demonstrate that RING finger protein MSL2 in the MOF-MSL complex is a histone ubiquitin E3 ligase. MSL2, together with MSL1, has robust histone ubiquitylation activity that mainly targets nucleosomal H2B on lysine 34 (H2B K34ub), a site within a conserved basic patch on H2B tail.
Wu, Lipeng   +4 more
openaire   +2 more sources

Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland

open access: yesReal Estate Management and Valuation, 2019
Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data ...
Grover Richard, Walacik Marek
doaj   +1 more source

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