Results 11 to 20 of about 227,140 (158)
Tendencias actuales en la regulación del establecimiento permanente
Revista Visión Contable, 2020 El artículo plantea una revisión conceptual de los elementos constitutivos de la noción de establecimiento permanente para efectos fiscales. En razón de ello se presenta un estudio cualitativo normativo que revisa la evolución histórica de este concepto,
Mauricio Carvajal Córdoba +1 more
doaj +1 more source
Eligibility for retirement and replacement rates in the Uruguayan multi-pillar pension system [PDF]
Desarrollo y Sociedad, 2019 We project the levels of eligibility and gross replacement rates of the pay-as-you-go and individual capitalization pillars in Uruguay. Based on a random sample of worker administrative records, we estimate years of contributions, formal income, and the ...
Gioia de Melo +5 more
doaj +1 more source
Transfer Pricing Rules: National and International Approach [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the ...
Adrian Ioan Tirau +2 more
doaj
Especulación y Soberanía: una interacción insidiosa [PDF]
Ola Financiera, 2012 Este artículo examina y analiza varios de los sucesos más significativos en los mercados financieros desde la irrupción de la crisis financiera y sus respuestas regulatorias.
Gerald Epstein, Pierre Habbard
doaj
Pest Management Science, EarlyView.Operators are exposed to concentrated formulation during mixing of pesticide into the nurse tank and to an in‐use dilution during loading the drone; stratification of exposure for mixing and loading would inform the exposure assessment approach by applying the appropriate dermal absorption considerations.
Edgars Felkers +4 more
wiley +1 more source
Sistema interestadual de insumo-produto do Brasil: uma aplicação do método SUIT
Economia Aplicada, 2020 Este artigo propõe um método para a estimação de Tabelas de Produção e Uso Inter-regionais em condições de informação limitada denominado Supply and Use Interregional Tables – SUIT.
Joaquim José Martins Guilhoto +4 more
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT Climate change poses a significant threat to global energy security, yet the mechanisms through which this relationship unfolds—and the factors that buffer their adverse impacts—remain underexplored. This study examines the link between climate change, proxied by CO2 emissions, and energy security risk (ESR), with a particular focus on the ...
Mohamed Sami Ben Ali +2 more
wiley +1 more source
EL PROGRESIVO DESARROLLO DE LA ACCIÓN 7 (‘IMPEDIR LA ELUSIÓN ARTIFICIOSA DE LA CONDICIÓN DE ESTABLECIMIENTO PERMANENTE’) DEL PLAN BEPS [PDF]
Crónica Tributaria, 2017 El presente trabajo tiene por objeto analizar la progresiva evolución que se ha seguido en la implementación de la Acción 7 del Plan de Acción BEPS. Con carácter general la citada Acción ha perseguido revisar la definición de Establecimiento Permanente ...
Juan Calvo Vérgez
doaj
Spanish stock returns, growth, and inflation, 1900–2020
The Economic History Review, EarlyView.Abstract This paper studies equity returns in the Madrid Stock Exchange and their connections with the macroeconomy from the emergence of a stock market around 1900 to its ‘big bang’ at the turn of the twenty‐first century. Using high‐quality data from primary sources and the methodology of the modern IBEX35 (published since 1987), we constructed an ...
Stefano Battilossi +2 more
wiley +1 more source
O monitoramento dos Maiores Contribuintes: uma aplicação de regulação responsiva?
Revista de Direito Setorial e Regulatório, 2022 [Propósito] O presente artigo objetiva examinar a aplicação de estratégias regulatórias de natureza responsiva por parte Secretaria da Receita Federal do Brasil (RFB) no monitoramento dos maiores contribuintes.
Pedro Henrique Braz Siqueira
doaj