Results 21 to 30 of about 604 (239)
Правоприменение, 2021 The subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm ...
E. A. Zakharov
doaj +1 more source
Financial instruments in the OECD model tax convention [PDF]
, 2018 How are financial products taxed cross-border? This is subject of about 3,000 double tax treaties between states worldwide, most of which are based on the OECD's international standard template. Having grown over the last 100 years, this “OECD Model Tax Convention” is reaching its (interpretation) limits, in particular through the capital mobility and ...
openaire +1 more source
International Double Taxation. Content, Consequences and Avoidance (I)
CECCAR Business Review, 2020 This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
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International Double Taxation. Content, Consequences and Avoidance (II)
CECCAR Business Review, 2020 This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
doaj +1 more source
Double Taxation Treaty Interpretation: Lessons from a Case Down Under
Potchefstroom Electronic Law Journal, 2020 In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
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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
Vertical Price Transmission in Food Markets: New Evidence From Meta‐Analysis
Agribusiness, EarlyView.ABSTRACT A growing body of empirical research has examined price dynamics along the food supply chain, yet findings remain heterogeneous and often conflicting. This study conducts a meta‐analysis of 140 studies, totaling 652 observations, to examine (1) the reported presence of asymmetric price transmission and (2) the reported direction of price ...
Sushan K C +2 more
wiley +1 more source
Controlled foreign companies: influence on the sovereignty of the national tax base
Entrepreneurship and Sustainability Issues, 2020 World experience in economic development over recent periods indicates that, despite periodically occurring crisis situations, including globalization processes appearing all over specific countries, Such situations consistently develop on a more ...
Liudmila Ivanovna Khoruzhy +5 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source