Determining the residency of companies: Difficulties in interpreting ‘place of effective management’
Journal of Economic and Financial Sciences, 2012 Even South Africa’s Income Tax Act No. 58 of 1962 uses the terminology ‘place of effective management’ when determining the residency of companies.
Nirupa Padia, Warren Maroun
doaj +3 more sources
Resolution of dual residence instances in the case of companies [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated
Živković Lidija
doaj +1 more source
From transition management towards just transition and place-based governance. Τhe case of Western Macedonia in Greece [PDF]
Journal of Entrepreneurship, Management and Innovation, 2022 PURPOSE: This paper examines to what extent the governance modes of transition in the region of Western Macedonia (Greece) are effective and just, and whether they embed transition management, spatial justice, and place-based elements.
Lefteris Topaloglou, Lefteris Ioannidis
doaj +1 more source
Determining the Right Tax Jurisdiction in Bilateral Taxation Treaties and Preventing Abuse of the "Permanent Establishment" Concept [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016 Bilateral tax treaties in the world are significantly spreading as a tool for waiver of double taxation, which is an obstacle in the way of expansion of international trade.
Gholam Nabi Feyzi Chekab +1 more
doaj +1 more source
Theoretical aspects of financial security management of domestic enterprises
Innovation and Sustainability, 2023 Financial security and its provision is an important component of effective strategic management of enterprises. Not only the level of competitiveness of the enterprise, but also the issue of its functioning depends on the sufficiency of financial ...
I. Yepifanova +3 more
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
doaj +1 more source
Implications of EU environmental policies on agriculture in Europe and beyond
Magna Scientia UCEVA, 2022 The European Union is taking several policy initiatives to combat climate change and the loss of biodiversity with direct impact on agriculture. For farmers the European Commission is promoting an instrument called OECM, Other effective area-based ...
Jurgen Tack
doaj +1 more source
The influence of community factors on the engagement of residents in place promotion: Empirical evidence from an Italian heritage site [PDF]
, 2018 The engagement of community residents in place promotion is increasingly recognized as desirable for ensuring effective and reliable communication with tourists.
Aas +81 more
core +1 more source
Guarantee Practices and Risk Management Modalities of the Turkish Transit System: the Tobbund Case
Journal of Transportation and Logistics, 2022 Customs transit is essential to customs regimes as it plays a transitional role between export and import, thereby enabling the movement of goods from one place to another.
Mehmet Uylukçu +2 more
doaj +1 more source
Design for biodiverse urban landscapes: connecting place-making to place-keeping
Ri-vista: Ricerche per la Progettazione del Paesaggio, 2019 Conservation and enhancement of biodiversity inside cities are increasingly acknowledged as important as well as urgent issues. To date, several landscape planning and design paradigms have been set up for the creation of biodiverse urban landscapes ...
Emma Salizzoni, Rocío Pérez-Campaña
doaj +1 more source