Results 81 to 90 of about 300,341 (301)

Developmental and Phenotypic Outcomes in Mild Phenylalanine Hydroxylase Deficiency

open access: yesAmerican Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Benign hyperphenylalaninemia (bHPA) is defined as elevated phenylalanine (Phe) levels remaining ≤ 360 μmol/L (6 mg/dL) and not requiring medical intervention. Individuals with bHPA may demonstrate a rise in their Phe levels > 360 μmol/L, effectively developing a mild PKU phenotype requiring therapy to prevent neurocognitive complications. This
Aaron Williams   +8 more
wiley   +1 more source

Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System

open access: yesMabsya
The introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif   +2 more
doaj   +1 more source

Harmonization and tax competition: Efficiency versus fairness [PDF]

open access: yes
Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip.
Izquierdo Llanes, Gregorio
core  

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue   +2 more
wiley   +1 more source

Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]

open access: yes
This paper investigates the eect of scal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment ...
Caterina Liesegang, Marco Runkel
core   +3 more sources

International Tax Cooperation and Capital Mobility [PDF]

open access: yes
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core  

The relationship between accounting and taxation [PDF]

open access: yes, 2013
A revised version of this paper appeared as The Relationship Between Accounting Principles and Taxation: A UK Perspective’, Asia-Pacific Journal of Taxation, 2002, Vol. 6(3) Autumn, 84-97Although accounting principles and practice normally form the basis
James, Simon
core  

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

Anayasal İlkeler ve Fiskal Kısıtlar Kapsamında Vergilerde Amaçların Uyumlaştırılması: Ek Kurumlar Vergisi Özelinde Bir Değerlendirme

open access: yesInternational Journal of Public Finance
Modern bir vergi sistemi, mali hukuk ve maliye politikası ekseninde çeşitli kısıtlarla çevrelenmiş farklı vergi türlerinden oluşmaktadır. Bazı vergiler, olağanüstü durumlardan ya da dönemlerden sonra ‘ek finansman’ aracı olarak kullanılmaları bakımından ...
Zinnur Tunç
doaj   +1 more source

Understanding Inequality Within a Personalised System of Disability Support: Australian Children With Disabilities' Unmet Support Needs

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty   +2 more
wiley   +1 more source

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