Results 41 to 50 of about 431,279 (336)
Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Profit Shifting [PDF]
, 2015 This paper provides specific estimates on the scale of profit shifting among hydrocarbon MNEs. We estimate a lower-bound semi-elasticity of reported profits to sector specific income taxation of -1.88. To assess the importance of domestic profit-shifting
Beer, Sebastian, Loeprick, Jan
core +1 more source
Obiter, 2021 The question of whether a receipt or accrual is of a capital nature or not has vexed the courts, legal minds and tax advisors for years. Simplifying or limiting the tests would provide greater certainty. According to some writers, the case of CIR v Pick ’n PayEmployee Share Purchase Trust (1992 4 SA 39 (A), 54 SATC 271, hereinafter “Pick ’n Pay”) seems
openaire +2 more sources
Impacts of Taxation on Economic Growth in Africa in 2008-2018 - Panel Data Analysis
JDE (Journal of Developing Economies), 2023 The debate over the effectiveness of taxes as a tool for promoting economic growth still needs to be solved, with several studies indicating mixed effects of taxes on economic growth.
Mercy Kessy, Ni Made Sukartini
doaj +1 more source
Tax revenue from Pillar One Amount A: country-by-country estimates
International Tax and Public FinanceThis paper presents first-round simulations of the tax revenues arising from the Pillar One Amount A proposal of the G20/OECD inclusive framework on base erosion and profit shifting for 2016–2025.
M. Baraké, Elvin Le Pouhaër
semanticscholar +1 more source
Tax Revenue and Economic Development in Nigeria
Advances in Social Sciences Research Journal, 2019 This study investigated the impact of taxation on economic development of Nigeria from 2003 to 2017.Vector Error Correction Model (VECM), Augmented Dickey-Fuller (ADF) unit root test, Autoregressive Distributed Lag (ARDL) bounds test, Jarque-Bera ...
C. Olaoye +2 more
semanticscholar +1 more source
Arthritis Care &Research, EarlyView.Objective The aim of this study was to investigate the cost‐effectiveness of low‐dose colchicine prophylaxis for preventing gout flares when starting allopurinol using the “start‐low go‐slow” approach. Methods Participants with gout, fulfilling the American College of Rheumatology recommendations for starting urate‐lowering therapy and with serum urate
Yana Pryymachenko +4 more
wiley +1 more source
RECOGNITION AND ACCOUNTING OF GOVERNMENT GRANTS IN NONPROFIT ORGANIZATIONS: NATIONAL AND INTERNATIONAL APPROACHES (IFRS) [PDF]
Akademičnij OglâdThis article explores the issues related to the accounting treatment of government grants by nonprofit organizations. The study identifies key problematic aspects in recognizing revenue from government grants by non-profit organizations.
Daryna S. Osipchuk +2 more
doaj +1 more source
Tax Revenue and Economic Growth in Nigeria
Scholedge International Journal of Management & Development ISSN 2394-3378, 2018 The study examined the relationship between tax revenue and economic growth in Nigeria. The study adopted a descriptive and historical research design; secondary data for twenty-two years (1994 -2015) were collected from various issues of the Central ...
A. Olufemi +3 more
semanticscholar +1 more source
The excess profits during COVID-19 and their tax revenue potential
EmpiricaThe COVID-19 pandemic affected most companies’ profits negatively, but some companies did exceptionally well, recording excess profits during the pandemic. In this paper, we estimate the scale of the excess profits and the tax revenue potential of an excess profits tax, an additional tax levied by governments on companies’ excess profits.
Evgeniya Dubinina +2 more
openaire +3 more sources
Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain
Arthritis Care &Research, EarlyView.Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian +8 more
wiley +1 more source