Results 61 to 70 of about 431,279 (336)

Effect of Base Erosion and Profit Shifting on Revenue Generation in Nigeria

open access: yes, 2020
This study examined the effect of Base Erosion and Profit Shifting BEPS) on revenue generation in Nigeria. This study employed ex-post facto research design and data were sourced from the CBN Statistical Bulletin of 2017, Security and Exchange Commission
Olaoye Clement Olatunji   +1 more
semanticscholar   +1 more source

THE EFFECT OF LOCAL TAXES, LOCAL LEVIES, AND BUMD PROFITS ON INCREASING LOCAL ORIGINAL REVENUE (PAD) IN PACITAN REGENCY

open access: yesInternational Journal of Economy, Education and Entrepreneurship (IJE3), 2023
Local Original Revenue is relied upon as a source of organizing development and providing the best services for the community. The components of PAD include local taxes, local levies, the results of the management of separated local assets, and other legitimate PADs.
Rizqi Silviana Dewi, Dyah Ratnawati
openaire   +1 more source

The non-profits' guidebook to the syndication of federal historic tax credits [PDF]

open access: yes, 2013
This creative project develops a manual for a non-profit organization to syndicate their Federal Historic Tax Incentives administered by the National Park Service to an investor in exchange for cash equity used during the rehabilitation of a certified ...
Rees, Britta Ann
core  

Perspective on Aqueous Batteries: Historical Milestones and Modern Revival

open access: yesAdvanced Materials, EarlyView.
This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming   +5 more
wiley   +1 more source

Resistive Heating for Inducing Localized Crystal Growth in Organic Thin Film Devices

open access: yesAdvanced Materials Technologies, EarlyView.
Rubrene thin films are promising for organic optoelectronics due to high hole mobility. However, uncontrolled crystallization and grain boundaries from standard thermal processing hinder lateral device scalability. This work presents femtosecond‐laser micromachining and patterned resistive heating to induce localized, deterministic crystallization ...
Anna‐Lena Hofmann   +9 more
wiley   +1 more source

Judicial Techniques for Controlling the New Zealand General Anti-Avoidance Rule: a Case of Old Wine in New Bottles, from Challenge Corporation to Peterson [PDF]

open access: yes, 2005
The judgment of the Privy Council in the recent Peterson case highlights the difficulty of deciding whether a general anti-avoidance rule should apply to set aside for tax purposes a passive investment structure which sought to take advantage of a number
Dunbar, David
core   +2 more sources

Benford Law and fraudulent financial statements of unlisted enterprises

open access: yesTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue.
Nguyễn Thị Thu Hiền   +1 more
doaj   +1 more source

The supply-side effects of cannabis legalization

open access: yesJournal of Cannabis Research, 2022
Objective The purpose of this study is to examine how cannabis legalization and corresponding taxation would affect the supply-side of the cannabis market.
Joohun Han, John N. Ng’ombe
doaj   +1 more source

The Excess Profits Tax Provisions of the Revenue Act of 1942

open access: yesUniversity of Pennsylvania Law Review and American Law Register, 1943
t A. B., I935, Western Maryland; LL. B., I938, Columbia University; Member of Philadelphia and District of Columbia bars. * See note 2 of the first part of this article for an explanation of the terminology employed. i. See note 4 in the first installment of the article, 9I U. OF PA. L. REV. 394, 396. The outline of this portion of the article follows:
openaire   +2 more sources

Nalisis Kinerja Keuangan pada PT. Grand Victoria Hotel di Samarinda [PDF]

open access: yes, 2013
Based on the results of analysis show that the performance of PT. Hotel Grand Victorian is measured using liquidity ratios and profitability ratios decreased from 2010-2012. Performance PT.
Atmajaya, A. (Atmajaya)
core  

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