Results 41 to 50 of about 90,774 (168)

LA PRUEBA DE LAS AUSENCIAS NO ESPORÁDICAS EN LA RESIDENCIA HABITUAL DE LAS PERSONAS FÍSICAS [PDF]

Crónica Tributaria, 2017
Los problemas de coordinación tributaria existentes entre los diversos ordenamientos jurídicos son habituales. Dichas discordancias, en algunos casos, pueden derivar en situaciones de doble imposición, y en otros, mediante la pretendida acreditación de ...
Santiago Lanaspa Sanjuán
doaj  

Building a Non‐Farmhouse: Labor Migration, Construction, and the Decline of Peasant Agriculture in Rural Peru

The Journal of Latin American and Caribbean Anthropology, Volume 30, Issue 4, December 2025.
ABSTRACT This paper examines how residential architecture engages with lifestyles and livelihoods, permitting some activities while foreclosing others. Focusing on houses built by Teodora, her father, and her son in the Peruvian peasant community of Allpachico, I show how experiences of migration paid for and informed the designs of, and materials used
Susan Vincent
wiley   +1 more source

Tax evasion and tax avoidance in the towns of the Kingdom of Naples (XV-XVIII centuries) [PDF]

, 2016
The phenomenon of tax fraud was rooted in the tax system of the old regime. The main reasons were: the magnitude of the number of the privileged, the negotiatory nature of fiscal relations between the Sovereign and his subjects, the decentralised ...
Bulgarelli Lukacs, Alessandra
core   +1 more source

MY NEIGHBOR THE GRINGO: Commercialized Intimacies and Newcomer Hospitality in a Rio de Janeiro Favela

Cultural Anthropology, Volume 40, Issue 4, Page 726-752, November 2025.
ABSTRACT During the past two decades, foreigners have acquired housing stock in many of Rio de Janeiro's oldest and most iconic favelas, or self‐built neighborhoods, and invested in capital improvements, with an eye toward turning private residences into lodging accommodations.
ALESSANDRO M. ANGELINI, GARETH A. JONES
wiley   +1 more source

El fraude a la ley fiscal en el derecho europeo, visto a la luz de las concepciones de la escuela de Salamanca [PDF]

, 2010
El carácter peculiar del fraude a la ley fiscal en el ámbito del mercado común deriva del hecho de que las medidas que los Estados han adoptado tradicionalmente para controlar la elusión fiscal implican a menudo restricciones de algún tipo para las ...
Aguiar, Nina
core  

A Threshold Effect Analysis of Households' Ability to Maintain Economic Welfare: Rural–Urban Dichotomy in Ghana

Politics &Policy, Volume 53, Issue 5, October 2025.
ABSTRACT This study examines the ability of households to maintain economic welfare and the threshold at which it occurs. We use the Mobile Financial Service Survey (MFSS) data comprising a probability sampling of all Ghanaian households for the econometric analysis.
Alhassan A‐. W. Karakara, Evans S. Osabuohien, Simplice A. Asongu   +2 more
wiley   +1 more source

Spanish Elites From the Late 19th Century to the Present

Sociology Lens, Volume 38, Issue 3, Page 154-167, September 2025.
ABSTRACT The formation of the elites in Spain has been strongly influenced by the prolonged and late process of modernization of the country. The objective of the article is to analyze the peculiarities of the evolution of the elite system in Spain, resulting from a late modernization process marked by political, economic, and cultural conflicts. Thus,
Antonio Martín‐Cabello, Eva Matarín Rodríguez‐Peral, Rubén J. Pérez Redondo   +2 more
wiley   +1 more source

A Multilevel Analysis of the Association Between Quality of Antenatal Care and Folic Acid Supplementation During Pregnancy Among Guatemalan Women

Global Health, Epidemiology and Genomics, Volume 2025, Issue 1, 2025.
Background: Folic acid supplementation during pregnancy is essential for preventing neural tube defects and other congenital anomalies. Despite global recommendations, supplementation remains suboptimal in many low‐ and middle‐income countries, including Guatemala, where disparities persist across regions and populations.
Sueny P. Lima dos Santos, Raegan Yuncker, Ilana R. A. Chertok, Zelalem T. Haile, Iqhrammullah Muhammad   +4 more
wiley   +1 more source

La problemática de los exit taxes en la Unión Europea [PDF]

, 2014
El presente trabajo analiza la controvertida figura de los impuestos de salida (exit taxes), que en la actualidad aplican los Estados miembros sobre las personas físicas y jurídicas cuando éstas abandonan la residencia en su territorio.
Ribes Ribes, Aurora
core   +1 more source

Del régimen de entidades controladas del exterior, características e implicaciones de su incorporación en el régimen tributario colombiano

Revista de Derecho Fiscal, 2018
La Ley 1819 de 2016 incorporó el Libro VII al Estatuto Tributario, reglamentando las operaciones de las entidades controladas del exterior sin residencia en Colombia, un tema completamente nuevo para los contribuyentes y que tiene como objetivo el ...
Julieta Ospina Garcia
doaj   +1 more source