Results 121 to 130 of about 71,724 (323)

The Entitlement to Tax: A critical commentary to the development of the international tax regime

, 2021
As a result of the significant need for additional discussions on the inequality which currently shape international tax matters, Copenhagen Business School hosted a conference concerning inequality within the international tax regime in September 2020 ...
Lind, Yvette
core   +1 more source

The hare and the tortoise: Open access publications' immediate impact and lasting advantage

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Open Access has changed how research is published and discovered. Studies generally report that OA articles are cited and mentioned more often than non‐OA, describing an open access advantage (OAA). The mechanisms causing the OAA are under‐investigated: this research analyzes citation and altmetrics post‐publication, reporting on the ...
Michael Taylor
wiley   +1 more source

The story of the UK oil and gas taxation policy: history and trends

, 2010
Different oil producing countries adopt different types of oil and gas agreements to regulate their relationships with international oil and gas companies. These countries tailor petroleum fiscal regimes to fit their own desires. However, in some cases a
Abdo, H
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Tax Preferences in the Spatial Development of the Country: Terminological Aspect of the Study

Финансы: теория и практика
For harmonious socio-economic development of the Russian Federation, national goals in the most important spheres of the state were defined. The first Decree of the President of the Russian Federation, signed by V. V.
L. I. Goncharenko
doaj   +1 more source

New Italian Tax Regime to Attract High Net Worth Individuals

, 2017
This note discusses the main features and open issues of the new special tax regime for high net worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump-sum substitute tax of EUR 100 ...
Arginelli, P
core  

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

Representación y apoderamiento (presencial y electrónico) en el procedimiento administrativo

Revista Vasca de Administración Pública, 2019
This paper analyzes the general regime of representation and empowerment within the common administrative procedure, stating both the classic or traditional conceptions on the matter and the problems arising from the online representation and empowerment
Eduardo Gamero Casado
doaj   +1 more source

Profiling taxpayers applying special tax regimes by industry

Journal of New Economy
The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not allow assessing the diversification efficiency of certain types of STRs and their prevalence in the ...
Milyausha Pinskaya, Rodion Balakin
openaire   +1 more source

The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime

An analysis of the problems and potential solutions involved in the use of Corporate Exit taxation to enforce national taxation boundaries in the context of the European Union, with particular focus on the tax regime in Portugal and key decisions before ...
Braga, Antonio Pedro
core