Results 241 to 250 of about 5,452,805 (285)
The impact of providing intensive care and practical help in mid-life on employment transitions in Europe. [PDF]
Eur J AgeingSpijker JJA, van Damme M, Arpino B.
europepmc +1 more source
Natural Etiolation in Spearmint (Mentha spicata L. var. crispa) Shoots Emerging From Rhizomes-Plastids, Glandular Hairs, and Phytochemical Profile. [PDF]
Physiol PlantSzögi-Tatár B +7 more
europepmc +1 more source
Some of the next articles are maybe not open access.
Related searches:
Related searches:
The New Special Tax Regime for Inbound Pensioners
European Taxation, 2019This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.
G Beretta
exaly +2 more sources
SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS
Èkonomika I Upravlenie: Problemy, Rešeniâ, 2023The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 7 million self-employed.
exaly +2 more sources
ON THE NECESSITY TO MODERNIZE SPECIAL TAX REGIMES
Èkonomika I Upravlenie: Problemy, RešeniâThe article analyzes the special tax regimes applied in Russia to support small businesses. Special attention is paid to the simplified taxation system (STS) and its role in budget formation. It was found that the STS plays a key role in budget formation, and entrepreneurs who are in the upper limits of the STS thresholds make a significant ...
exaly +2 more sources
PREREQUISITES AND PROSPECTS FOR THE DEVELOPMENT OF SPECIAL TAX REGIMES IN RUSSIA
Èkonomika I Upravlenie: Problemy, RešeniâSince the 90s of the last century, special tax regimes have played a key role in supporting and developing small and medium-sized businesses in the Russian Federation. They are aimed at reducing the tax burden, stimulating and legalizing entrepreneurial activity, as well as reducing administrative barriers and, as a result, ensuring the sustainability ...
Alexander M. Sadykov, Denis A. Smirnov
exaly +2 more sources
Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes
Journal of Public Economics, 2013Abstract Tax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes ...
exaly +2 more sources
The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention
Intertax, 2017This contribution focuses on one of the new provisions of the 2016 U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime ...
exaly +2 more sources
EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES
Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, 2022Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax
V. Yu. Moiseeva, A. V. Moiseev
openaire +1 more source