Results 21 to 30 of about 5,437,572 (286)
CECCAR Business Review, 2021 Vehicles that are deemed as second-hand can benefit from a special VAT regime that allows the tax to be applied only to the profit margin in the case of resale of second-hand goods. As a consequence, VAT does not apply to the acquisition value.
Gabriel GOICEA
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Prospects for the application of unified tax payment in the digital economy
Вестник университета, 2022 The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them.
E. L. Gulkova +2 more
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Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
, 2018 Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David +2 more
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Правоприменение, 2022 The subject. The article discusses the legal regulation of investment tax incentives in China. The choice of the object of research is determined by the prospects of comparative legal studies of the experience of states bordering the territories of the ...
K. A. Ponomareva
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The Corporate Exit Taxes and the EU. A special reference to the Portuguese regime [PDF]
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
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SMALL BUSINESS: THE APPLICATION OF SPECIAL TAX REGIMES
Scientific bulletin of the Southern Institute of Management, 2018 Small business is an important sector of the market economy of any state, due to a number of objective reasons. As a result of the development of small and medium-sized businesses, new jobs are created, new sources of income appear in the structure of the household budget, the social burden in the expenditure part of the budget decreases.
N. A. Chumakova, M. N. Andreiko
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Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis
Advanced Energy Materials, EarlyView.This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Ce Cui, John Wang
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On the directions of improving the legal mechanism of the professional income tax
ПравоприменениеSubject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the ...
K. A. Ponomareva +2 more
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Special Tax Regimes For Sportsmen = Systemy Opodatkowania Sportowców
Journal of Education, Health and Sport, 2015 Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. Journal of Education, Health and Sport. 2015;5(4):374-379. ISSN 2391-8306. DOI 10.5281/zenodo.29033 http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%3A374-379 https://pbn.nauka.gov.pl/works/611688 http://dx.doi.org/10.5281/zenodo.29033 Formerly ...
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