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European Tax Aspects of the Proposed 28th Legal Regime

European Taxation
This note outlines the main elements that must be conceptually embedded in the tax framework for the 28th Legal Regime for innovative companies to be proposed by the European Commission.
G. Ranchev
semanticscholar   +1 more source

PREREQUISITES AND PROSPECTS FOR THE DEVELOPMENT OF SPECIAL TAX REGIMES IN RUSSIA

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
Since 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
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Selection of special tax regimes for individual entrepreneurs

Актуальные проблемы экономики и управления, 2022
Elena Arkadyevna Naumova, Marina Ruslanovna Marmenkova   +1 more
openaire   +1 more source

THE ROLE OF SPECIAL TAX REGIMES IN THE INCOME BUDGET

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
E.V. Popravko, N.V. Shelepova
openaire   +1 more source

The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention

Intertax, 2017
This 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 ...
openaire   +1 more source

Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes

Journal of Public Economics, 2013
Abstract 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 ...
openaire   +1 more source

Offshore Wind Farms: A Special Tax Regime

2022
Wojciech Morawski, Adam Kałążny
openaire   +1 more source

Regime-dependent environmental tax multipliers: evidence from 75 countries

Journal of Environmental Economics and Policy, 2023
Christian Schoder
exaly  

Novel quota and tax regime design approach for green transition: A case study on Switzerland's aviation industry

Energy Policy, 2022
Caspar Thut, Anthony G Patt
exaly  

PROBLEMS and ways of development OF SPECIAL TAX REGIMES IN RUSSIA

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XI Всероссийской научно-практической конференции. Часть 2, 2021
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