Results 21 to 30 of about 4,308 (259)

ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia

The Indonesian Journal of Accounting Research, 2021
This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail , Ismail Khozen   +1 more
doaj   +1 more source

Subjects of Tax Legal Relations

Сибирское юридическое обозрение, 2019
The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
doaj   +1 more source

Cooperative Tax Compliance — A Path to Fiscal Sustainability?

Transylvanian Review of Administrative Sciences, 2022
The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance.
Tatjana Stanimirović, Tina Sever
doaj   +1 more source

Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks

Jurnal Hukum Inkracht
The rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation.
Rizki Fitri Amalia
doaj   +1 more source

Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations

Market and Competition Law Review, 2017
The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures ...
Pieter Van Cleynenbreugel
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source