Results 71 to 80 of about 4,308 (259)

Maintaining Confidentiality in the Exchange of Information on Tax Matters in the Republic of Kazakhstan

Laws
In the era of global data exchange, banking secrecy is no longer absolute, becoming part of a more transparent tax administration system. International exchange of tax information has necessitated a legal analysis of issues related to tax secrecy and ...
Gulnara T. Nurbekova, Marco Greggi, Lyazat K. Tussupova   +2 more
doaj   +1 more source

A Survey Experiment on How Legal Status of Nicotine Products Influences Young Adults' Perceptions and Choices

Southern Economic Journal, EarlyView.
ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner, Belgi Turan, Berna Tarı Kasnakoğlu, Yenal Can Yiğit, Donald S. Kenkel, Alan D. Mathios   +5 more
wiley   +1 more source

Theorizing Synchronization of Organizational Resources in Dynamic Environments

Thunderbird International Business Review, EarlyView.
ABSTRACT Resource orchestration (RO) in dynamic environments poses challenges during strategic initiatives. Although prior research highlights RO's benefits, little is known about how managerial decisions influence RO over time, potentially leading to inefficiencies.
Haytham Siala, Elmar Kutsch, Suraksha Gupta, Uthayasankar Sivarajah, Richard Nyuur, M. Minsuk Shin, Min‐Ji Seo   +6 more
wiley   +1 more source

Legal Certainty for Taxpayers' Rights to Staking Crypto Assets in Indonesia

Law and Justice
Penelitian ini bertujuan untuk mengkaji kepastian hukum dalam pemungutan pajak atas staking aset kripto di Indonesia, mengidentifikasi kekosongan hukum dalam Peraturan Menteri Keuangan Nomor 50 Tahun 2025, serta membandingkan posisi regulasi Indonesia ...
Harya Winanda, Cita Yustisia Serfiyani
doaj   +1 more source

Alternative Contract Design: Analysing the Bankability of Fungible Derivative Contracts in Energy‐Only Markets

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT With the retirement of 21GW of legacy coal fleet looming, the task to replace Australia's thermal capacity with alternative firmed renewable ‘bulk energy’ solutions is non‐trivial. Indeed, calibrating necessary capital investment in new plant stock with efficient economic outcomes, vis‐à‐vis cost and reliability, represents a fundamental ...
Nicholas Gohdes, Tim Nelson, Phillip Hirschhorn   +2 more
wiley   +1 more source

Assessing the Impact of Perda No 1 Year 2024 on PBB-P2 Taxpayer Compliance: Evidence on Tax Knowledge, Socialization, Tax Sanctions, and Policy Adjustment

Indonesian Interdisciplinary Journal of Sharia Economics
Taxpayer compliance has become a critical issue in the context of regional tax reform following the enactment of Local Regulation No. 1 of 2024 in Cirebon City, particularly in relation to behavioral determinants of local property taxation (PBB-P2) This
Syahru Siamunnisa, Dev Anand
doaj   +1 more source

Tax certainty: proposals for the short term and the long term

, 2018
Tax certainty aims at the stabilization of expectations of both, taxpayers and governments. Improving tax payer service, easing cooperation channels and clarifying legal framework are strategies already in place to increase tax certainty, even though to different extent depending on the countries level of development.
Diaz de Sarralde, Santiago, von Haldenwang, Christian, Hentze, Tobias, Monkam, Nara   +3 more
openaire   +2 more sources

The Value of Controlling Wilding Conifers in New Zealand

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Exotic, invasive conifer tree species, known as ‘wilding conifers’, pose a significant threat to natural ecosystems and are costly to manage, creating a need to identify community preferences in order to inform and balance public investment in their control.
Maksym Polyakov, Abbie Rogers, Philip Stahlmann‐Brown, Rowan Sprague, Olivia Burge, Johanna Yletyinen, Duane A. Peltzer   +6 more
wiley   +1 more source

Is limited regulation supporting policy inaction? International student housing in Australia

Australian Journal of Public Administration, EarlyView.
Abstract The international education sector in Australia is subject to significant government policy and regulation, but the effectiveness of interventions in providing for international student well‐being is continually questioned. Housing insecurity is one of the most pressing well‐being issues among students. This paper analyses the effectiveness of
Gaby Ramia, Rishi Gujarathi, Pranita Shrestha   +2 more
wiley   +1 more source

GOVERNING THE CLOUD: Infrastructural Statecraft and the Political Ecology of Digital Expansion in Oregon

International Journal of Urban and Regional Research, EarlyView.
Abstract Oregon's wave of data center and semiconductor projects shows how cloud capitalism reorganizes resource systems and territorial governance. Examining Amazon, Google, and Intel, the article traces how fiscal incentives, utility programs, and land‐use instruments are recalibrated to secure hyperscale loads.
Justin Kollar
wiley   +1 more source