Results 21 to 30 of about 23,208 (255)

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

open access: yesTeisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj   +1 more source

PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015
The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced 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

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

The Dualism of Tax Consultants’ Roles in the Taxation System

open access: yesJurnal Akuntansi dan Keuangan, 2019
The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a
Yenni Mangoting   +2 more
doaj   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

Tax Advisors and Conflicted Citizens

open access: yesLegal Ethics, 2013
How should we think about the obligations of a lawyer who counsels and provides legal advice outside of litigation? thousands of lawyers are involved every day in advising clients in this setting. these lawyers counsel companies or individuals on how they can benefit from or avoid violating statutes, regulations, and other sources of law.
openaire   +2 more sources

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 more
wiley   +1 more source

Food industry donations to patient advocacy organisations focussed on non-communicable diseases

open access: yesPublic Health Nutrition, 2023
Objective: This study used publicly available Form 990 tax documents to quantify food industry donations to patient advocacy organisations (PAO) dedicated to supporting patients with non-communicable diseases.
Inés M Del Giudice   +4 more
doaj   +1 more source

Tax Avoidance and Firm Value Relationship in the Listed Companies of Bangladesh: A Conceptual Overview [PDF]

open access: yesJournal of International Business, Economics and Entrepreneurship, 2020
The aim of the present paper is to look at whether corporate tax avoidance (CTA) contributes to firm value in the perspective of Bangladeshi listed firms. Our conceptual assumption is that in presence of agency conflicts, corporate managers take on tax
Md. Nazrul Islam, Fathyah Hashim
doaj   +1 more source

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