Results 121 to 130 of about 5,654 (306)

Comparative Studies of Tax Administration on Transfer Pricing

Journal of Governance and Administrative Reform
Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing ...
Sandra Aulia
doaj   +1 more source

Beyond the Outburst: Charting a New Frontier for Understanding and Treating Irritability in Autistic Adults

Autism Research, EarlyView.
ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin, Arthur N. Westover, Amy S. F. Lutz, Manish K. Jha   +3 more
wiley   +1 more source

Dispute resolution under tax treaties and beyond /

Dispute Resolution under Tax Treaties and Beyond is a detailed and comprehensive study on tax dispute resolution mechanisms, with a specific focus on tax treaty ...
Maisto, Guglielmo,
core  

Legal discovery in Indonesia’s Tax Dispute Framework [PDF]

There exists a normative disharmony between the Tax Court Law, the Judicial Power Law, and the General Provisions and Tax Procedures (KUP) Law, which adversely affects the independence and authority of the Tax Court in adjudicating tax disputes.
Azizah, Faqiah Nur, Shalihah, Fithriatus, Istani, Nisa, Ibnususilo, Efendi   +3 more
core  

Seeing the Child Within: A Randomized Controlled Trial of Reflective Functioning Intervention for Parents of Autistic Children

Autism Research, EarlyView.
ABSTRACT Parents of autistic children often face elevated emotional demands and challenges in interpreting their child's inner experience. Parental reflective functioning (PRF), the capacity to understand behavior in terms of underlying mental states, is considered a key mechanism in fostering emotionally attuned and adaptive caregiving.
Yael Enav, Natalia Kirsman, Dana Erhard Weiss, Yael Mayer   +3 more
wiley   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye, Electo Eduardo Silva Lora, Rubenildo Vieira Andrade, Leonardo Peña Pupo, René Lesme Jaén, Osvaldo José Venturini   +5 more
wiley   +1 more source

Paradigmatic Study of the Regulation for Acceleration of Information Technology-Based Tax Dispute Resolution in Indonesia

The increasing number of tax disputes in Indonesia has created a new problem in the form of tax uncertainty, which this research aims to resolve through a paradigmatic study based on the participatory paradigm in normative studies with empirical support ...
Prabowo, Bagus Harie
core   +1 more source

Tax dispute resolution : a commentary on the EU Council Directive 2017/1852. /

, 2020
Tax Dispute Resolution' is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdiction.
Papotti, Raul-Angelo.,
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source