Results 41 to 50 of about 237,129 (302)
The tax dispute as a separate type of public legal dispute [PDF]
, 2016 Цвіра Д. М. Податковий спір як різновид публічно-правового спору / Цвіра Діана Миколаївна // Первый независимый научный вестник. – 2016. – № 7. – С. 135-139.Автором здійснено дослідження поняття та основних ознак податкових спорів як окремого різновиду ...
Tsvira, D. M., Цвіра, Д. М.
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley +1 more source
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 +1 more
doaj +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries
Mizan Law Review, 2019 Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Mokestinis tyrimas ir mokestinis patikrinimas mokestinio ginčo kontekste
Teisė, 2009 Straipsnyje analizuojamas mokestinio tyrimo ir mokestinio patikrinimo procedūrų santykis mokestinių ginčų aspektu. Tiriama, kokią įtaką mokestinio patikrinimo rezultatams turi mokestinio tyrimo procedūros pažeidimai.
Aistė Medelienė
doaj +1 more source
The Tax Dispute Settlement According To Justice And Court System In Indonesia
Nurani Hukum, 2020 This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
doaj +1 more source
Why the Ryan-Brady Tax Proposal Will Be Found to Be Inconsistent with WTO Law [PDF]
, 2017 The tax-reform plan released by Speaker of the House Paul Ryan and House Ways and Means Committee Chairman Kevin Brady is intended to improve our corporate tax system by, among other things, taxing companies based on where they sell their goods, not ...
Hillman, Jennifer A.
core +1 more source
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source