Results 71 to 80 of about 24,917,586 (296)
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
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 +5 more
wiley +1 more source
Nordic Tax JournalThis contribution serves to provide a fully-fledged analysis of the compatibility of the Spanish windfall tax on credit institutions with EU law (EU monetary and banking policy, EU Fundamental Freedoms, and state aid) and international law (investment law and double tax treaties).
Garcia Anton, Ricardo +2 more
openaire +2 more sources
Jurnal Dinamika Hukum, 2019 Governmental institution obligatorily delivers taxing information to Tax Directorate General constituting an administrative law domain, but the imposition of taxing criminal sanction is considered as less appropriate. Settlement of authority dispute between government institutions in Indonesian tax law was not harmonious as it was not based on ...
openaire +2 more sources
Proportionality in tax disputes: Lithuanian Court practice [PDF]
Through detailed consideration of relevant European Court of Justice and European Court of Human Rights case law, the author examines the principle of proportionality in European Union law and ways in which is is applicable to the settlement of tax law ...
Audzevicius, Ramunas
core
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 +2 more
wiley +1 more source
Tax law improvement in Australia and the UK: the need for a strategy for simplification [PDF]
In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform ...
Ian Wallschutsky, Simon James
core
, 2021 Tax is a moral phenomenon. Enterprises bear responsibility for the fairness and integrity of the international tax system. This responsibility cannot be reduced to strict rule following (applying black letter law).
Jallai, A.G. +3 more
core
Reframing Colonial Korea's Forests Through Protection Forests: The Forests of Joseon (1938)
Berichte zur Wissenschaftsgeschichte, EarlyView.This study examines The Forests of Joseon (1938), a forestry survey compiled by Tokumitsu Nobuyuki under Japanese colonial rule, as a key site of epistemic negotiation between imperial forestry science and Korean indigenous knowledge. Focusing on bíbo forests—geomantic forests believed to regulate energy flow between mountains and villages—the paper ...
Soyeong Park, Jeong‐Hann Pae
wiley +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практикиThe aim of the research is to study the impact of using electronic channels for reporting and paying taxes on increasing the financial system efficiency using multiple regression models. The research employed correlation and regression analysis, as well
Halyna Rossikhina +4 more
doaj +1 more source