Results 31 to 40 of about 175,244 (309)

The New International Tax Diplomacy [PDF]

open access: yes, 2016
International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Legal Regulation and Legal Nature of Tax Control: a View from the Position of Administrative Law

open access: yesСибирское юридическое обозрение, 2018
Tax control, its legal nature is a topic that is often found in the works of theoretical scholars of financial and tax law. However, a one-sided view (from the point of view of exclusively financial and legal regulation) does not allow one to fully ...
M. N. Kobzar’-Frolova
doaj   +1 more source

El nuevo sistema de justicia tributaria chileno. ¿Un hondo respiro para la esfera del derecho procesal tributario? [PDF]

open access: yes, 2010
70 p.La publicación de la Ley 20.322 que fortalece y perfecciona la Justicia Tributaria Chilena, pretende cambiarle la cara al Sistema actualmente vigente, incorporándole modificaciones para su modernización y adecuación a la normativa y a los principios
Biel Melgarejo, Rodrigo (Prof. Guía)   +1 more
core  

The appraisal of buildable land for property taxation in the adopted general municipal plan [PDF]

open access: yes, 2016
In Italy, tax base for "Imposta Municipale Unica" related to the building area -made such by General Plan or its General Variation adopted but not approved - is the value (of the same building area) depending on the building potential of prediction even ...
Battisti, Fabrizio, Campo, Orazio
core   +1 more source

Tax uniformity as a requirement of justice [PDF]

open access: yes, 2020
Barbara Fried takes the view that uniform taxation-that is, a single rate applicable to all income levels-cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be "the hardest one"?
Delmotte, Charles
core   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Historic Preservation Law: The Metes & Bounds of a New Field [PDF]

open access: yes, 1981
Historic Preservation Law has come to mean that combination of regulations, common-law property principles, tax incentives, and adjective law in administrative proceedings, governing historic sites and property within the United States. Although Congress
Robinson, Nicholas A.
core   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

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