Results 51 to 60 of about 497,077 (309)
Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 This paper captures the practical aspects in terms of tax treatment of the receivables arising subsequent to the initiation of insolvency proceedings, during the observation period, in judicial reorganization or bankruptcy proceedings.
Marioara Mirea, Cristina Stroie
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Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021 Stok kalemleri, işletmelerin önemli varlıkları arasındadır. Stoklar, üretim işletmelerinin sürekliliğini sağlayan varlık kalemleridir. Stoklarla ilgili olarak Vergi Usul Kanunu (VUK), Türkiye Muhasebe Standartları (TMS 2) "Stoklar" ve Büyük ve Orta ...
Burak Yeter, Mehmet Akif Altunay
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb +2 more
wiley +1 more source
THEORETICAL CONSIDERATIONS ON INSOLVENCY AND JOINT LIABILITY ON TAX MATTERS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Romanian legislation stipulates incident in tax as a way of fighting outstanding tax debts in relation to certain conditionalities, the tax authorities can declare the insolvency of the debtor taxpayer and attracting joint liability of third parties on
POPEANGĂ VASILE NICOLAE
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Are Russian commercial courts biased? Evidence from a Bankruptcy Law Transplant [PDF]
, 2006 We study the nature of judicial bias in bankruptcy proceedings following the enactment of the 1998 bankruptcy law in Russia. The two main findings are as follows.
Lambert-Mogiliansky, Ariane +2 more
core +3 more sources
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
Anti-evasion provisions applicable to value-added tax in the Republic of Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u NišuValue-Added Tax (VAT) constitutes the largest share of total tax revenue collected in Serbia. Due to the high VAT rate and the credit-invoice method, where a taxpayer can offset input VAT against output VAT, VAT is highly vulnerable to tax evasion/fraud ...
Vasović Miloš
doaj +1 more source
(Un)Appealing Deference to the Tax Court [PDF]
, 2014 The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the ...
Lederman, Leandra
core +2 more sources
Racism and racial disparities in firearm violence: A scoping review
American Journal of Community Psychology, EarlyView.Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee +8 more
wiley +1 more source