Results 71 to 80 of about 497,077 (309)

La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo [PDF]

open access: yes
Three basic regulations determine the tax levied on co-operative companies, which makes it extremely difficult to calculate as, according to the Law that regulates co-operative tax, sums that are obligatorily destined for social funds are deductible from
Carlos Artacho Ruiz   +2 more
core  

A National Tax Bar: An End to the Attorney-Accountant Tax Turf War [PDF]

open access: yes, 2004
Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem.
Black, Katherine D., Black, Stephen T.
core   +3 more sources

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings   +2 more
wiley   +1 more source

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

open access: yesJournal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel   +1 more
doaj   +1 more source

PERAN PAJAK PIGOUVIAN DALAM MEMINIMALKAN DAMPAK EKSTERNAL KERUSAKAN LINGKUNGAN GLOBAL (SYSTEMATIC LITERATURE REVIEW) [PDF]

open access: yes
This study aims to evaluate papers discussing Pigouvian Taxes to find theoretical and practical novelty related to Pigouvian Taxes that are useful for preventing external environmental damage globally.
Damayanti, Novita
core  

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal 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

Association Between Healthy Lifestyle Behaviors and Mental Health Symptoms in Children With Autism and ADHD: A Latent Profile Analysis

open access: yesAutism Research, EarlyView.
ABSTRACT Healthy lifestyle behaviors, including physical activity, screen time, sleep, and diet quality, are important determinants of mental health, yet little is known about how these behaviors cluster among children with neurodevelopmental disorders.
Matthew Bourke   +4 more
wiley   +1 more source

Simplified Tax Procedures in the New Tax Ordinance Act in Poland

open access: yesPublic Governance, Administration and Finances Law Review, 2018
The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the ...
Leonard Etel, Mariusz Popławski
doaj   +1 more source

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

open access: yesBiofuels, 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

Foreign Corporation Laws: Source and Support for Reform [PDF]

open access: yes, 1969
The original reason for foreign corporation laws is lost; their conceptual foundation is largely discredited, and, at most, the present utility of this expanding and complex scheme is minimal. In the face of these conditions the author turned to a search
Walker, William Laurens
core   +2 more sources

Home - About - Disclaimer - Privacy