Results 111 to 120 of about 5,040,343 (330)

A New Blockchain-Based Value-Added Tax System

open access: yesProvable Security, 2017
Value-Added Tax or VAT plays an important role in the Indonesian state revenue. Despite its importance, it requires a complex administration process to be done properly.
D. Wijaya   +3 more
semanticscholar   +1 more source

Rationalising the Interaction ofTax and Social Security: PartI: Specific Problem Areas. [PDF]

open access: yes
This paper considers options for addressing problems in the way the tax and social security systems interact.TAX POLICY ; SOCIAL ...
David Ingles
core  

Texas National Security Review: Shaping Security Vol. 8, Issue 4, 2025

open access: yes
TABLE OF CONTENTS: THE FOUNDATION pg.2 What Do We Really Know? By Francis J. Gavin THE SCHOLAR Pg.8 Hard Then, Harder Now: CoCom’s Lessons and the Challenge of Crafting Effective Export Controls Against China by Jennifer Lind and Michael Mastanduno ...
Texas National Security Review
core   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries

open access: yesBRICS Law Journal
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating
K. Ponomareva, K. Maslov, S. Mironova
doaj   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes

open access: yes, 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama   +5 more
core  

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

open access: yesBiotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga   +2 more
wiley   +1 more source

Social Security and Retirement Decisions [PDF]

open access: yes
One of the most striking features of the postwar U.S. economy has been the rapid decrease in the labor force participation of the elderly at a time when the health of this group has been improving.
Michael J. Boskin
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Legal framework and problems of interaction of executive authorities in the sphere of tax security: International comparative analysis

open access: yesRevista Jurídica Portucalense
The purpose of the study is to examine the legal framework and issues of coordination of executive bodies in the field of tax security using an international comparative approach.
Ilimbek Kubatov   +4 more
doaj   +1 more source

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