The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
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Prospects for harmonisation and convergence of tax systems of the EU countries
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізуThe harmonisation of tax systems among EU member states is essential for creating a unified market and economy. Differences in tax systems hinder economic convergence and integration, especially in the context of increased market competition. Harmonising
Jeyhun Jeyhul ISLAMLI
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The Hidden Though Flourishing Justification of Intellectual Property Laws: Distributive Justice, National Versus International Approaches [PDF]
, 2017 Bu çalışmada, Gökkuşağı alabalıklarında enfeksiyonoluşturan Ichthyophthirius multifiliis’infarklı bölgelerden izole edilmiş saha suşlarının genotipik yapıları temelindeimmundominant özellik gösteren rekombinant immobilizan antijenlerini(i-antijen ...
BALTA, FİKRİ +12 more
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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2016 The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed.
Wirawan Purwa Yuwana +2 more
doaj
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends [PDF]
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA).
Dhammika Dharmapala, Mihir A. Desai
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'Pearls' of the nineteenth-century: from therapeutic actors to global commodities medicinal leeches in the Ottoman Empire. [PDF]
Med Hist, 2023 Arabacı B.
europepmc +1 more source
Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]
Int Tax Public FinancPetkova K, Stasio A, Zagler M.
europepmc +1 more source
The changing context of Health in All Policies in Finland since the 8th Global Conference on Health Promotion in Finland. [PDF]
Health Promot IntOllila E, Tervonen L, Koivusalo M.
europepmc +1 more source
Tax effects on foreign direct investment-Just a rerouting. [PDF]
World Econ, 2023 Erokhin D.
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