Results 31 to 40 of about 6,273 (308)
EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Age of Human Rights Journal, 2019 Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
doaj +3 more sources
The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj +1 more source
Sweden - Global Tax Treaty Commentaries : Country Policy & Practice
, 2021 The purpose of this chapter is to identify and to analyse the tax treaty policy used by Sweden. Each article will be analysed from the Swedish policy perspective and illustrated by examples from the Swedish tax treaty network, as well as examples from ...
Cejie, Katia,, Wendleby, Fredrika
core
Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The authors of this paper address the issue of the „Clawback Tax” in the context of the desire to ensure an efficient and sustainable public health care system, but without affecting the legitimate interests of the Romanian Pharma Sector.
Nicoleta Asalos +2 more
doaj
Taxation of Digital Services in the Context of Freedom to Provide Services
Financial Law Review, 2023 The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art.
Soňa Simić
doaj +1 more source
Preventing Unacceptable Tax Treaty Overrides
, 2022 Tax treaty overrides are improper, and something should be done about it. This was the conclusion and the recommendation of the Council of the Organisation for Economic Co-operation and Development (OECD) in 1989.
Elliffe, Craig
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
On the development of Russian tax treaty case law
ПравоприменениеThe research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
The history of double tax conventions in Croatia
Financial Theory and Practice, 2014 After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions.
Hrvoje Arbutina +1 more
doaj +1 more source