Results 81 to 90 of about 300,062 (256)
Harmonization and tax competition: Efficiency versus fairness [PDF]
, 1999 Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip.
Izquierdo Llanes, Gregorio
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British Journal of Clinical Pharmacology, EarlyView.Abstract Health care is shifting towards a digital‐guided system, integrating digital diagnostics, biomarkers and therapeutics in many care pathways. However, despite rapid technological advancement and preliminary adoption accelerated by the COVID‐19 pandemic, a significant implementation gap persists. This narrative review explores the causes of this
Mees H. P. Stoop +3 more
wiley +1 more source
Taxation and the Multinational Firm
, 2017 This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of
Egger, Peter, Stimmelmayr, Michael
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British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
The Egalitarian sharing rule in provision of public goods [PDF]
In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Alexei Savvateev +3 more
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What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
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Between public service and market: Portraying the bifront university in a platformized world
British Educational Research Journal, EarlyView.Abstract This paper contributes to the international debate on the changes affecting recruitment and orientation processes toward higher education. Based on qualitative research involving 19 Italian public universities, the study analyses the transformations in communication, recruitment and orientation activities within platformization and increasing ...
Marco Pitzalis +2 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
Corporate Tax Systems, Multinational Enterprises, and Economic Integration [PDF]
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA).
Guttorm Schjelderup +2 more
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Restoring Trust: Rebuilding the Forest Carbon Credit System Through Scientific Rigor
Biological Diversity, EarlyView.ABSTRACT As pivotal nature‐based climate solutions (NbCS), forests are increasingly recognized for their climate mitigation potential. However, this potential is undermined by fundamental flaws in current carbon credit systems. Our analysis identifies four interconnected systemic challenges: (1) subjective additionality assessments arising from ...
Xiaoqian Chen, Shaokun Li
wiley +1 more source