Results 91 to 100 of about 74,141 (305)
The Anatomical Record, EarlyView.Abstract The Late Triassic–Early Jurassic fissures of the Bristol Channel area (southwest England and south Wales) are renowned for their diverse vertebrate faunas. These assemblages have yielded an array of predominantly small‐bodied forms that are crucial to our understanding of the early evolution of several major tetrapod clades.
Ewan H. Bodenham +4 more
wiley +1 more source
VAT in a Day: a concise overview of the EU VAT system
, 2013 This book serves as an introduction to the current EU Value Added Tax system. It provides a concise overview of the working of EU VAT and the concepts and rationale behind it. The goal of this book is to enable the reader obtaining a basic knowledge of the EU VAT system, or to refresh his or hers memory within a day's work.Hence, this book is titled ...
van Doesum, Ad, Nellen, Frank
openaire +4 more sources
Impact of VAT Exemptions in the Postal Sector on Competition and Welfare [PDF]
The focus of our paper is on the competitive effects of the proposed VAT regime relative to selected alternatives. We also highlight the welfare effects of various VAT scenarios.
Markus Lang +4 more
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VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa? [PDF]
, 2021 Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. Non-compliance is a major challenge
Mdee, Ephraim +4 more
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Innervation of the tubarial glands: A hypothesis‐driven anatomical review
The Anatomical Record, EarlyView.Abstract The tubarial glands have been described as a macroscopic bilateral glandular complex in the posterolateral nasopharynx near the torus tubarius and the pharyngeal opening of the Eustachian tube. Since their recognition on prostate‐specific membrane antigen‐based imaging, their anatomical classification has remained debated, with converging ...
Mugurel Constantin Rusu +2 more
wiley +1 more source
Russian Studies in Law and PoliticsThe relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke +2 more
doaj +1 more source
Rebalancing and the Chinese VAT: Some Numerical Simulation Results [PDF]
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle.
Chunding Li, John Whalley
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Tax fraud, tax abuse and the right to deduct input VAT in Sweden
, 2013 In Scania Metall, in a judgment of 15 March 2013, the Swedish Supreme Administrative Court ruled that the right to deduct input VAT depends on whether the taxpayer was in good or bad faith in respect of tax frauds committed earlier by another person. The
Kristoffersson, Eleonor,
core +1 more source
The Anatomical Record, EarlyView.Abstract Prozostrodon brasiliensis, a probainognathian cynodont of the clade Prozostrodontia, is recognized as a key taxon for understanding the origin of Mammaliaformes and mammals. Despite detailed investigations of its cranial anatomy, the postcranial skeleton has received comparatively less attention.
Iasmim M. Michelotti +4 more
wiley +1 more source