Results 101 to 110 of about 74,141 (305)

Traceable Payments and VAT Design: Effects on VAT Performance

SSRN Electronic Journal, 2019
AbstractThis article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic ...
openaire   +1 more source

Trade globalisation and the reform of customs valuation and VAT on importation of goods: the example of Thailand

, 2000
PhDThe purpose of this thesis is to reform customs valuation law and VAT on importation of goods under trends in trade globalisation, using Thailand as the example. To achieve this purpose, a number of related topics (e.g. the 'notional' and 'positive'
Supanimitkulkit, Petcharat
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Prospecting of Architectural Features Using LiDAR‐UAV Technology, Deep Neural Networks and Visualization Techniques: A Case Study in Kuélap and Cambolín (NW Peru)

Archaeological Prospection, EarlyView.
ABSTRACT High‐resolution and accurate synoptic images of terrestrial topography, even in densely forested areas, have proven valuable for archaeology by enabling the identification and characterization of relief patterns associated with ancient human activities. This study presents a novel approach that integrates digital terrain models (DTMs) obtained
Jhon A. Zabaleta‐Santisteban, Rolando Salas López, Angel J. Medina‐Medina, Katerin M. Tuesta‐Trauco, Abner S. Rivera‐Fernandez, Nerci M. Noriega‐Salazar, José A. Sánchez‐Vega, Teodoro B. Silva‐Melendez, Marlen A. Grandez‐Alberca, Jhonsy O. Silva‐López, Nilton B. Rojas‐Briceño, Manuel Oliva‐Cruz, Alexander Cotrina‐Sanchez, Elgar Barboza   +13 more
wiley   +1 more source

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]

This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Christian Breuer, Chang Woon Nam
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Multi‐Omic Profiling Reveals Immune Cell Priming Signature Linked to Lupus Prognosis

Arthritis &Rheumatology, EarlyView.
Objective Systemic lupus erythematosus (SLE) is a multiorgan disease with widespread immune dysregulation and significant unmet clinical need. Blood‐based gene expression studies have advanced our understanding of SLE pathogenesis but may overlook critical tissue‐specific mechanisms that drive disease heterogeneity and progression.
Michael A. Smith, Dominic Sinibaldi, Saifur Rahman, Chia‐Chien Chiang, Anna M. Hansen, Jill Henault, Carlos P. Roca, Shu Wang, Kamelia Zerrouki, Rebecca Filippi, Christopher Groves, Zerai Manna, Jun Chu, Michael Davis, Sarthak Gupta, Christopher Morehouse, Melissa de los Reyes, Rachel Ettinger, Roland Kolbeck, Mariana J. Kaplan, Miguel A. Sanjuan, Richard M. Siegel, Sarfaraz A. Hasni, Kerry A. Casey   +23 more
wiley   +1 more source

EU CYBER VAT Fighting cyber-VAT fraud in the EU: a comparative criminological and criminal law study [PDF]

DIGITAL SOCIETY AND VAT FRAUD: FINAL RESULTS OF THE EU CYBER VAT PROJECT Co-financed by OLAF's Union Anti-Fraud ...
Baratto, Gabriele, Boriero, Denise, PANATTONI, Beatrice, Di Nicola, Andrea, Flor, Roberto, Perrone, Giulia   +5 more
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Comparative transcriptional profiling of key macrophage and fibroblast subpopulations in rheumatoid arthritis‐associated lung disease

Arthritis &Rheumatology, Accepted Article.
Objective Rheumatoid arthritis (RA) often involves extra‐articular complications, including interstitial lung disease (ILD) and/or pulmonary nodules. Transcriptomic profiling of lung tissue provides the opportunity to directly assess cell‐specific gene expression and corresponding pathway activation in different types of rheumatoid lung disease ...
Tracy Tabib, Ogechukwu Ezenwa, Joshua Sciurba, Eleanor B. Valenzi, John Sembrat, Brittany Cody, Jishnu Das, Robert Lafyatis, Dana P. Ascherman   +8 more
wiley   +1 more source

Promoting Floriculture Using VAT Regulation

In twelve EU countries, the lower VAT-tariff is applied to flowers and plants in order to promote the production and employment in floriculture. This paper assesses whether the VAT-regulation for flowers and plants achieves the goals set – promoting ...
Kuiper, W. Erno, Bunte, Frank H.J., Lugt, J. van der   +2 more
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Exploring individualized crovalimab dosing in PNH through in silico modelling: Potential for improved convenience and cost efficiency

British Journal of Clinical Pharmacology, EarlyView.
Abstract Aim Paroxysmal nocturnal haemoglobinuria (PNH) is a rare, acquired haematopoietic stem cell disorder. Crovalimab, a complement C5‐inhibitor, is approved for PNH and can be self‐administered subcutaneously every 4 weeks, offering a more convenient route than intravenous C5‐inhibitors.
Mendy ter Avest, Simon E. Koele, Nicole C. A. J. van de Kar, Saskia M. C. Langemeijer, Rob ter Heine   +4 more
wiley   +1 more source

Customers play an important role in shaping firms’ VAT compliance [PDF]

, 2020
Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge.
Mdee, Ephraim, Sjursen, Ingrid Hoem Ingrid Hoem, Fjeldstad, Odd-Helge, Sjursen, Ingrid Hoem, Somville, Vincent, Kagoma, Cecilia   +5 more
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