Results 11 to 20 of about 90,445 (245)
Platform liability an efficient and fair collection model for VAT? [PDF]
, 2022 Since 2015 the EU has availed itself of the option to shift the VAT liability on B2C supplies from suppliers to platforms through deeming provisions. On 1 July 2021 new deeming provisions for platforms came into effect. In such a full liability model the
Merkx, Madeleine; id_orcid
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Engineering Science and Technology, an International Journal, 2021 Increasing the output of a processing machine should often be achieved by increasing the machine’s operating speed. Associated with the increasing operating speed are undesirable effects occurring on the machine or process, e.g. vibrations that limit the
Olaf Holowenko +3 more
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Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The article summarizes today’s theoretical aspects of the notion ‘working assets’ and their management with focus on the most widely used in Russia ideas about this group of enterprise and organization assets.
A. A. Khvostova
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TAXATION OF ENTERPRISES IN THE CONTEXT OF POST-WAR STIMULATION OF THE ECONOMIC DEVELOPMENT OF UKRAINE [PDF]
Akademičnij Oglâd, 2023 The tax system of Ukraine has gone through a rather long path of transformation and improvement, but even today it has a number of shortcomings that do not allow it to fulfill one of its main tasks - to contribute to the solution of the primary needs ...
Inna V. Levytska +2 more
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TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the cancellation of the VAT code.
CIUMAG MARIN, CIUMAG ANCA
doaj
The IsoVAT Corpus: Parameterization of Musical Features for Affective Composition
Transactions of the International Society for Music Information Retrieval, 2022 While there is a breadth of research in mapping Western musical features to perceived emotion within research in music and emotion, a critique of the field is that this breadth of methodologies lacks in inter-communication, which may reduce the ...
Cale Plut +3 more
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Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries [PDF]
SHS Web of Conferences, 2021 Research background: Following the global trends concerning “tourism taxation,” South American governments identified and applied policies on taxation to raise revenues or fiscal relaxation measures to support their tourism sectors as strategies to ...
Honajzrová Banús Shirley Consuelo
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Trade globalisation and the reform of customs valuation and VAT on importation of goods: the example of Thailand [PDF]
, 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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SAF-T – The Reporting that Will Improve the Collection?
CECCAR Business Review, 2022 The aim of the research paper is to project a framework of the newly introduced reporting tool SAF-T. Based on the guidelines launched by OECD, different countries implemented the model as indicated or a customized one.
Florin ANDREI, Alina PETRAȘ
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THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT
Humanities and Social Sciences, 2023 This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well
Jerzy PUKAŁA, Taner ISMAILOV
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