Results 21 to 30 of about 74,141 (305)
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
core +2 more sources
Conceiving Scenario-Based IS Support for Knowledge Synthesis: The Organization Architect [PDF]
Journal of Systemics, Cybernetics and Informatics, 2005 This paper examines the idea of creating information systems (IS) support for knowledge work through the elaboration of typical organizational scenarios.
Kam Hou VAT
doaj
A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021
Prawo Budżetowe Państwa i Samorządu, 2021 This article deals with an issue of a possibility of deducting VAT on the overnight accommodation and catering services. The right to deduct an input tax is undoubtedly a basic right of a VAT taxpayer.
Bartłomiej Bieniek
doaj +1 more source
VAT in the frame of providing management services to the subsidiary in the selected EU member states
Agricultural Economics (AGRICECON), 2008 There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly
D. Nerudová, P. David
doaj +1 more source
National Tax Journal, 2013 This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency’ (an indicator of the ...
openaire +3 more sources
Customs Regulation in Ukraine in the Prewar and in the Wartime Periods [PDF]
Problemi EkonomikiThe purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for ...
Zakhozhay Kostyantyn V. +2 more
doaj +1 more source
Aging and Cancer, EarlyView.This systematic review synthesizes prognostic models for survival and recurrence in resected non‐small cell lung cancer. While many models demonstrate moderate to good discrimination, few are externally validated and reporting quality is variable, limiting clinical applicability and highlighting the need for robust, transparent model development ...
Evangeline Samuel +4 more
wiley +1 more source
Additive Gaussian Process Regression for Predictive Design of High‐Performance, Printable Silicones
Advanced Engineering Materials, EarlyView.A chemistry‐aware design framework for tuning printable polydimethylsiloxane (PDMS) for vat photopolymerization (VPP) is developed using additive Gaussian process (GP) modeling. Polymer network mechanics informs variable groupings, feasible formulation constraints, and interaction variables.
Roxana Carbonell +3 more
wiley +1 more source
Establishing the sustainable stability of public finances of Serbia: From cuts of salaries and pensions to reduction of VAT evasion [PDF]
Војно дело, 2015 In late October 2014, the Serbian Parliament adopted the amended budget for 2014, with related laws, which provided for cuts of pensions and salaries of all employees in the public sector. However, sustainable financial stability cannot be established if
Petrović Dragana +2 more
doaj +1 more source
BRICS Law Journal, 2021 Value-added taxation is a multidimensional theoretical, fiscal and legal structure. It also serves as a tool for the practical transformation of political, legal and socio-economic relations. The objective of the research is to study new concepts of value-
D. Bachurin
doaj +1 more source