Results 31 to 40 of about 90,445 (245)

INSTITUTIONAL PARADOXES OF VAT UNDER DEVELOPING ECONOMY OF TRANSITION PERIOD

open access: yesRussian Journal of Economics and Law, 2016
Objective: to determine the characteristics of the destructive impact of VAT taxation on the socio-economic situation of the Russian Federation. Methods: the research is based on the complex economic and legal methodology, including the institutional ...
D. G. Bachurin
doaj   +1 more source

Conceiving Scenario-Based IS Support for Knowledge Synthesis: The Organization Architect [PDF]

open access: yesJournal 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

open access: yesPrawo 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

open access: yesAgricultural 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

Liver organoids: modelling complexity in homeostasis and disease

open access: yesFEBS Letters, EarlyView.
Studying liver in vitro has been challenging because simple 2D cell cultures fail to capture liver's cellular and architectural complexity. To bridge this gap, scientists increasingly use organoids, 3D liver models which better mimic liver composition and function. This review examines recent advances in liver organoid complexity and realism, discusses
Anna M. Dowbaj, Meritxell Huch
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]

open access: yesВојно 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

Legal and Regulatory Reform of Value-Added Taxation in the People’s Republic of China and the Republic of India: Trends and Characteristics

open access: yesBRICS 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

Generative AI Utilization and Perspectives Among Reproductive‐Age Women with Systemic Autoimmune and Rheumatic Diseases

open access: yesArthritis Care &Research, Accepted Article.
Objective Reproductive‐age women with systemic autoimmune and rheumatic diseases (SARDs) have unique information needs related to their SARDs and reproductive health. We sought to understand their use of and receptivity to current and hypothetical generative artificial intelligence (AI) tools for health information‐seeking. Methods We conducted a cross‐
Mariam Arif   +5 more
wiley   +1 more source

Modular Critical Element Recycling Platform Using a Nanoporous Additively Manufactured Gyroid

open access: yesAdvanced Engineering Materials, EarlyView.
A modular recycling platform integrates 3D‐printed nanoporous gyroid structures to enable efficient critical element recovery. This system utilizes a hierarchical architecture, combining macroscopic channels with polymerization‐induced nanoscale porosity. By systematically tuning structural wall thickness and resin formulation, the platform achieves an
Xiangyu Gao   +6 more
wiley   +1 more source

Proportionality Principle in the CJEU Judgments on Tax Cases

open access: yesLex Portus, 2023
This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices.
Simeana Beshi, Driola Susuri
doaj   +1 more source

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