Results 71 to 80 of about 74,141 (305)

La fiscalidad indirecta del comercio electrónico online

open access: yesIDP, 2014
El comercio electrónico, como manifestación de la sociedad de la información y el conocimiento, ha experimentado un fuerte incremento en los últimos años.
Elisabeth Serena Sánchez
doaj   +1 more source

Organised VAT fraud: features, magnitude, policy perspectives [PDF]

open access: yes
The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
core  

Swedish Supreme Administrative Court : The Swedish Group rule on Non-deductible input VAT is neither in compliance with the VAT Directive nor the Freedom of Establishment

open access: yes, 2013
The Swedish Supreme Administrative Court (SAC) recently delivered its judgments in two cases regarding the possibility of transferring the non-deductible input VAT in a cross-border situation.
Cejie, Katia,
core   +1 more source

Systematic Review and Meta‐Analysis on the Efficacy and Safety of Salvage Esophagectomy for T4 Esophageal Squamous Cell Carcinoma

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This meta‐analysis of 208 cases shows that salvage esophagectomy for cT4 esophageal squamous cell carcinoma achieves a 72% R0 resection rate, offering a curative pathway for selected patients. However, it remains a high‐risk procedure with an 18% anastomotic leak rate and 30% major complications (Clavien–Dindo ≥ III).
Makoto Sakai   +4 more
wiley   +1 more source

VAT is a public issue - Take a public stand

open access: yes
Although VAT is now part of daily life, it can be changed. Tax laws are changed all the time in the normal course of events. Public opinion and public action can change VAT. But the public must act.
Co-ordinating Committee on VAT
core   +1 more source

An Assessment of the Effectiveness of Value Added Tax Collection in Poland Between January 2005 and April 2017

open access: yesProblemy Zarządzania, 2017
The objective of the paper is to assess the effectiveness of Value Added Tax (VAT) collection in Poland, in the period between January 2005 and April 2017, based on the research procedure proposed by the author. In the paper, a research method based on
Tomasz Strąk
doaj   +1 more source

Translational Gap in Biomarker Discovery: Tumor Surface Markers Rarely Mirror Circulating Levels

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Background Tumor‐associated cell surface proteins are frequently proposed as circulating biomarkers for colorectal cancer (CRC) based on their high tumor expression. However, many candidates identified through tissue‐based analyses fail to translate into clinically useful biomarkers.
Junko Mukohyama   +9 more
wiley   +1 more source

Economic Effects of VAT Reform in Germany [PDF]

open access: yes
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced.
Kraus, Margit   +3 more
core  

On the Prospects for African Philosophy in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley   +1 more source

Chemie und Pharmazie in die Nachhaltigkeit einbetten

open access: yesAngewandte Chemie, EarlyView.
Chemie und Pharmazie sind mit ihren Produkten und Prozessen grundlegend für unseren hohen Lebensstandard. Es ist wesentlich, ihre Verbindung mit der Nachhaltigkeit zu verstehen, damit sie auf nachhaltige Weise nachhaltig zur Nachhaltigkeit beitragen können.
Klaus Kümmerer
wiley   +1 more source

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