Results 61 to 70 of about 29,277 (309)
VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT [PDF]
Annals of the University of Oradea: Economic Science, 2011 This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania.
Mara Cristian +2 more
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The KIF6‐RBP Complex Orchestrates mRNA Transport Required for Sperm Flagellar Assembly
Advanced Science, EarlyView.Two homozygous deleterious KIF6 variants are identified in unrelated men with impaired sperm motility. Mouse models and multi‐omics analyses reveal that KIF6 cooperates with the RNA‐binding proteins FMRP and FXR1 to deliver mRNAs essential for sperm flagellar assembly, linking disrupted mRNA transport to reduced abundance of key structural and ...
Chunbo Xie +20 more
wiley +1 more source
Banks as value-added taxpayers: A case of the Republic of Serbia [PDF]
BankarstvoPrior research on the taxation of the banking sector were primarily interested in corporate income tax. The issue of taxation of banks with value-added tax (VAT) is relatively neglected.
Vržina Stefan
doaj +1 more source
Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications [PDF]
We discuss recent policy debate in Russia on moving from the present value added tax to a sales tax structure covering households, government and exports.
Vera Kononova, John Whalley
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Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Journal of Economic Structures, 2019 The study investigates how government can implement an increase in the rate of value-added tax (VAT) to ensure that the final rate of 15% is achieved in a way that satisfies the public (households and business community) and also ensures maximum revenue ...
Alarudeen Aminu
doaj +1 more source
New VAT rates proposed for the EU
Press Releases, 2018 Europska komisija je 18. siječnja 2018. predložila nova pravila kojima će se državama članicama EU-a omogućiti veća fleksibilnost u određivanju stopa PDV-a.
openaire +2 more sources
Rebalancing and the Chinese VAT: Some Numerical Simulation Results [PDF]
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle.
Chunding Li, John Whalley
core
Annals 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
Tax harmonisation in free trade EU – reflection on the possibilities of tax evasion – part 1
Littera Scripta, 2011 In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate –we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be ...
Ludmila Opekarová, Věra Mulačová, Hana Ezrová, Romana Píchová
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