Results 81 to 90 of about 2,510 (282)
Foreign Tax and Trade Briefs--International Withholding Tax Treaty Guide
, 2008 Foreign Tax & Trade Briefs-International Withholding Tax Treaty Guide provides the withholding tax rates for more than 1,800 treaties, worldwide, paid on: * Interest on foreign loans * Dividends * Royalties * Firm royalties * Rentals* Bank deposits ...
Munro, Robert, Byrnes, William
core
A Coordinated Withholding Tax on Deductibility Payments
, 2008 Prof. Avi-Yonah proposes a 35 percent withholding tax on deductible payments made to a non-U.S. resident, in coordination with other OECD members. The tax is aimed at U.S.
Avi-Yonah, Reuven S.
core +1 more source
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research
Accounting &Finance, EarlyView.ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo +3 more
wiley +1 more source
Obligaciones legales de las asociaciones cooperativas bancos comunales en Venezuela [PDF]
Gestión Joven, 2009 n Venezuela se promulga la Ley Especial de Los Consejos Comunales en el año 2006. El Consejo Comunal está constituido por tres órganos: Órgano Ejecutivo, Unidad de Gestión Financiera, y Unidad de Contraloría Social.
Coromoto Aguilar González, Herleny
doaj
Henry George and Silvio Gesell: The Odd Couple
The American Journal of Economics and Sociology, EarlyView.ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley +1 more source
WITHHOLDING TAX PROBLEMATICS ON THE CASE OF METALLURGICAL COMPANY
, 2009 V prvem delu diplomskega dela smo najprej na kratko predstavili davčne odtegljaje, čemur je sledila podrobnejša proučitev zakonskih in drugih aktov, ki urejajo področje obdavčitve dohodkov z virom v Sloveniji. Nato smo bralce seznanili s področji davčnih
Maršič, Manuela
core +1 more source
Balancing bossism: State expansion in the face of elite capture
American Journal of Political Science, EarlyView.Abstract Central states have often relied on local elites to implement policies in peripheral areas. These strategies may allow otherwise weak states to impose their directives, but they can also be inefficient, particularly when a single elite commands total control over local politics (monopolist capture).
Anna F. Callis, Christopher L. Carter
wiley +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Variasi Penghitungan dan Penyetoran Pajak Penghasilan Pasal 21
Jurnal Akuntansi dan Keuangan, 2008 The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and ...
Arja Sadjiarto
doaj
Accounting Analysis JournalPurpose: This study investigated the influence of religiosity, mastery of information technology, and understanding of tax knowledge on the compliance of taxpayers in Kulon Progo district, DIY. Taxpayer compliance was about reporting and withholding when
Sang Ayu Putu Piastini Gunaasih +1 more
doaj +1 more source