Michaelas (1999) "Modelling the Impact of Taxation on the Small-Business Economy: The NatWest/MBS Tax Index for the Self- employed, Sole-Traders, and Partnerships" Environment and Planning C: Government and Policy 17(5), 577-592Poutziouris, P., F. Chittenden, and N. ...
SRI uses ESG factors to apply negative or positive screens on the investment universe, unlike ESG analysis which shapes valuations. SRI is often considered to be a type of impact investing but SRI may focus more on avoidance of harm such as in the case of tobacco-related taxation. Impact inv...
More countries could consider adopting Irish policies for taxation treatment given that minimum duration regulations are sometimes found to be too restrictive. Improved certainty over rented land encourages capital investment as considerable time may be required to reap its full benefits, especially in ...
Brands now advertise their products or services online through ads and videos posted to platforms such as Instagram, Facebook and Youtube - creating ads or promotional videos is crucial in standing out and leaving an impactful first impression with poten
specific existing tobacco control policies, although all completely (or moderately) meet many of the recommended WHO MPOWER measures to reduce the demand for tobacco (cessation programs in place, monitoring of smoking prevalence, taxation, advertising bans, use of health warnings on packaging, etc.)...
Q.3 – Would ECOs be responsible for filing the tax on the supply of restaurant services incurred through the unregistered business entities? Q.4 – What shall be the aggregate turnover of the individual who supplies the restaurant services via ECOs?
Government expenditure and taxation have a significant influence on the long-term adaptation and resilience of societies to climate and other environmental shocks. Unprecedented fiscal spending in the COVID-19 recovery offered an opportunity to systemati
The most used incentives are related to taxation, such as the amortization of investments in 4.0 technologies and human capital training. Few studies showed how incentives can support the implementation of Industry 4.0, despite Jain and Ajmera (2020) stating that government facilities are one of th...
Regarding taxation policy, goods imported through CBEC are no longer subject to postal tax as postal articles but to tariffs, import VAT, and consumption tax. A zero tariff is applied within a specific limit, and import VAT and consumption tax are levied at 70% of the statutory taxable ...
restructuring and disposal of subsidiaries Trading profit Profit before taxation Earnings/Net income (1,032) (1,011) (712) (1,356) (1,652) (1,330) Business performance Sales Trading profit Profit before taxation Adjusted earnings/Net income Adjusted earnings per share 21,212 6,694 6,517 4...