There is ample evidence to show that the assignment formula adopted by the Constitution, indeed its predecessor - the 1992 law - was motivated by the desire to divide the power of taxation over existing taxes in Ethiopia rather than to reinvent the wheel. However, there might be a tension ...
Microfranchising is a new tool designed specifically to assist theseentrepreneurs to become more Entrepreneurship and income inequality in southern Ethiopia.G ... G Stubbs - 《Africanhoneybee.co.za》 被引量: 0发表: 0年 Entrepreneurship, wealth inequality, and taxation This paper investigates the imp...
These initial inequalities in market income are modified by the limited redistributive effect of taxation and other social policies (e.g. employment guarantee schemes in India, China's rural dibao cash transfer programme, etc.). In particular, China and India are both characterized by large ...
Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China It terminates the dual corporate income tax regime by removing the preferential tax treatments offered to foreign investment enterprises (FIEs) and unifies ... Z An - 《International Tax & Public Fina...
Introduction to Taxation Finally, in a nutshell, it recounts what should comprise an ideal tax design.doi:10.1007/978-3-030-68214-9_1Parthasarathi ShomeSpringerSpringer Texts in Business and Economics P Shome - 《Springer Texts in Business & Economics》 被引量: 0发表: 2021年 Rural-Urban La...
In Saskatchewan the new lower rate is 2% compared to the previous 4.5% rate. Canada Turkey DAT Entry Into Force May 2011 The double taxation treaty, DTA, between Canada and Turkey which was signed on July 14, 2009 entered into force on May 5, 2011. The treaty which deals inter-alia ...
Second, the small proportion of employees working in formal sectors are not rich (although less poor), meaning that the taxation base is shallow. Finally, the weakness in institutions and governance in LDCs makes both tax collection and fiscal transfers inefficient, with relatively high ...
Taxation of Dividends in Serbia June 2009 Following an amendment to the Serbian income tax law 80% of dividends received by an individual are taxable, compared to the previous tax base of 50%. The effective income tax rate on dividend income is now 16%, standard 20% rate * 80%. ...
Double Taxation A non-resident’s tax position may be affected by agreements for the avoidance of double taxation. At present,South Africahas concluded double taxation agreements with all the countries listed below, and has agreements pending with numerous others. For the full details, visit:http:...
Critical Analysis of the Taxation Policy on Small Businesses and Entrepreneurial Enterprises in Uganda The respondents were small business owners and in operation between 2005 and 2014. A mixed method of both qualitative and quantitative was employed. 50 respondents were considered out of the entire po...