The purpose of this paper is to explain the recently formed and still being formed international tax regime by applying international regime theory from a power-based perspective. This study addresses the regime in two aspects: tax rulemaking and tax administration. The author uses qualitative ...
provides karyotypic stability64,65,66,67and might explain its absence in the rearranged autosomes ofO. auyantepui, while its presence in the Neo-X makes the latter prone to other chromosomal rearrangements, despite providing stability against X-inactivation of autosomal segments16,17. We noticed tha...
provides karyotypic stability64,65,66,67and might explain its absence in the rearranged autosomes ofO. auyantepui, while its presence in the Neo-X makes the latter prone to other chromosomal rearrangements, despite providing stability against X-inactivation of autosomal segments16,17. We noticed tha...
“Governments used to view tax as a largely sovereign concern but now they’re aligning in an unprecedented way to bring about another wave of global tax reforms,” says Marna Ricker, EY Global Vice Chair – Tax. “The world’s tax authorities are also working together in the same ...
A new regime of Auto-entrepreneur has recently been introduced in early 2009 as a new start up mechanism, creating a lot of buzz. This paper presents the new French regime and its accountancy and tax inputs, explaining the economic motivations of the new institution and its limitations. The ...
China is overhauling its immigration law regime. A newExit-Entry Administration Law(EEAL), enacted by the National People’s Congress Standing Committee, became effective July 1, 2013. New State Councilregulationsbecame effective Sept. 1, 2013. ...
Haste Makes Waste: The Need for a New Oil Sands Tenure Regime In this paper, we seek to explain the oil sands tenure process, to identify the limitations of the current process and the ways in which they contribute to the environmental and social challenges of oil sands development, and ...
We – and he – might regret the fact that we do not have a well-functioning land supply/use policy regime, but we don’t, and haven’t done so for decades, so it should hardly be a surprise (or a cause for attack/lament) that when interest rates are cut in what proves to be ...
only included those that were registered in a specific year (2013), active (i.e., not deregistered or liquidated), and liable for value added tax and tax prepayment. These measures allowed us to create a sample of firms that were truly independent, operationally active, and representative of...
The U.S. Internal Revenue Service (IRS) has previewed what crypto investors’ future tax form might look like when it finishes its much-debated rule on how cryptocurrency transactions should be reported to the federal government. The IRS offered a draft of the 1099-DA form that would be mean...