Differences in company tax systems across jurisdictions may have various effects on the allocation of resources over time and space. They may affect the decision on where to undertake capital outlays and the form which these should take. Companies may decide to construct and assemble various componen...
The key findings can be summarized as follows: (1) The effect of corporate taxation on regional economic development—modeled as employment in the manufacturing sector—is significantly negative at the national level. However, when the country is split into two categories—Japan's three major ...
For individuals, a double tax agreement will usually be relevant if you are either (i) resident in one of the two countries covered by the agreement and have income in the other country, or (ii) resident in both countries and claiming that you are treaty non-resident in one of them. Fo...
but they will be soon. At the time of writing, 27 countries are in the process of enacting regulations. The EU, South Korea, and Japan recently published directives for adoption. The Americas and the rest of
Japan Pakistan Belarus Jersey Portugal Belgium Korea Qatar Brunei Kuwait Romania Cambodia Latvia Russia Canada Liechtenstein Saudi Arabia Czech Luxembourg Serbia Estonia Macao SAR South Africa Finland Mainland of China Spain France Malaysia Switzerland ...
This article examines Japan芒鈧 劉s evolution as a civilian power from 2012 to 2023, highlighting continuities and changes. In a nutshell, a civilian powe... A Clasen 被引量: 0发表: 2024年 Critical review of literature on the factors that determine the effectiveness of public private partnersh...
This effect was more substantial in the upper quantiles, suggesting that increased EPU quickly affects RE. As the relationship lengthened, EPU’s impact decreased in Germany but increased in Italy, Japan, the UK, and the US. Economic stability is achieved by transparent policymaking and stakeholder...
2023-10-26 本書では、一般的な「会社」とは異なる「各種法人」のうち、社会的実態として存在感が大きく、特に関心の高いと思われる一般社団法人、一般財団法人(公益認定を受けた公益社団法人および公益財団法人を含む)、学校法人、医療法人、社会福祉法人、宗教法人、農業法人、NPO法人を取り上げています...
被引量: 0发表: 2023年 The use of family foundations for succession planning in Italy In Italy, the use of family foundations for succession planning purposes is still highly controversial in the legal environment. Conversely, the establishm... M Andrea - 《Trusts & Trustees》 被引量: 0发表...
In summary, AmCham strongly encourages the U.S. President and Congress to: Enact tax reform which achieves the benefits of territorial taxation for both corporations and individuals; and Alternatively, consider increasing the exclusions under Section 911 of the Intern...