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Dissertations / Theses on the topic 'Tax cooperation'

Author: Grafiati

Published: 4 June 2021

Last updated: 27 April 2022

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1

Traxler, Christian. "Tax Evasion, Social Norms and Conditional Cooperation." Diss., lmu, 2006. http://nbn-resolving.de/urn:nbn:de:bvb:19-49518.

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2

Owens, Jeffrey, Rick McDonell, Riël Franzsen, and Jude Thaddeus Amos. "Inter-agency Cooperation and Good Tax Governance in Africa." Pretoria University Law Press (PULP), 2017. http://epub.wu.ac.at/6292/1/2018_Inter%2Dagency_Cooperation_and_Good_Tax_Governance_in_Africa.pdf.

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In 2015, the Vienna University of Economics and Business (WU) and the African Tax Institute at the University of Pretoria launched a project to identify the links between corruption, money laundering and tax crimes in Africa. The project promotes the concepts of good tax governance and the importance to economic development of a tax system that is transparent and free of corruption. The project explores how law enforcement agencies and tax authorities can best cooperate to counter corruption and bribery. The project was initially aimed at three focus countries, namely, Ghana, Nigeria a

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3

Gangl, Katharina, Barbara Hartl, Eva Hofmann, and Erich Kirchler. "The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study." Frontiers Media S.A, 2019. http://dx.doi.org/10.3389/fpsyg.2019.01034.

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A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g.,

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4

Apostolidou, Eleni. "The introduction of an EU FTT through the Enhanced Cooperation Procedure." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010322.

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La thèse propose une esquisse des enjeux juridiques de l'adoption d'une taxe sur les transactions financières par le biais de la coopération renforcée en Europe. Les recherches portent plus précisément sur la technicité fiscale de la conception de cette imposition levée sur les transactions financières et les défis juridiques qui dérivent de son adoption par le biais de la coopération renforcée. La taxe, telle que conçue ne présente pas d'éléments de nature à la rendre contraire au droit international et européen et dans quelle mesure le cadre institutionnel qui l'accueille, celui de la coopér

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5

Papřoková, Veronika. "Spolupráce správců daně při potírání dańových úniků v DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-264410.

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The thesis deals with individual measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which

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6

Mekidiche, Youssef. "Foreign direct investments : An antidote for hydrocarbon dependency in the Gulf Cooperation Council?" Thesis, Södertörns högskola, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-32740.

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The most essential questions in economics is what determines economic growth? In theory FDI led to economic growth (Mello 1997), but empirical evidences indicate that the relationship is ambiguous (Masahiro & Iwasaki 2014). This thesis uses contemporary growth theories and econometric methods to empirically test for the association between foreign direct investment and economic growth in the six countries that form the Gulf Cooperation Council (GCC). The analysis indicates a positive relationship concerning FDI and GDP growth in the panel of GCC. The result furthermore supports the endogen

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7

Bachmann, Carmen, Johannes Gebhardt, and Florian Gerstenberg. "Tax Campus 4.0: Interaktive Lehr-Lern-Umgebung als Lehrkooperation im Bereich der betriebswirtschaftlichen Steuerlehre in der Hochschulregion Leipzig." Hochschuldidaktisches Zentrum Sachsen (HDS), 2020. https://ul.qucosa.de/id/qucosa%3A72732.

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Durch die Kooperation des Lehrstuhls für Betriebswirtschaftliche Steuerlehre der Universität Leipzig und der Professur Betriebswirtschaftslehre, insbesondere betriebswirtschaftliche Steuerlehre an der HTWK Leipzig konnte ein innovatives, an die Veränderungen der Steuerfunktion angepasstes Lehrangebot geschaffen werden. Das Abhalten gemeinsamer Veranstaltungen erlaubt die Bündelung der Kapazitäten beider Steuer-Lehreinrichtungen und eine Erweiterung des Lehrangebots für die Studierenden beider Hochschulen. Das Projekt verknüpft darüber hinaus den Erwerb fachlichen Wissens durch Präsenzveranstal

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8

Laumonier, Alexandre. "La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales." Thesis, Bordeaux, 2017. http://www.theses.fr/2017BORD0762.

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Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux limites de leur pouvoir fiscal, pouvoir qui demeure intimement lié à leur compétence territoriale. Plus récemment, c'est la crise financière de 2007-2008 qui a attiré l'attention de l'opinion publique mondiale sur l'importance du phénomène de fraude et d'évasion fiscales internationales et le rôle essentiel qu’y tiennent les paradis fiscaux. Les outils juridiques conventionnels traditionnels à la disposition des Etats ont montré toutes le

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9

Porto, Éderson Garin. "Os deveres de colaboração, cooperação e proteção no direito tributário : por um novo perfil de relação jurídico tributária." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/116280.

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A presente tese tem por objetivo o reconhecimento e a aplicação dos deveres de colaboração, cooperação e proteção no âmbito do Direito Tributário. Parte-se da premissa de que a relação tributária experimentada na prática não está alinhada com os preceitos constitucionais que deveriam regê-la, decorrendo desta observação a necessidade de apurar as razões do descompasso e propor a superação do modelo que inspira o anacronismo detectado. A relação jurídico-tributária é uma projeção na seara tributária do instituto jurídico “relação jurídica” e como tal não pode ficar alheia às descobertas realiza

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10

Silva, Mauro José. "Da competição à cooperação tributária internacional: aspectos jurídicos da promoção do desenvolvimento nacional num cenário internacionalizado." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11112011-092811/.

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A busca pelo desenvolvimento nacional, como um processo de expansão das liberdades substantivas das pessoas, é um ideal que permeia o texto constitucional brasileiro e obriga o Estado a atuar para sua concretização. No entanto a atuação estatal deve considerar as repercussões internacionais que podem anular os esforços de promoção do desenvolvimento. O oferecimento de incentivos fiscais para atrair ou manter IED possui uma relação direta com o objetivo de promover o desenvolvimento nacional. Tais incentivos, no atual mundo globalizado, podem ensejar o surgimento de uma situação de competição t

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11

Leopoldo, Ana Caroline Kruger de Lima. "Normatividade da boa-fé objetiva no direito tributário : princípio e postulado." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/164156.

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Este trabalho teve como finalidade analisar a operabilidade da boa-fé objetiva no Direito Tributário, área na qual o instituto desempenha importantes funções como princípio e postulado. A primeira parte do estudo se propôs a trazer a noção geral da boa-fé objetiva no âmbito do Direito Tributário. Iniciou-se o trabalho com a apresentação histórica da boa-fé, seguindo-se a apresentação do seu núcleo semântico conforme a aplicação jurisprudencial da norma, enfatizando-se por fim sua relação com a Ética. Então, em um segundo momento, foram entabulados critérios objetivos de distinção entre a boa-f

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12

Molé, Antoine. "Les paradis fiscaux dans la concurrence fiscale internationale." Thesis, Paris 9, 2015. http://www.theses.fr/2015PA090007/document.

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Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industri

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13

Palma, Andre Luiz Bortolato da. "Ambientes e incentivos fiscais para inovação: uma proposta para criação do Núcleo do Parque Tecnológico da Universidade de São Paulo." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12142/tde-15032018-152056/.

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A inovação tecnológica tem sido considerada um fator essencial e decisivo para a boa performance de uma economia e, portanto, foco de profundos debates e estudos ao longo das últimas décadas. No contexto brasileiro, a matéria é relativamente recente quando comparadas com países estrangeiros. Por outro lado, a dinâmica presenciada traz a oportunidade de participar ativamente deste processo de consolidação dos mecanismos de inovação, especialmente aqueles que tratam da interação entre Universidade e Empresa. Neste sentido, desponta-se o questionamento sobre qual o papel dos ambientes especializa

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14

Hattingh, Petrus Johannes. "The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/4630.

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15

Valdez, Ladrón de Guevara Patricia. "The Tax Information Exchange Agreements and their Implementation in Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118923.

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In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru.<br>En el presente artículo, la autora comienza dándonos un panorama general sobre los

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16

Petersen, Hans-Georg. "Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit." Universität Potsdam, 2010. http://opus.kobv.de/ubp/volltexte/2010/4846/.

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Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-confli

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17

Švecová, Klára. "Daňový odpočet na podporu výzkumu a vývoje." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264198.

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Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium en

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18

Berthet, Karim. "Les difficultés de mise en oeuvre des dispositifs nationaux et internationaux de lutte contre les juridictions fiscales non coopératives." Thesis, Nice, 2014. http://www.theses.fr/2014NICE0012.

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Il n'existe pas à l'heure actuelle de définition « officielle » des juridictions fiscales non coopératives, l'appréhension de ces dernières étant particulièrement difficile à cerner. D'où la grande difficulté de les recenser avec exactitude et du même coup de leur donner une désignation géographique précise... Or, cette notion est d'autant plus importante qu'elle est le critère de détermination de territoires à régime fiscal dit « privilégié. » L'étude de la notion des juridictions fiscales non coopératives apparaît dès lors comme fondamentale pour aborder l'approche des législations fiscales

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19

Burešová, Lucie. "Mezinárodní spolupráce v boji proti daňovým únikům v oblasti přímých daní na úrovni OECD a EU." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206075.

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The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic

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20

Talbioui, Adile. "Enjeux et conséquences de l'application de la directive européenne sur la fiscalité de l'épargne au Luxembourg." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1109/document.

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A la suite de la signature de l'Acte Unique Européen en 1986 fixant les bases de l'achèvement du marché intérieur, l'Union européenne s'était mise à la recherche d'une formule qui aurait permis une taxation effective des revenus de l'épargne dans Il a fallu attendre de nombreuses années pour qu'une mesure concrète puisse voir le jour. Le 3 juin 2003, le Conseil ECOFIN adopta une directive européenne sur la fiscalité de l'épargne d'application depuis le 1er juillet 2005. Luxembourg a obtenu de déroger à la règle générale de l'échange d'informations et a bénéficié d'un régime transitoire qui con

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21

Do, Cabo Notaroberto Barbosa Hermano Antonio. "Les échanges internationaux de renseignements fiscaux : recherches sur un paradigme fiscal limité." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020086.

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La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un ré

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Cai, Qianyi. "Contribution à la construction du droit fiscal chinois continental." Thesis, Sorbonne Paris Cité, 2018. http://www.theses.fr/2018USPCB153.

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Le droit fiscal chinois continental résulte d'un processus complexe. D'une part, il est relatif à son histoire et sa géographie, d'autre part, il est fortement rattaché à son régime économique. Dans le contexte mondial, le développement de la mondialisation influe aussi sur des décisions en matière fiscales de l'autorité législative de l'État. Cette thèse tente d'analyser le droit fiscal de la Chine continentale depuis la fondation du pays le 1er octobre 1949, à travers sa construction, ses lois et réglementations et ses pratiques. L'enjeu principal de cette démarche est de mettre en œuvre une

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23

Barros, Ana Rute Costa de. "O imposto sobre as transações financeiras : uma iniciativa europeia não consensual." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11648.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente trabalho tem como objetivo analisar a temática da tributação das transações financeiras, na sequência da proposta de Diretiva de introdução do imposto sobre as transações financeiras, o Financial Transaction Tax (FTT). Para o efeito, foi desenvolvido o trabalho numa vertente descritiva recorrendo à análise documental, sendo antes realizada uma revisão da literatura para a compreensão e contextualização do tema, passando depois à análise do tema em concreto. Assim sendo, numa primeira fase são descritos de forma brev

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Ван, Ч., та C. Wang. "Совершенствование методов учета затрат на оплату труда с учетом опыта организаций КНР : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91882.

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Вопросы оптимизации затрат, формирующих себестоимость, имеют приоритетное значение для организаций различных видов экономической деятельности. Наиболее сложными из них по составу и методам оценки являются затраты, связанные с трудовыми ресурсами, к которым помимо заработной платы относятся отчисления на социальное страхование и обеспечение, расходы на охрану труда, повышение квалификации и переобучение работников, и другие социальные пакеты. Для повышения эффективности управления затратами на персонал, включаемыми в себестоимость, важно использовать также и международный опыт. В последние годы

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Duran-Vigneron, Pascale. "Fiscal disparities and territorial redistribution." Thesis, Paris 10, 2011. http://www.theses.fr/2011PA100069.

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La question des disparités territoriales, pourtant ancienne, se pose aujourd'hui de manière accrue et renouvelée avec l'ouverture européenne et la globalisation qui induisent une concurrence des territoires toujours plus forte. Or, si celle-ci n'est pas maîtrisée, les conséquences peuvent se révéler importantes en termes de cohésion spatiale. Ainsi, une réflexion approfondie sur les outils de traitement de la question sensible des disparités territoriales s'avère tout à la fois pertinente et nécessaire. Nous retenons ici deux types d'intervention publique qui peuvent apparaître aujourd'hui com

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Lo, Chung-man Terence, and 盧仲文. "Revitalization of Tai O: dried food cooperative." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31985932.

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Lo, Chung-man Terence. "Revitalization of Tai O : dried food cooperative /." Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25945622.

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Ludwig, Valdemar. "Taxa de utilização de sementes de soja pelos associados em cooperativa." Universidade Federal de Pelotas, 2014. http://repositorio.ufpel.edu.br:8080/handle/prefix/3203.

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Enachescu, Janina, Maximilian Zieser, Eva Hofmann, and Erich Kirchler. "Horizontal Monitoring in Austria: subjective representations by tax officials and company employees." SpringerOpen, 2019. http://dx.doi.org/10.1007/s40685-018-0067-1.

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The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities. In the present paper, we assess how HM is perceived by different stakeholder groups when it was introduced as a pilot project embedded in the "Fair Play Initiative" launched by the Austrian Ministry of Finance. We collected quantitative and qualitative data from tax auditors and staff of tax offices responsible for large-scale enterprises who were either directly involved or not involved in the HM pilot

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Ravel, d'Esclapon Anne de. "La lutte contre les paradis fiscaux à l'aune des exemples français et américain." Thesis, Strasbourg, 2016. http://www.theses.fr/2016STRAA013.

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Les scandales financiers survenus ces dernières années et l'hémorragie des recettes fiscales ont remis sur le devant de la scène la lutte contre les paradis fiscaux. Au niveau national, la France et les États-Unis ont mis en place tout un arsenal de dispositifs afin de mettre un terme à l'utilisation des paradis fiscaux. Ils ont renforcé leur législation, qui met l'accent sur la coopération en matière fiscale. L'efficacité de la lutte contre les paradis fiscaux nécessite également une intervention au niveau international. L'Organisation de Coopération et de Développement économiques en est le

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Bastiani, Ivoneti C. Rigão. "Risco e taxa de retorno: agroindústria cooperativa versus pequena propriedade rural." reponame:Repositório Institucional do FGV, 1992. http://hdl.handle.net/10438/4478.

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Made available in DSpace on 2010-04-20T20:08:13Z (GMT). No. of bitstreams: 0 Previous issue date: 1992-08-27T00:00:00Z<br>This thesis analysed the relationship between risk and rate of return from agroindustry cooperative and small home farm (whose farmers are affiliated to the former). The model applied is based on Markowitz. The analysis embodies: a) risk and return got by the two groups of economical entities, as well as by the main farming; b) economical benefits for the agroindustry cooperative to small home farm by reason of the horizontal/vertical diversification strategics adopted b

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Loza, Mendoza Leyla Gladys, and Perleche Elizabeth Andrea Villegas. "La cultura tributaria y su influencia en la determinación de las obligaciones tributarias de los comerciantes del Nuevo RUS y RER en el Mercado Cooperativa Santa Rosa de Chorrillos en Lima en el 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652522.

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El presente trabajo de investigación tiene como finalidad el evaluar la influencia de la cultura tributaria en la determinación de las obligaciones tributarias de los comerciantes del Nuevo RUS y el RER en el Mercado Cooperativa Santa Rosa en Chorrillos en el 2018. Actualmente, la Administración Tributaria entiende que la lucha contra la evasión tributaria es vital, y consideramos que la cultura tributaria es una variable esencial que permite a los contribuyentes ser conscientes de que las obligaciones tributarias son un deber sustantivo que todo ciudadano debe cumplir. Por lo tanto,

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Soufen, Raquel Arruda. "Planejamento tributário, erosão da base tributável e o Plano de Ação do BEPS: uma análise acerca dos impactos do Plano de Ação da OCDE ma legislação brasileira." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19261.

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Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2016-10-28T10:59:11Z No. of bitstreams: 2 Raquel Arruda Soufen - Prefaciais.pdf: 13655 bytes, checksum: c93308d746e3b4103b134d2f1ecced32 (MD5) Raquel Arruda Soufen - Texto.pdf: 299295 bytes, checksum: b2046ce22cb6854309399044d95e37bf (MD5)<br>Made available in DSpace on 2016-10-28T10:59:11Z (GMT). No. of bitstreams: 2 Raquel Arruda Soufen - Prefaciais.pdf: 13655 bytes, checksum: c93308d746e3b4103b134d2f1ecced32 (MD5) Raquel Arruda Soufen - Texto.pdf: 299295 bytes, checksum: b2046ce22cb6854309399044d95e37bf (MD5) Pre

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Castro, Guilherme Frederico de Figueiredo. "Tributação das sociedades cooperativas." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6720.

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Made available in DSpace on 2016-04-26T20:23:32Z (GMT). No. of bitstreams: 1 Guilherme Frederico de Figueiredo Castro.pdf: 2130003 bytes, checksum: 8a5e4b6cc985c50aed5585baff0f800b (MD5) Previous issue date: 2015-03-02<br>The purpose of this study is to know a little about the proper tax treatment of cooperative societies, pursuant to article 146, III, c, of the 1988 Federal Constitution. But this only becomes possible to understand before the organizational structure of positive law, its language, the importance of Semiotics studies, the construction of meaning to the prescriptive statement

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Novitzky, Michael. "TAR: Trajectory adaptation for recognition of robot tasks to improve teamwork." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/54367.

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One key to more effective cooperative interaction in a multi-robot team is the ability to understand the behavior and intent of other robots. Observed teammate action sequences can be learned to perform trajectory recognition which can be used to determine their current task. Previously, we have applied behavior histograms, hidden Markov models (HMMs), and conditional random fields (CRFs) to perform trajectory recognition as an approach to task monitoring in the absence of commu- nication. To demonstrate trajectory recognition of various autonomous vehicles, we used trajectory-based techniques

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Cassiolato, Gabriela Fonseca Prada. "O federalismo brasileiro e a inadequação dos incentivos fiscais estaduais unilaterais como instrumento de concretização dos objetivos constitucionais." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/1177.

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Made available in DSpace on 2016-03-15T19:34:28Z (GMT). No. of bitstreams: 1 Gabriela Fonseca Prada Cassiolato.pdf: 1337668 bytes, checksum: c2cadc3574b2ab1fa37da3bdc52be96c (MD5) Previous issue date: 2015-12-08<br>This Master s thesis has the scope to deepen the knowledge on state tax incentives regarding ICMS and its misuse as an instrument to accomplish the constitutional objectives considering the Brazilian federalism characteristics. It aims to identify the peculiarities that forged a distorted model in the federative balance that allowed (and even reinforced) the birth and encouragemen

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Milacek, Emil C. Jr. "An Assessment of the Effect of the Investment Tax Credit on Capital Investment in Farm Supply Cooperatives in Michigan, Minnesota, North Dakota and Wisconsin." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331735/.

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The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives. The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the investment tax credit became fully available to cooperatives. Previous abatement rules were abolished,

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Ballesteros, Nicholas A. "Forging Their Legacy: Cooperation and Accommodation in the Lower Rio Grande Valley, 1848-1870." Thesis, University of North Texas, 2018. https://digital.library.unt.edu/ark:/67531/metadc1404527/.

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Forging Their Legacy: Cooperation and Accommodation in the Lower Rio Grande Valley is an examination of the relationships created during the mid-nineteenth century between Anglo and Tejano elites in the five counties that make up the Lower Rio Grande Valley. Conducted through a quantitative lens, the five-chapter study seeks to demonstrate that, although the period between 1848 and 1870 was fraught with conflict and violence, the Anglo and Tejano elite of the Lower Rio Grande Valley came together in cooperation in order not only to survive these troubling times but to prosper. The thesis beg

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López, Nieto Sebastián. "The Non-Discrimination Clause in Double Taxation Agreements." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118516.

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This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts.<br>En el artículo se analiza el concepto y alcance del principio de “no discriminación” contenido en los Convenios par

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Pipiraite, Grazina. ""...och alla bitar ska falla på plats!" : En kvalitativ studie av pedagogers och föräldrars uppfattningar om hur makt tar plats i föräldrasamverkan." Thesis, Södertörns högskola, Lärarutbildningen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-45531.

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This study aims to inductively investigate how educators and parents experience power relations in collaboration between preschool and home. To approach their experiences and perceptions about the possibilities to affect preschool´s activities and each other´s behavior in the collaboration six qualitative semi-structured interviews were performed – three with preschool educators and three with parents. All the interviews were recorded, transcribed, analysed and summarised according to an inductive approach of thematic analysis. The theoretical basis of this research consists of Michel Foucault

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Buppawan, Papot. "Les aspects internationaux de la TVA en Thaïlande." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0476.

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Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de

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Tahan, Pedro Ivo Marini. "O tao da colaboração : um estudo de caso sobre a aprendizagem colaborativa na formação em medicina chinesa." reponame:Repositório Institucional da UnB, 2015. http://repositorio.unb.br/handle/10482/18105.

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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Educação, Programa de Pós-Graduação em Educação, 2015.<br>Submitted by Ana Cristina Barbosa da Silva (annabds@hotmail.com) on 2015-05-07T16:54:01Z No. of bitstreams: 1 2015_PedroIvoMariniTahan.pdf: 6902563 bytes, checksum: d0c7d474378d5b9ec2a8424930327470 (MD5)<br>Approved for entry into archive by Guimaraes Jacqueline(jacqueline.guimaraes@bce.unb.br) on 2015-05-08T11:35:24Z (GMT) No. of bitstreams: 1 2015_PedroIvoMariniTahan.pdf: 6902563 bytes, checksum: d0c7d474378d5b9ec2a8424930327470 (MD5)<br>Made available in DSpace on 2015-

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Labes, Stine [Verfasser], Rüdiger [Akademischer Betreuer] Zarnekow, Rüdiger [Gutachter] Zarnekow, and Stefan [Gutachter] Tai. "Towards successful business models of cloud service providers through cooperation-based solutions / Stine Labes ; Gutachter: Rüdiger Zarnekow, Stefan Tai ; Betreuer: Rüdiger Zarnekow." Berlin : Technische Universität Berlin, 2017. http://d-nb.info/1156270219/34.

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Smith, Melissa L. "Creating classroom community with diverse learners : ELL+SPED+TAG+ADD+"Average"=A class /." Click here to view full-text, 2006. http://sitcollection.cdmhost.com/u?/p4010coll3,304.

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Cornelius, William M. Smith Al. "A qualitative study of the development of a health sciences center at a two-year community college." Waco, Tex. : Baylor University, 2008. http://hdl.handle.net/2104/5154.

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Lulaj, Abetare, and Jennifer Reinhold. "Relationen mellan ledare och medarbetare i en decentraliserad organisation. : Hur tar den sig uttryck i en LSS-enhet." Thesis, Högskolan Väst, Avd för hälsa, kultur och pedagogik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-6348.

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We have completed our investigation on a LSS organization located in Västra Götalandsregionen. This organization has four leaders who has responsibility for multiple devices but do not have any physical contact daily. We have seen that organizations constantly living in some kind of change, which means that organizations are becoming more decentralized. This decentralization affects leaders' way of working in the organization, because the employees are geographically dispersed in the municipality. Our survey shows that the physical meetings between managers and employees are an important facto

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Majed, Leila. "L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar)." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020108.

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Les six pays qui forment le Conseil de Coopération du Golfe (CCG) disposent encore collectivement de vastes réserves de pétrole et de gaz. Mais pour combien de temps ? Arabie Saoudite, Bahreïn, Émirats Arabes Unis, Koweït, Oman et Qatar n’ont pendant longtemps imposé que les sociétés pétrolières étrangères. Conscients de la limite de la manne pétrolière, ils cherchent depuis plusieurs années à diversifier leur assise économique en attirant toujours plus d'investissements directs étrangers, autres que pétroliers. Un droit fiscal commun, applicable aux activités commerciales et industrielles des

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Meyer, Pieter Nicolaas. "Finansiële aanspreeklikheid :|brehabilitering van myne en sluitingsertifikate / P.N. Meyer." Thesis, North-West University, 2013. http://hdl.handle.net/10394/9679.

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Section 41 of the MPRDA requires of mines to provide financial guarantees for the rehabilitation of mines. The contribution is revised annually. A mine must indicate that the guarantees are in place during the application for a mining permit or licences. A closure certificate will only be issued to a mine once all the requirements regarding rehabilitation are met. The polluter pays principle and the prevention principle lay the foundation for the financial provision regarding rehabilitation. The mine will be liable in the event that they do not prevent environmental degradation, pollution or

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Olsson, Andreas. "Uttagsbeskattning av en kooperativ förenings försäljning av el till självkostnadspris." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12323.

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<p>The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of assoc

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Matthias, Nakia M. "Structuring Legitimacy via Strategies of Leadership, Cooperation and Identity: The Comité de Motard Kisima's Engagement of Media and Communication for the Enactment of Motorcycle Taxi Work in Lubumbashi." Ohio University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1438350393.

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