Gotowe bibliografie tematyczne / Tax law - Australia

Spis treści

Artykuły w czasopismach
Rozprawy doktorskie
Książki
Części książek
Streszczenia konferencji
Raporty organizacyjne

Gotowa bibliografia na temat „Tax law - Australia”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 1 lutego 2022

Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych

Wybierz rodzaj źródła:

Zobacz listy aktualnych artykułów, książek, rozpraw, streszczeń i innych źródeł naukowych na temat „Tax law - Australia”.

Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.

Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.

Artykuły w czasopismach na temat "Tax law - Australia"

Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (December 1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.

Pełny tekst źródła

Streszczenie:

Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generall

Style APA, Harvard, Vancouver, ISO itp.

Fry, Martin. "Australian taxation of offshore hubs: an examination of the law on the ability of Australia to tax economic activity in offshore hubs and the position of the Australian Taxation Office." APPEA Journal 57, no. 1 (2017): 49. http://dx.doi.org/10.1071/aj16014.

Pełny tekst źródła

Streszczenie:

The obvious commercial benefits of centralising operational functions mean that commercial ‘hubs’ within multinational enterprises will continue to proliferate. More and more so, this will create challenges for the revenue authorities of the high tax jurisdictions such as Australia and the United States, and also the ‘hub-destination’ jurisdictions such as Singapore. For the Australian revenue authority, the challenges are heightened by the fact that the Australian public debate on these issues occurs, it seems, within a framework of suspicion that multinational enterprises set about to avoid

Style APA, Harvard, Vancouver, ISO itp.

Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.

Pełny tekst źródła

Streszczenie:

This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two

Style APA, Harvard, Vancouver, ISO itp.

Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 93–114. http://dx.doi.org/10.1068/c060093.

Pełny tekst źródła

Streszczenie:

During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the em

Style APA, Harvard, Vancouver, ISO itp.

DE LA FERIA, RITA, and MICHAEL WALPOLE. "OPTIONS FOR TAXING FINANCIAL SUPPLIES IN VALUE ADDED TAX: EU VAT AND AUSTRALIAN GST MODELS COMPARED." International and Comparative Law Quarterly 58, no. 4 (October 2009): 897–932. http://dx.doi.org/10.1017/s0020589309001560.

Pełny tekst źródła

Streszczenie:

AbstractThe taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most jurisdictions, including the EU, simply exempt financial services from VAT. Treating financial services as exempt, however, gives rise to significant legal and economic distortions. Consequently, a few countries have in recent years attempted an alternative VAT approach to fin

Style APA, Harvard, Vancouver, ISO itp.

Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.

Pełny tekst źródła

Streszczenie:

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Austral

Style APA, Harvard, Vancouver, ISO itp.

Dixon, D., and C. Foster. "Social Security Constraints on Tax Reform." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 21–40. http://dx.doi.org/10.1068/c060021.

Pełny tekst źródła

Streszczenie:

The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985 tax debate, and the nature of constraints on the reform process are all examined. The argument is, by a system of refundable tax credits, joint reform is possible without going down the path of full integration.

Style APA, Harvard, Vancouver, ISO itp.

Dirkis, Michael. "Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?" Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.

Pełny tekst źródła

Streszczenie:

Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the

Style APA, Harvard, Vancouver, ISO itp.

Gilligan, George, and Grant Richardson. "Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study." Journal of Financial Crime 12, no. 4 (October 2005): 331–43. http://dx.doi.org/10.1108/13590790510624783.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

Pełny tekst źródła

Streszczenie:

Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidan

Style APA, Harvard, Vancouver, ISO itp.

Więcej źródeł

Rozprawy doktorskie na temat "Tax law - Australia"

McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.

Pełny tekst źródła

Streszczenie:

This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behav

Style APA, Harvard, Vancouver, ISO itp.

Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.

Pełny tekst źródła

Streszczenie:

Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Rules (GAARs). However the vast literature criticising statutory GAARs fails to consider the extent of taxpayer uncertainty, and the potential for taxpayer uncertainty, in jurisdictions without a statutory GAAR. This thesis examines that gap in the literature. The thesis uses inductive reasoning to suggest that there is greater taxpayer certainty where a statutory GAAR exists and is appropriately administered. Specifically, it uses a case study to demonstrate that there is greater uncertainty

Style APA, Harvard, Vancouver, ISO itp.

Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

Pełny tekst źródła

Streszczenie:

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t

Style APA, Harvard, Vancouver, ISO itp.

Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.

Pełny tekst źródła

Streszczenie:

This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypothese

Style APA, Harvard, Vancouver, ISO itp.

Pillay, Neermala Neelavathy. "Assessed losses: the trade and income from trade requirements as set out in section 20 of the Income Tax Act of 1962." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/1670.

Pełny tekst źródła

Streszczenie:

Section 20 of the Income Tax Act, No 58 of 1962 allows a taxpayer that incurs an assessed loss to carry forward the balance of assessed loss incurred, to be set off against taxable income earned in or added to losses incurred in future years. The issues regarding the carry forward of assessed losses in terms of section 20 is complex and in terms of the said section, a company is only entitled to set off its assessed loss from the previous year against its taxable income in the current year, if the taxpayer has carried on a trade during the current year and has derived income from that trade. U

Style APA, Harvard, Vancouver, ISO itp.

Pappas, Caroline History Australian Defence Force Academy UNSW. "Law and politics : Australia's war crimes trials in the Pacific, 1943-1961." Awarded by:University of New South Wales - Australian Defence Force Academy. School of History, 1998. http://handle.unsw.edu.au/1959.4/38701.

Pełny tekst źródła

Streszczenie:

This dissertation examines the trial of Japanese war crimes conducted by Australia between 1945 and 1951; although the study commences in 1943, when the Government first focussed on the issue, and ends in 1961, when the issue was closed. Beyond providing an overview of the trials the thesis addresses the major criticism of the trials by looking at whether the trails were fair and if they fulfilled Australian aims. This is addressed within the context of the two elements of international law, the political, and the legal, and examined in each of the three sections. The Policy section establish

Style APA, Harvard, Vancouver, ISO itp.

Bryant, Cathrine. "Debt defeasance : an income tax loophole or a pointless pursuit." Thesis, 2012. http://hdl.handle.net/10210/5797.

Pełny tekst źródła

Streszczenie:

LL.M. The concept of a debt defeasance transaction has recently come under scrutiny in the South African financial market. In the financial arena lower lending rates and efficient tax planning are of paramount consideration to corporate entities seeking to raise finance and to properly structure their affairs. Debt defeasance transactions recognise the time value of money. Companies with long-term borrowings obtain financial advantages if those borrowings can be retired early as the present value of the liability is less than the face value thereof. The objective of this paper is to present

Style APA, Harvard, Vancouver, ISO itp.

Ssennyonjo, Peter. "A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom." Diss., 2019. http://hdl.handle.net/10500/25981.

Pełny tekst źródła

Streszczenie:

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be imp

Style APA, Harvard, Vancouver, ISO itp.

Książki na temat "Tax law - Australia"

Tax avoidance in Australia. Annandale, N.S.W: Federation Press, 2010.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Understanding fringe benefits tax in Australia. North Ryde, N.S.W: CCH Australia, 1986.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

W, O'Grady G., ed. Manual of the law of income tax in Australia. 6th ed. Sydney: Law Book Co., 1985.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

O'Grady, G. W. Ryan's manual of the law of income tax in Australia. 7th ed. North Ryde, N.S.W: Law Book Co., 1989.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Income taxation in Australia: Principles of income, deductibility, and tax accounting. Sydney: Law Book Co., 1985.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Taxation of primary producers in Australia. 2nd ed. North Ryde, N.S.W: CCH Australia, 1985.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

James, Simon. Tax law improvement in Australia and the UK: The need for a new strategy for simplification. Exeter: School of Business and Economics, University of Exeter, 1998.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Taxation of income: An international comparison : a select study of U.S., U.K., Australia, Malaysia, Pakistan, India. New Delhi: Manohar Publishers & Distributors, 2004.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Fiona, Martin. Income tax, native title and mining payments. Sydney, N.S.W: CCH Australia Limited, 2014.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Office, Australian Taxation. Guide to new legislation, Superannuation Guarantee (Administration) Act 1992: (Act No. 111 of 1992). Canberra: Australian Govt. Pub. Service, 1993.

Znajdź pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Więcej źródeł

Części książek na temat "Tax law - Australia"

Barkoczy, Stephen, and Tamara Wilkinson. "Australia’s Formal Venture Capital Tax Incentive Programs." In SpringerBriefs in Law, 29–39. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-6632-1_3.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Kirby, Michael. "Sham and Tax Law in Australia." In Sham Transactions, 270–88. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199685349.003.0016.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Passant, John. "Tax, Inequality and Challenges for the Future." In New Directions for Law in Australia. ANU Press, 2017. http://dx.doi.org/10.22459/ndla.09.2017.03.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

"Tax law and policy for indigenous economic development in Australia." In Community Futures, Legal Architecture, 177–94. Routledge, 2012. http://dx.doi.org/10.4324/9780203123119-17.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Taylor, C. John. "Much Ado about Non-discrimination in Negotiating and Drafting of the 1982 Australia–US Taxation Treaty." In Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-010.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Goldsmith, Jack, and Tim Wu. "Consequences of Borders." In Who Controls the Internet? Oxford University Press, 2006. http://dx.doi.org/10.1093/oso/9780195152661.003.0015.

Pełny tekst źródła

Streszczenie:

Australia’s Joseph Gutnick is a billionaire, a diamond and gold miner, a political player, a philanthropist, and a rabbi. On October 20, 2000, Gutnick awoke in Victoria to find himself accused of tax evasion and money laundering by the American business magazine Barron’s. The article, “UnHoly Gains,” suggested that Gutnick had engaged in shady dealings with Nachum Goldberg, a Melbourne money launderer jailed in 2000 for washing AU$42 million in used notes through a bogus Israeli charity. Gutnick read the story, not in the print version of Barron’s but on the online version of its sister publication, “wsj.com,” a website on a server physically located in New Jersey. Gutnick was not the only Australian to read the story. Approximately seventeen hundred Australians subscribed to wsj.com, including many Australian business and finance leaders. An enraged Gutnick vehemently denied the illicit association with Goldberg. To protect his reputation, he sued Dow Jones & Company—the parent company of both Barron’s and the Wall Street Journal—in an Australian court, taking advantage of tough Australian libel laws unleavened by the U.S. First Amendment. The legal arguments in the Gutnick case mirrored those in the Yahoo litigation in France a few years earlier. Dow Jones argued that Australian courts were legally powerless (or “without jurisdiction”) to rule on the legality of information on a computer in the United States, even if it appeared in Australia. The Australian High Court, like the court in France, disagreed. For material published on the Internet, it stated, the place where the person downloads the material “will be the place where the tort of defamation is committed.” Within two years of this decision, Dow Jones agreed to pay Gutnick AU$180,000 in damages and AU$400,000 in legal fees to settle the case. It also issued this retraction: “Barron’s has no reason to believe Mr. Gutnick was ever a customer of Mr. Goldberg, and has no reason to believe that Mr. Gutnick was a money laundering customer of, or had any criminal or other improper relationship with, Mr. Goldberg.”

Style APA, Harvard, Vancouver, ISO itp.

"Advances in Fish Tagging and Marking Technology." In Advances in Fish Tagging and Marking Technology, edited by David W. Schmarr, Ian D. Whittington, Ian D. Whittington, Jennifer R. Ovenden, and Tim M. Ward. American Fisheries Society, 2012. http://dx.doi.org/10.47886/9781934874271.ch27.

Pełny tekst źródła

Streszczenie:

Abstract.—This study assesses the suitability of genetic approaches, parasitology and otolith microchemistry for determining the stock structure of spotted chub mackerel Scomber australasicus in Australasian waters and establishes protocols for using these techniques to determine variability within and among putative stocks. Seventy-five fish from three locations across the geographical distribution of S. australasicus in Australian waters (SE Queensland, South Australia and SE Western Australia) and one location in New Zealand were examined. Genetics and parasite assemblage were analyzed for all fish; otolith microchemistry of Australian fish was also examined. Techniques were successfully developed to extract and amplify a segment of the mtDNA control region, and results showed significant genetic heterogeneity among fish from Western Australia, Queensland, and New Zealand. Parasite analysis identified several taxa that are suitable for use as biological tags and enabled discrimination of fish collected from the four locations. Studies of otolith microchemistry using LA-ICP-MS had sufficient power to distinguish fish from the three Australian locations. This study suggests that there are multiple stocks of S. australasicus within Australian waters, proposes protocols for future studies of finer scale stock structure, and discusses the efficacy of each technique for stock discrimination.

Style APA, Harvard, Vancouver, ISO itp.

"Jacqueline Mowbray and Tim Sherman Australia’s International Tax Treaties: a Critical Appraisal." In International Trade & Business Law Annual Vol VII, 71–104. Routledge-Cavendish, 2002. http://dx.doi.org/10.4324/9781843144540-6.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Dowding, Keith. "Homelessness." In It's the Government, Stupid!, 69–90. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781529206388.003.0004.

Pełny tekst źródła

Streszczenie:

This chapter discusses the nature of homelessness from rough sleeping to lack of secure accommodation. It examines changing government policy over the past fifty years. Governments have got out of the business of building and renting low-cost houses, ended rent control, and pursued fiscal policies encouraging not only home ownership and second homes, but a new rentier class. Tax incentives encourage buying to let or even leaving property empty for investment purposes. This pushes up house prices, creating a generation who have little prospect of ever owning their own home. It has also created insecure and transient housing for the poor and a tranche of rough sleepers with no roof over their heads. The chapter investigates this process in the USA, UK and Australia, contrasting with a case study of how Finland has successfully dealt with its homelessness problem.

Style APA, Harvard, Vancouver, ISO itp.

Streszczenia konferencji na temat "Tax law - Australia"

Harris, E., C. Murray, B. Adler, A. Ho, K. Kong, A. Reid, P. Franklin, N. De Klerk, A. W. Musk, and F. J. Brims. "Malignant and Non-Malignant Findings from 5 Years of Low Dose CT Scans Screening for Lung Cancer in the Western Australian Asbestos Review Program." In American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a2757.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

Seidl, S. "SCREENING PROCEDURES TO PREVENT TRANSMISSION OF HEPATITIS B, NON-A,NON-B, AND AIDS BY BLOOD TRANSFUSION." In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1644753.

Pełny tekst źródła

Streszczenie:

Although the number of infectious agents capable of being transmitted through blood and blood products is vast, only a few cause problems in recipients of a magnitude which warrants the need for screening tests. The most important agents are Hepatitis B Virus (HBV), Hepatitis non-A,non-B (HNANB) - agents causing posttransfusion hepatitis (PTH) and the human immundeficiency viruses (HIV) responsible for transfusion associated AIDS (TAA).PTH: Prospective studies in open-heart-surgery patients demonstrated a high prevalence (8-17%) *in Spain, Italy, the United States and Israel whereas low percen

Style APA, Harvard, Vancouver, ISO itp.

Raporty organizacyjne na temat "Tax law - Australia"

Gómez Reino, Juan Luis, Sergio Hinojosa, Patricio Mansilla, Roberto Muñoz, and Gerardo Reyes-Tagle. Experiencia internacional en el reciclaje de activos de infraestructura pública: estudios de caso, impactos y lecciones aprendidas. Inter-American Development Bank, June 2021. http://dx.doi.org/10.18235/0003374.

Pełny tekst źródła

Streszczenie:

A nivel internacional, pocos países han iniciado formalmente programas de reciclaje de activos de infraestructura pública, es decir, la monetización de activos de infraestructura pública existentes a través del sector privado y la reinversión en nueva infraestructura de los recursos financieros así obtenidos. Un reciente artículo de Muñoz et al. (2021) muestra teóricamente, a través de un modelo de generaciones traslapadas, que el reciclaje de activos puede generar crecimiento económico y abrir espacio fiscal. Con el objetivo de complementar la modelización teórica del reciclaje de activos púb

Style APA, Harvard, Vancouver, ISO itp.

Pessino, Carola, and Teresa Ter-Minassian. Addressing the Fiscal Costs of Population Aging in Latin America and the Caribbean, with Lessons from Advanced Countries. Inter-American Development Bank, April 2021. http://dx.doi.org/10.18235/0003242.

Pełny tekst źródła

Streszczenie:

This paper presents projections for 18 Latin America and Caribbean countries of pensions and health expenditures over the next 50 years, compares them to advanced countries, and calculates estimates of the fiscal gap due to aging. The exercise is crucial since life expectancy is increasing and fertility rates are declining in virtually all advanced countries and many developing countries, but more so in Latin America and the Caribbean. While the populations of many of the regions countries are still relatively young, they are aging more rapidly than those in more developed countries. The fisca

Style APA, Harvard, Vancouver, ISO itp.

Oferujemy zniżki na wszystkie plany premium dla autorów, których prace zostały uwzględnione w tematycznych zestawieniach literatury. Skontaktuj się z nami, aby uzyskać unikalny kod promocyjny!