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Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
The IFRS as Tax Base: Potential Impact on a Small Open Economy
IFRS Small open economy Taxation
2016/1/27
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
Surprising Comparative Properties of Monetary Models: Results from a New Model Data Base
Monetary Models consumption investment
2015/8/3
In this paper we investigate the comparative properties of empirically-estimated monetary
models of the U.S. economy. We make use of a new database of models designed for such
investigations. We foc...
Dynamics of Platform Competition:Exploring the Role of Installed Base,Platform Quality and Consumer Expectations
Price Network Effects Market Platforms Monopoly Quality Competitive Advantage Technology Platform
2015/4/20
This paper seeks to answer three questions. First, which drives the success of a platform, installed base, platform quality or consumer expectations? Second, when does a monopoly emerge in a platform-...
Banking Law Reform and Users-Consumers in Developing Economies: Creating an Accessible and Equitable Consumer Base from the "Excluded"
banking sector legal reform efforts developing countries consumer protection issues
2011/9/30
The article evaluates banking sector legal reform efforts in developing countries since 1990. It also discusses consumer protection issues in banking sectors of developing countries. Recent selective ...
On the Necessity of Using Average Cost as a Base for Transfer Price
Multibusiness enterprise OECD taxation guidelines Transfer pricing Vertical integration
2010/10/20
Both older and recent literature on transfer pricing is not unified about the opinion whether optimal transfer price should be equal to marginal cost of supplying company and set by centralized decisi...