The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an … electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction … to the VAT rate, with a zero bracket amount, personal exemptions and limited individual deductions. The E Tax modifies …

Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu … Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open … Innovation bei Pharma-KMU zu entwickeln.Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im …

Ländern erreicht dabei KMU als Unternehmen mit Problemen bei der Innovationstätigkeit signifikant besser als andere Ebenen …

the present value of tax liabilities are calculated, by using an after-tax risk-free discount rate, and incorporating any … new or reduced tax liabilities generated into its expected risk and return estimates. The asset allocation problem is … marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …

I was previously Director of Mutual Agreement Procedures, National Tax Agency ('NTA'), in Japan. This paper was written … be viewed as a successful model whereby tax authorities have reached agreement in a considerable number of cases of …