In this article we aim to approach the influence of the recent changes in the fiscal legislation regarding VAT on the accounting and taxing treatments of the construction contracts. In the case studies, we are considering the application of the "VAT upon collection" system, as well as the split...

A detailed analysis of six Clean Coal projects revealed that recoupment decisions made by the Department limited its ability to recover the taxpayers` investment. These decisions exempted foreign sales, excluded some domestic sales on certain projects, and lowered the repayment rate on some...

Significant features of average system cost (ASC) methodology adopted are: retention of the jurisdictional approach where retail rate orders of regulartory agencies provide primary data for computing the ASC for utilities participating in the residential exchange; inclusion of transmission costs;...

In this paper, we make an attempt to rationalize the strategic behavior of major peanut exporting and importing countries in the framework of imperfectly competitive markets with the focus on the global and inter-American peanut trade. This study is motivated by the fact that liberalizing...