Crossing the valley of death for SMEs: Management practices from China

Y An, Y Zhang - Sage Open, 2021 - journals.sagepub.com
The purpose of this article is to explain and solve the early stage of High-tech small and
medium-sized enterprises (SMEs) development issue in Tianjin, specifically the so-called …

Comparison of European, Canadian and US formula apportionment on real data

K Krchniva - Procedia Economics and Finance, 2014 - Elsevier
The harmonization of the tax regime of EU Member States represents one possible way to
intensify their economic integration. Tax harmonization by a Common Consolidated …

[PDF][PDF] Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector.

D Nerudova, K Krchniva - Agricultural Economics/Zemědělská …, 2016 - agriculturejournals.cz
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 effects of the fiscal policy on the SME sector in Romania during the economic crisis

M Beca, I Nişulescu-Ashrafzadeh - Procedia Economics and Finance, 2014 - Elsevier
This article's purpose is to analyze Romania's tax policy during the global economic crisis
and its impact on the SMEs' sector. We have studied the global and SMEs' specific tax …

[PDF][PDF] Harmonization of Direct Taxes in the European Union–A Realistic Objective

I Georgescu, L Toma, D Grădinaru - 8th International Conference …, 2013 - researchgate.net
Following the stages of tax harmonization in the European Union, based on the critical
analysis of the national and community laws in terms of tax harmonization, on studies …