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Youngmin Kim, Donghwan Kim, Sunho Park, Yonghwa Kim, Jisoo Hong, Sunghee Hong, Jinsoo Jeong, Byounghyo Lee and Hyeonchan Oh
Digital music is one of the most important commodities on the market due to music royalty distribution in Korea. As the music market has been transformed into a digital music market by means such as downloading and streaming, the distribution of music ro...
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S. Clark, J.L. van Niekerk, J. Petrie, S. Fakir
Is Karoo shale gas an economically viable option for providing the gas needed for the South African power grid? Dispatchable power generation is essential for the implementation of a renewable based electric grid system. Natural gas-fuelled generation is...
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James G. S. Yang and Victor N. A. Metallo
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ...
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Hirdan Katarina de Medeiros Costa,André Felipe Simões,Edmilson Moutinho dos Santos,Isabela Morbach Machado e Silva
Pág. 959 - 982
O objetivo do artigo é descrever e analisar o volume de recursos financeiros, proveniente do pagamento de royalties e/ou participação especial, gerados pelaprodução de petróleo e recebidos pelo Comando da Marinha, Ministério de Ciência, Tecnologia e Inov...
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Pierre-Olivier Pineau, Lucile Tranchecoste, Yenny Vega-Cárdenas
Pág. 1 - 16
Hydropower is the leading renewable source of electricity generation and a low emission energy source. In order to be developed sustainably, it is important that its costs and benefits are adequately set and distributed. Different mechanisms, such as roy...
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Shené Steenkamp,Rudie Nel
AbstractThe classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud compu...
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Lauro Carnicelli, Fernando Antonio Slaibe Postali
Pág. 469 - 495
A legislação brasileira tem se preocupado em alocar as receitas do petróleo no desenvolvimento social, mas estudos pontuais têm mostrado que as localidades beneficiadas costumam elevar os seus gastos em pessoal. Este artigo busca contribuir para o entend...
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Jorge Celso Fleming de Almeida Filho
Os royalties têm natureza jurídica de receita originária. É uma compensação financeira pela produção e exploração do petróleo, por se tratar de recursos finitos com potencial para causar danos ambientais. O art. 20 § 1º da CRFB reconhece aos estados e mu...
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Nury Yesenia Benítez Ibagué
Pág. 151 - 178
Royalties are one of the most important resources Colombian government has to propel territorial development and competitiveness. They were being paid inequitably, inefficiently and in a corrupt manner. That was why the National Government filed a consti...
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Rosa María Armenta Vergara,Carlos Alberto Barreto Nieto,William Orlando Prieto Bustos
Pág. 13 - 32
This paper evaluates and analyzes the relationship between royalty direct and the minimum coverage hit by oil-producing municipalities for the period 2007-2008, using the methodology of data envelopment analysis. This methodology has been implemented in ...
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