For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us...For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.展开更多
This article is a part of a descriptive survey which aims to characterize, classify, and compare the household production in the Municipality of Itapuranga, State of Goias, Brazil, considering the access to the Nation...This article is a part of a descriptive survey which aims to characterize, classify, and compare the household production in the Municipality of Itapuranga, State of Goias, Brazil, considering the access to the National Program for Strengthening Family Agriculture （PRONAF） and its respective differentiation between beneficiary and non-beneficiary groups by the program. It applied the technique of group comparison analysis and frequency inquiry, taking into consideration several variables. Information about the origin, distribution and total income, food safety, land property, production diversification, expenditures and participation in social organizations were collected. The sample consisted of 70 producers, the calculation sample was defined by determined value at the confidence level of 90% whereas the sampling error of 7%. The results allowed describing, classifying, characterizing, and comparing the socio-economic and productive profile of farmers from that area and their access to PRONAF.展开更多
First. we use graph theory to further clarify information of nodes and topics. Next, our paper analyzes the factor which affects the nodes probability of being conspirators. According to requirement 1, each node is gi...First. we use graph theory to further clarify information of nodes and topics. Next, our paper analyzes the factor which affects the nodes probability of being conspirators. According to requirement 1, each node is given an initial probability in being a conspirator on the basis of the acquired information.Then we conduct calculations with the iterative equation produced by factor analysis to get the priority list of the 83 given nodes. In addition, according to requirement 2, we make some changes of the nodes information before solving the iterativc modcl above. Compared with former result, some changes of priority and probability of being conspirator emerges.Finally, based upon requirement 3, we pick out some infomaation from some certain topic by semantic analysis and text analysis. A new group of indexes are solved out with TOPSIS to finish the information-gathering period. The terminal indicator, containing the information of nodes and topics, is a weighted average value of the indexes obtained above and the indexes obtained in requirement 1 with the method of the variation coefficient.展开更多
文摘For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.
文摘This article is a part of a descriptive survey which aims to characterize, classify, and compare the household production in the Municipality of Itapuranga, State of Goias, Brazil, considering the access to the National Program for Strengthening Family Agriculture （PRONAF） and its respective differentiation between beneficiary and non-beneficiary groups by the program. It applied the technique of group comparison analysis and frequency inquiry, taking into consideration several variables. Information about the origin, distribution and total income, food safety, land property, production diversification, expenditures and participation in social organizations were collected. The sample consisted of 70 producers, the calculation sample was defined by determined value at the confidence level of 90% whereas the sampling error of 7%. The results allowed describing, classifying, characterizing, and comparing the socio-economic and productive profile of farmers from that area and their access to PRONAF.
文摘First. we use graph theory to further clarify information of nodes and topics. Next, our paper analyzes the factor which affects the nodes probability of being conspirators. According to requirement 1, each node is given an initial probability in being a conspirator on the basis of the acquired information.Then we conduct calculations with the iterative equation produced by factor analysis to get the priority list of the 83 given nodes. In addition, according to requirement 2, we make some changes of the nodes information before solving the iterativc modcl above. Compared with former result, some changes of priority and probability of being conspirator emerges.Finally, based upon requirement 3, we pick out some infomaation from some certain topic by semantic analysis and text analysis. A new group of indexes are solved out with TOPSIS to finish the information-gathering period. The terminal indicator, containing the information of nodes and topics, is a weighted average value of the indexes obtained above and the indexes obtained in requirement 1 with the method of the variation coefficient.
