The simplified transfer pricing method for certain transactions is Amount B, part of Pillar One of the global tax deal negotiated by the Organization for Economic Cooperation and Development. The IRS ...

The Bureau of Internal Revenue (BIR) said it simplified the tax exemption application process for education and upskilling projects. BIR Revenue Regulations No. 13-2025 aim to “simplify and ...

Whether it's council tax, water, gas, electricity, TV licences, mobile phone contracts or TV/internet packages, it's all going up. And the annual increases applied to wages - as well as benefit ...

Department of Bridge Engineering, Southwest Jiaotong University, Chengdu 610031, P. R. China Wind Engineering Key Laboratory of Sichuan Province, Chengdu 610031, P. R. China Department of Bridge ...

Pro rata is also used to determine how much of a distribution from a qualified retirement account such as an IRA, SEP, or 401(k) is taxable when the account contains before and after-tax dollars.

Applying the 15% global minimum tax poses a huge administrative burden on both companies and the tax authorities that have to enforce the rules, an official from the Dutch finance ministry said Friday ...

In this paper, we present a simplified 3D finite-difference frequency domain method for symmetric geological models. In such models, the electromagnetic field generated by a magnetic dipole source ...