International Journal of Science, Technology and Society

Volume 8, Issue 6, November 2020

  • Analysis of Interest Deduction Rules Under Ethiopian Corporate Tax System

    Desalegn Deresso Disassa

    Issue: Volume 8, Issue 6, November 2020
    Pages: 122-137
    Received: 31 August 2020
    Accepted: 19 September 2020
    Published: 23 November 2020
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    Abstract: The use of third party and related party interest is one of the profit-shifting techniques available in international tax planning. The fluidity and fungibility of money make it a relatively simple exercise to adjust the mix of debt and equity in a controlled company. When the level of debt capital is much greater than the equity capital of the com... Show More
  • Reproductive Health Status of Indian Women: A Critical Appraisal

    Manimekalai Kalidhasan, Ranjithkumar Arumugam

    Issue: Volume 8, Issue 6, November 2020
    Pages: 138-143
    Received: 10 October 2020
    Accepted: 28 October 2020
    Published: 27 November 2020
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    Abstract: Reproductive health is fundamental to social and economic development of a family, community as well as nation, and a key component of an equitable society. Reproductive health is important for gender equality and women empowerment. Women’s reproductive health status is poor, and their sexual and reproductive rights are not fully raised in many cou... Show More