Results 241 to 250 of about 559 (263)
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Geopolitical risk, financial constraints, and tax avoidance

Journal of International Financial Markets, Institutions and Money, 2023
Jiaxin Yang
exaly  

TAX DISPUTE RESOLUTION MECHANISM IN THE EUROPEAN UNION OR MUTUAL AGREEMENT PROCEDURE TO AVOID DOUBLE TAXATION?

European Financial Resilience and Regulation
This paper aims to clarify how the provisions of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union should be understood and applied. This directive is supplemented by the provisions of its Implementing Regulation (EU) 2019/652 of the Commission, adopted on April 24, 2019, which establishes the standard ...
openaire   +1 more source

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

Countries sign double taxation avoidance agreements (DTAs) to promote bilateral economic activities, and facilitate cross-border investment and capital transfer. Given the importance that countries place on DTAs to promote economic relations, this research aims to determine the impact of DTAs on foreign direct investment (FDI) in Nepal from 1990 to ...
openaire   +1 more source

Information avoidance behavior on social network sites: Information irrelevance, overload, and the moderating role of time pressure

International Journal of Information Management, 2020
Yuanyuan Guo   +2 more
exaly  

Default, animacy, avoidance: Diachronic and synchronic agreement variations with mixed-gender antecedents

Current Issues in Linguistic Theory, 2009
Hans Henrich Hock, Hock Hans Henrich
exaly  

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