Results 41 to 50 of about 1,482 (173)

El impacto de los tratados de doble imposición tributaria sobre la inversión extranjera en Colombia

open access: yesSaber, Ciencia y Libertad, 2022
Este trabajo tiene como objetivo el análisis empírico de las consecuencias de la inversión extranjera directa e indirecta de los convenios existentes en Colombia para evitar la doble tributación internacional.
Orlando Carmelo Castellanos Polo   +1 more
doaj  

ANEXO III. CONVENIOS SUSCRITOS ENTRE ESTADOS PARTE DEL CONVENIO

open access: yesE-REVISTA INTERNACIONAL DE LA PROTECCION SOCIAL, 2017
Annex III is totally empty, giving as a first impression that among the Iberoamerican States the international law of Social Security has sought only to agree on pecuniary benefits. However, a retrospective look accompanied by careful reflection may lead us to conjecture the inaccuracy of that panorama, and then to contemplate that this lack would have
openaire   +3 more sources

Ant–plant relationships in an Amazonian rainforest understory: A network approach

open access: yesInsect Conservation and Diversity, Volume 18, Issue 4, Page 681-687, July 2025.
Tropical rainforest ants are abundant at the ground and canopy levels, but the understory is frequently neglected. Thus, we looked for ants nesting in this stratum in an Amazonian rainforest. Ants nest in the debris accumulated between the fronds of the palm tree Astrocaryum sciophilum or are associated with myrmecophytes (plants that shelter ant ...
Alain Dejean   +6 more
wiley   +1 more source

A prestação de contas das entidades privadas sem fins lucrativos em parcerias com a União (2008 a 2014)

open access: yesCadernos Gestão Pública e Cidadania, 2018
A Lei 13.019/2014 reformou o marco regulatório dos convênios e parcerias firmados entre a União e as Entidades Privadas sem Fins Lucrativos (EPSFLs). Este artigo apresenta os conceitos teóricos das EPSFLs e analisa as estatísticas de prestação de contas
Sergio Goldbaum, Euclides Pedrozo Jr
doaj   +1 more source

Lessons from a Rubik's Cube to solve the biodiversity crisis

open access: yesConservation Biology, Volume 39, Issue 3, June 2025.
Abstract Global biodiversity is facing unprecedented pressures, calling into question the effectiveness of existing governance systems aimed at halting extinctions. Renewed hope arose with the recent Conference of the Parties (COP) to the Convention on Biological Diversity (COP15 December 2022) and the Convention on International Trade in Endangered ...
Ana M. M. Sequeira, Erika J. E. Techera
wiley   +1 more source

Three‐dimensional conservation planning of fish biodiversity metrics to achieve the deep‐sea 30×30 conservation target

open access: yesConservation Biology, Volume 39, Issue 2, April 2025.
Abstract Accelerating rate of human impact and environmental change severely affects marine biodiversity and increases the urgency to implement the Convention on Biological Diversity (CBD) 30×30 plan for conserving 30% of sea areas by 2030. However, area‐based conservation targets are complex to identify in a 3‐dimensional (3D) ocean where deep‐sea ...
Laetitia Mathon   +19 more
wiley   +1 more source

Legal and economic perspectives on fair and equitable benefit sharing in the Nagoya Protocol

open access: yesConservation Biology, Volume 39, Issue 2, April 2025.
Abstract Adopted in 2010 as a supplementary agreement to the 1992 Convention on Biological Diversity, the Nagoya Protocol (NP) mandates the fair and equitable sharing of benefits arising from the use of genetic resources provided by Indigenous peoples. Member states must newly enact or amend domestic laws to align with the NP.
Tae Jung Park, Sung‐Pil Park
wiley   +1 more source

Just transition in framework climate laws: Between meaningful governance and performative law

open access: yesReview of European, Comparative &International Environmental Law, Volume 34, Issue 1, Page 155-169, April 2025.
Abstract A growing number of governments are taking legislative measures to advance a ‘just transition’. This emerging legislative practice has, however, gathered limited scholarly attention. To understand the meaning and impact of this novel trend, this article undertakes a comparative case study on the operationalisation of just transition within ...
Vilja Johansson
wiley   +1 more source

LOS CONVENIOS DE DOBLE IMPOSICIÓN SOBRE LA RENTA Y EL PATRIMONIO: INTERPRETACIÓN Y CALIFICACIÓN

open access: yesCrónica Tributaria, 2005
LA APLICACIÓN DE LOS CONVENIOS DE DOBLE IMPOSICIÓN: LOS PROBLEMAS DE INTERPRETACIÓN Y CALIFICACIÓN: La interpretación de los Convenios de doble imposición. La calificación en los Convenios de doble imposición.
Susana Bokobo Moiche
doaj  

CONVÊNIOS COMO MECANISMO DE RELACIONAMENTO ENTRE UNIVERSIDADE E SOCIEDADE NO BRASIL: O CASO DA UNIVERSIDADE ESTADUAL DE CAMPINAS

open access: yesEducação & Sociedade, 2019
RESUMO: Desde os anos 1990 há aproximação entre universidades e sociedade. Nesse contexto, buscou-se entender como essa aproximação se manifesta em convênios. Realizou-se levantamento de dados primários dos convênios da Universidade Estadual de Campinas (
Cláudia Naomi Sakashita   +3 more
doaj   +1 more source

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