Results 91 to 100 of about 67,090 (265)

THE IMPACT OF DOUBLE TAX TREATIES ON INWARD FDI IN ASEAN COUNTRIES

open access: yesJournal of Business & Finance in Emerging Markets, 2018
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI.
openaire   +3 more sources

The nation‐state, non‐Western empires, and the politics of cultural difference

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley   +1 more source

The OECD Dispute Resolution System in Tax Controversies

open access: yesLaws
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj   +1 more source

Macau as Method: Recombinant Urbanism in Post‐Socialist China

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT In ‘Asia as Method’, Chen Kuan‐Hsing argues for the value of an indigenous inter‐Asian approach to analysing the effects of European imperialism on the countries and citizens of Asia. This article mobilises both Chen's inter‐Asian referencing strategy and the city‐state of Macau to explore Macau's role in China's engagements with global ...
Tim Simpson
wiley   +1 more source

International cooperation and conflict in a social‐ecological system: A study of mountain gorillas as a common pool resource

open access: yesConservation Science and Practice, EarlyView.
Mountain gorillas (Gorilla beringei beringei) are found only in transboundary habitat shared by the Democratic Republic of Congo, Rwanda, and Uganda, and are considered as a common pool resource (CPR). From 1990 to 2022, the social‐ecological system was affected by an increase in the number and value of mountain gorilla groups and the number of actors.
Urmila Basu Mallick   +6 more
wiley   +1 more source

Corporate Taxation and Multinational Activity [PDF]

open access: yes
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner   +3 more
core  

Tax co-ordination and the enlargement of the European Union [PDF]

open access: yes, 1998
In this paper the concept of tax co-ordination within the European Union (EU) is discussed, in view of the coming enlargement of the EU. The tax externalities that possibly arise in a single market are analysed, as well as the ways these externalities ...
Groenendijk, Nico S.
core   +2 more sources

Golden weapons and golden fetters: From the gold standard to the new geopolitics

open access: yesThe Economic History Review, EarlyView.
Abstract This paper explores the historical relationship between monetary regimes, security concerns, and geopolitical tensions, particularly focusing on the role of gold. Throughout history, monetary systems have been deeply intertwined with international state systems and security provisions.
Harold James
wiley   +1 more source

Financing child rights in Malawi. [PDF]

open access: yesBMC Public Health, 2023
Etter-Phoya R   +9 more
europepmc   +1 more source

State Taxation of Nonresident Foreign Nationals Under International Law [PDF]

open access: yes, 2015
The United Nations Model Convention on Double Taxation is the current international standard by which foreign national nonresidents are taxed. This model convention was developed specifically to address the problem of subjecting foreign nationals to ...
Witlin, Eric H.
core  

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