Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source
The Contention of Care: A Latin American Perspective
Bulletin of Latin American Research, Volume 45, Issue 4, October 2026.ABSTRACT In the current global political landscape, characterised by increasing polarisation and a rise in far‐right conservative governments, ‘care’ has become a contested field. In particular, the decline in birth rates has catalysed conservative discourse advocating a return to ‘traditional’ values around the world.
Belén Villegas Plá
wiley +1 more source
Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]
Heliyon, 2023 Kollruss T.
europepmc +1 more source
The Social Dimension of the European Union: A Means to lock out Social Competition? [PDF]
Soc Indic Res, 2023 Bilbao-Ubillos J.
europepmc +1 more source
Tax Haven and Development Partner: Incoherence in Dutch Government Policies [PDF]
This paper focuses on a relatively new issue in the debate on policy coherence for development: the incoherence between tax and aid policies, using a case study of the Netherlands as illustration.
Weyzig, Francis, Van Dijk, Michiel
core
U.S. estate and gift tax treaties /
, 2011 " ... describes the purpose, operation, and construction of the 17 estate and gift transfer tax treaties to which the United States is a party, as well as the income tax treaty with Canada, which bears on U.S.
Schoenblum, Jeffrey A.
core +1 more source
The mutual agreement procedure and arbitration of double taxation disputes
ACDI: Anuario Colombiano de Derecho Internacional, 2008 It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj
Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries? [PDF]
, 2011 Includes abstract.Includes bibliographical references (leaves 141-148).Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African ...
Sudding, Creagh
core
Effects of foreign direct investment and trade on the prevalence of tobacco consumption in Africa: a panel study. [PDF]
Global Health, 2021 Immurana M, Boachie MK, Kisseih KG.
europepmc +1 more source
Tax abuse-The potential for the Sustainable Development Goals. [PDF]
PLOS Glob Public Health, 2022 O'Hare BAM +6 more
europepmc +1 more source