Results 111 to 120 of about 67,090 (265)

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

open access: yesJournal of Legal Studies, 2019
International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin   +2 more
doaj   +1 more source

To Be or Not to Be a Worker: Legal Uncertainty and Precarious Employment in the European Union

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract Precarious employment has gradually moved onto the European Union (EU) policy agenda, so far culminating in the proclamation of the European Pillar of Social Rights (the Pillar). However, the effectiveness of these renewed social ambitions is challenged by legal uncertainty and entangled in ongoing political and legal disputes over the ...
Dorte Sindbjerg Martinsen   +2 more
wiley   +1 more source

The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]

open access: yes
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core   +1 more source

Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties

open access: yesBulletin for International Taxation, 2018
No description ...
S. Jain, J. Prebble
openaire   +1 more source

Towards a Consultative Union? Unpacking Parliamentary Stances on Citizen Participation in EU Policy‐Making

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract Recent developments within the European Union (EU) reveal a notable ‘citizen turn’ marked by initiatives aimed at enhancing citizen engagement with EU institutions through deliberative mechanisms. Whilst existing scholarship has extensively examined political elites' perceptions of these participatory tools at the national level, the policy ...
Karolina Borońska‐Hryniewiecka   +1 more
wiley   +1 more source

Demographic Dynamics and International Trade: Stylized Facts and Theoretical Insights

open access: yesJournal of Economic Surveys, EarlyView.
ABSTRACT Demographic change within a country has economic repercussions for other countries through international transactions. Ongoing shifts in population size and age structure across countries have important implications for international trade, operating through changes in market size, consumption preferences, and labor supply.
Kumuthini Sivathas
wiley   +1 more source

Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]

open access: yes
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core  

‘Let's Go to the Land Instead’: Indigenous Perspectives on Biodiversity and the Possibilities of Regenerative Capital

open access: yesJournal of Management Studies, EarlyView.
Abstract The land has been a source of capital accumulation since colonization through extractive activities like mining and industrial agriculture. Indigenous peoples have profoundly different relationships with the land, which are more relational than extractive. However, their knowledge has been subjugated by and systematically excluded from Western
Diane‐Laure Arjaliès   +1 more
wiley   +1 more source

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