Results 121 to 130 of about 67,090 (265)

The new international tax regime: analysis from a power-basis perspective. [PDF]

SN Bus Econ, 2021
Matsuoka A.
europepmc   +1 more source

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

Public Budgeting &Finance, EarlyView.
Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley   +1 more source

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, Moreno-Leyva NR, Santander K, Salinas SE, Sánchez-Garcés J.   +4 more
europepmc   +1 more source

Opening the doors: Legal consequences of breaching international climate obligations in the ICJ Advisory Opinion on climate change

Review of European, Comparative &International Environmental Law, EarlyView.
Abstract In its landmark advisory opinion on States' obligations regarding climate change, the International Court of Justice (ICJ) tackled the highly contentious issue of the legal consequences of unlawful acts and State responsibility. While the Court adopted a more cautious approach on this matter than it did when interpreting States' primary ...
Yann Kerbrat, Sandrine Maljean‐Dubois
wiley   +1 more source

Characteristic of mutual Agreement procedure in case of the double taxation treaty between Azerbaijan and Ukraine

Науковий вісник Ужгородського національного університету. Серія Право
The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
doaj   +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

Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change

Review of European, Comparative &International Environmental Law, EarlyView.
Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley   +1 more source

On the Design of a European Health Union: Public Preferences, Trust, and Experience With the Covid‐19 Crisis

Regulation &Governance, EarlyView.
ABSTRACT During and following the Covid‐19 pandemic, the European Union (EU) is taking first steps toward a European Health Union (EHU). There is no set definition of what an EHU is, but in this paper, we explore the popular support for different designs of an EHU, including a pillar in which healthcare policy competences are shared between the EU and ...
R. Beetsma, F. Nicoli
wiley   +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

The Governor's Dilemma and Regime Complexity: Diversification and Differentiation

Regulation &Governance, EarlyView.
ABSTRACT States, firms, and other types of governors routinely rely on intermediaries to govern issues on their behalf. Such indirect governance drives regime complexity: governors frequently enlist multiple intermediaries for governing an issue. I theorize that governors foster complexity to maximize utility from indirect governance.
David Hagebölling
wiley   +1 more source