Results 131 to 140 of about 67,090 (265)

Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]

, 2019
Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper, Schneemelcher, Pola   +1 more
core  

Re‐Imagining Regulatory Governance

Regulation &Governance, EarlyView.
ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley   +1 more source

Going Green, Going Global: How Environmental Regulations Foster GVC Integration

The World Economy, EarlyView.
ABSTRACT This paper examines how environmental stringency influences firms' participation in Global Value Chains (GVCs) in developing countries. Using the World Bank Enterprise Surveys data, we analyse the effects of domestic environmental regulations and environmental treaties on both the extensive and intensive margins of GVC participation.
Nada Hazem, Chahir Zaki
wiley   +1 more source

FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters [PDF]

Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development.
Frank Barry and Rosemary Healy-Rae
core  

The impact of tobacco cessation on buccal mucosa cancer risk: A multi‐centre case–control study in India

International Journal of Cancer, Volume 159, Issue 2, Page 368-377, 15 July 2026.
What's new? While the association between tobacco consumption and oral cancer is well established, the effect of cessation, particularly of chewing tobacco, the most common tobacco product in South Asia, is understudied. This case–control study in an Indian population demonstrates that a longer duration of tobacco smoking and chewing cessation is ...
Gayathri B. Pullat, Bastian Bohrmann, Grace Sarah George, Shubham Dikshit, Arjun Singh, Pankaj Chaturvedi, Rajesh Dikshit, Sarah Lewington, Sharayu Mhatre   +8 more
wiley   +1 more source

Tax havens and cross-border licensing with transfer pricing regulation. [PDF]

Int Tax Public Financ, 2022
Choi JP, Ishikawa J, Okoshi H.
europepmc   +1 more source

Hong Kong – After the change of sovereignty [PDF]

, 1998
On 1 July 1997 the People’s Republic of China (PRC) resumed sovereignty over Hong Kong. Peter Willoughby (Consultant, Deacons Graham & James) summarises the impact on the laws of Hong Kong Special Administrative Region of the People’s Republic of China ...
Willoughby, Peter
core  

The New Politics of EU Industrial Policy: From the Regulatory State to a Transformational State

Governance, Volume 39, Issue 3, July 2026.
ABSTRACT Across advanced economies, states are reasserting a more directive role in shaping markets. One prominent expression of this shift is the resurgence of industrial policy as a form of interventionist economic governance. This introduction develops a tripartite framework to analyze contemporary industrial policy in terms of goals, instruments ...
Donato Di Carlo, Kathleen R. McNamara, Manuela Moschella   +2 more
wiley   +1 more source

Governance perspectives on double tax treaties and foreign direct investment: Do bilateral double taxation treaties matter?

Corporate Law & Governance Review
This paper examines the impact of double taxation treaties on foreign direct investment (FDI) inflows into Vietnam from 50 countries between 2001 and 2021. The findings show a significant and positive effect of double taxation treaties (DTTs) on FDI inflow to the host country, indicating that DTTs mitigate tax-related uncertainties and costs for ...
Thi Thuy Duong Nguyen, Kieu Oanh Ha, Huong Thao Dinh   +2 more
openaire   +1 more source

US‐Japan Alliance: Emmeshing Bilateralism Into Broader Multilateralism

Asia &the Pacific Policy Studies, Volume 13, Issue 2, May 2026.
ABSTRACT In the 21st Century, geopolitical confrontation between the Eurasian continental powers and the sea powers works to divide Asia. The US‐Japan alliance has transformed itself from Japanʼs asymmetrical security dependence of the Cold War period into a mutual and more integrated partnership today.
Yoichiro Sato
wiley   +1 more source