Tax abuse-The potential for the Sustainable Development Goals. [PDF]
PLOS Glob Public Health, 2022 O'Hare BAM +6 more
europepmc +1 more source
BEPS Action 2: 2014 Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union [PDF]
, 2015 This article illustrates the BEPS proposals to fight against hybrid mismatch arrangements. It concentrates on exemption / non-inclusion schemes and double deduction schemes and analyses whether these proposals are in line with the non-discrimination ...
Rust, Alexander
core
Thunderbird International Business Review, Volume 68, Issue 3, Page 379-397, May/June 2026.ABSTRACT The field of Environmental Social Governance (ESG) investment has witnessed significant growth in recent decades, driven by the widespread adoption of “carbon neutral” efforts by most nations. Industry would prioritize ESG in a global context characterized by significant uncertainty.
Ashutosh Yadav +4 more
wiley +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
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
Information Sharing and International Taxation [PDF]
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation ...
Keen, M., Ligthart, J.E.
core +1 more source
Doing Business in Singapore [PDF]
, 2005 [Exerpt] Singapore, a Republic with a multi-racial population of over 4 million, is an attractive place in which to do business. It has an enviable record of political stability and the government actively encourages investment by foreign business ...
Baker & McKenzie
core +1 more source
The Paradox of Climate Justice
WIREs Climate Change, Volume 17, Issue 3, May/June 2026.Climate justice may paradoxically undermine ambitious emissions‐reduction policies, causing greater long‐term injustice through insufficient climate action. Heterodox instruments often are not systemic, suffer rebound effects, and are less feasible than mainstream alternatives.
Jeroen van den Bergh
wiley +1 more source
Luxembourg and Ireland in global financial networks: Analysing the changing structure of European investment funds. [PDF]
Trans Inst Br Geogr, 2022 Wójcik D, Urban M, Dörry S.
europepmc +1 more source
The Perils of Climate Catastrophism: A Call to Situate Crisis and Change
WIREs Climate Change, Volume 17, Issue 3, May/June 2026.Original image taken by John Englart and published on Flickr (https://flickr.com/photos/81043308@N00/33366528414) and then subsequently on Wikipedia (https://commons.wikimedia.org/wiki/File:Climate_emergency_‐_Melbourne_‐MarchforScience_on_‐Earthday_(33366528414).jpg) under the Creative Commons Attribution‐Share Alike 2.0 Generic license.
Karen Bickerstaff
wiley +1 more source