Results 61 to 70 of about 67,090 (265)

Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies

Thunderbird International Business Review, EarlyView.
ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain, Md Emon Ahmed, Mohammad Fakhrul Islam, Md. Karimul Alam, Mohammad Abdullah Al Mamun, Md Tarique Kazi   +5 more
wiley   +1 more source

The importance and effects of BEPS multilateral convention in international tax law [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2017
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

The Price Gap in Agriculture‐Based Greenhouse Gas Offset Markets

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Today, there is a global effort to reduce greenhouse gas net emissions (GHGNE). For economic well‐being, it is important to identify low‐cost means of net emission offsets. Agriculture and forestry have received considerable attention as a means of supplying emissions offsets, as they contribute nearly 20% of global emissions.
Jingyi W. Liu, Bruce A. McCarl, Chengcheng J. Fei   +2 more
wiley   +1 more source

A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries [PDF]

, 2014
To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy.
Braun, Julia, Fuentes Hernandez, Daniel
core  

From Nominalisation to Passive in Old Tibetan: Reconstructing Grammatical Meaning in an Extinct Language1

Transactions of the Philological Society, EarlyView.
Abstract Based on an analysis of the Old Literary Tibetan corpus—a corpus of the oldest documented Tibetic language—the present study provides evidence that literary Tibetan v3 verb stems (commonly termed ‘future’) initially encoded passive voice. New arguments put forward in this article range from Trans‐Himalayan nominal morphology to early Tibetan ...
Joanna Bialek
wiley   +1 more source

Work from Anywhere: Treaty Shopping in Disguise?

Acta Universitatis Lodziensis Folia Iuridica
The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation.
Natalia Jarzębowska
doaj   +1 more source

Cross-border Intra-group Hybrid Finance and International Taxation [PDF]

, 2010
In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva, Göritzer, Andreas, Pummerer, Erich   +2 more
core   +1 more source

The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine

Gender &History, EarlyView.
ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley   +1 more source

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Journal of Legal Studies, 2017
Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still ...
Dumiter Florin, Jimon Ștefania, Boiță Marius   +2 more
doaj   +1 more source

International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions [PDF]

While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international ...
Christos Kotsogiannis, Nils Herger, Steve McCorriston   +2 more
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