Results 61 to 70 of about 394 (206)
MEANING, EVOLUTION AND ROLE OF MUTUAL AGREEMENT PROCEDURE AS A TAX DISPUTE RESOLUTION MECHANISM
Міжнародні відносини: теоретико-практичні аспекти, 2018 The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state.
Pavlo Selezen
doaj +1 more source
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
THE OECD MULTILATERAL INSTRUMENT
Iustinianus Primus Law Review, 2020 In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
doaj
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
Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?
Global Policy, EarlyView.ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
The Taxation of Digital Nomads Under Romanian Law: What is the Catch?
Acta Universitatis Lodziensis Folia IuridicaPromoted as an attractive country for digital nomads (ranked on the 3rd place in the Digital Nomad Index1), Romania adopted the Law no. 69 of 29 March 2023, which brought changes to the tax regime for digital nomads.
Mirela Buliga
doaj +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties. [PDF]
Int Tax Public Financ, 2021 Petkova K.
europepmc +1 more source
On the relevance of double tax treaties in the presence of treaty shopping
, 2018 This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host country through one or more conduit countries.
Petkova, Kunka +2 more
openaire +1 more source