Results 61 to 70 of about 395 (206)
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
Göttingen Journal of International LawWith Resolution 79/235 in 2024, the General Assembly has fixed the objectives, principles and the key commitments of its forthcoming UN Framework Convention on International Tax Cooperation (FTC), an unprecedented move to enhance the UN’s leadership in ...
Edwin Vanderbruggen
doaj +1 more source
THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION
Iustinianus Primus Law Review, 2022 For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj
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
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
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
Australian Journal of Politics &History, EarlyView.ABSTRACT This article retraces the Woodward Commission on Aboriginal Land Rights in the Northern Territory, focusing on the question of mineral rights. Mineral rights were assumed in the Commission's terms of reference and expected by many Aboriginal people. Why, then, were they not recommended by the Commission?
Laura Rademaker
wiley +1 more source
The nation‐state, non‐Western empires, and the politics of cultural difference
American Journal of Political Science, EarlyView.Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
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
Macau as Method: Recombinant Urbanism in Post‐Socialist China
Asia Pacific Viewpoint, EarlyView.ABSTRACT In ‘Asia as Method’, Chen Kuan‐Hsing argues for the value of an indigenous inter‐Asian approach to analysing the effects of European imperialism on the countries and citizens of Asia. This article mobilises both Chen's inter‐Asian referencing strategy and the city‐state of Macau to explore Macau's role in China's engagements with global ...
Tim Simpson
wiley +1 more source