Results 71 to 80 of about 395 (206)

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, Stasio, Andrzej, Zagler, Martin   +2 more
openaire   +1 more source

The Relationship Between the European Union Law and the Double Tax Treaties

Research Papers, 2021
The European Union law (EU law) and the international law are two different but complementary systems. The variety of cases, the dynamic matter, as well as the many legislative changes both from international and national perspective in the field of direct taxes, gives rise to the necessity to delineate the boundaries between the EU law and the ...
openaire   +1 more source

The Taxation of Digital Nomads Under Romanian Law: What is the Catch?

Acta Universitatis Lodziensis Folia Iuridica
Promoted 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

The Limits of Convergence in the Enlarged Europe: Change in Labour Conditions in a Shipbuilder's Sites in Norway and Romania

British Journal of Industrial Relations, EarlyView.
ABSTRACT In the 2000s, questions were open on whether the EU eastern enlargement would contribute to upwards or downwards convergence in labour standards, or even to divergence. Over two decades later, it is possible not only to attempt an answer, but also to identify the industrial relations processes that mediate economic integration between widely ...
Jon Erik Dølvik, Aurora Trif, Guglielmo Meardi, Ines Wagner   +3 more
wiley   +1 more source

Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations An Overview of the Algeria-UK Tax Treaty

مجلة البحوث في العلوم المالية و المحاسبة
This study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices.
Mohamed Fouad HENNI
doaj  

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

THE IMPACT OF DOUBLE TAX TREATIES ON INWARD FDI IN ASEAN COUNTRIES

Journal of Business & Finance in Emerging Markets, 2018
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI.
openaire   +3 more sources

The complexity of references to the temporarily suspended norms of international tax treaties

Правоприменение
Subject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No.
I. A. Khavanova
doaj   +1 more source

How and Why EU Institutions Promote the Digital Euro: The Politics of a Central Bank Digital Currency (CBDC)

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The future of money is a crucial issue in the digital age, and the emergence of central bank digital currencies (CBDCs) is widely recognised as a transformative development. However, despite its significant implications for monetary sovereignty, regulatory governance and strategic autonomy, we know relatively little about the political ...
Sebastian Heidebrecht
wiley   +1 more source

The OECD Dispute Resolution System in Tax Controversies

Laws
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj   +1 more source