Results 71 to 80 of about 67,090 (265)
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
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
The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited
, 2016 We revisit the effects of double tax treaties on foreign direct investment. Previous empirical studies provide somewhat counterintuitive results suggesting insignificant or even negative effects of tax treaties.
Dreßler, Daniel +2 more
core
Justice Between Coexisting Generations: Birth Cohorts or Age Groups?
Global Policy, EarlyView.ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
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
Global Policy, EarlyView.ABSTRACT The growing significance of informal intergovernmental organisations (IIGOs) in global politics necessitates a re‐evaluation of leadership dynamics. We develop a theory framework that enables us to explain why countries take on leadership roles in IIGOs, with a specific focus on climate politics.
Christin Heinz‐Fischer +1 more
wiley +1 more source
Tax Competition as a Challenge to the Governance of Global Economy [PDF]
, 2013 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition?
Kultalahti, Jukka, Penttilä, Seppo
core +1 more source
FDI in Services: How Data Provisions Are Shaping the New Global Economy
Global Policy, EarlyView.ABSTRACT Coinciding with a process of slowbalization in goods, cross‐border flows of services have experienced a sharp increase, with FDI through commercial presence emerging as the dominant mode of international services supply. At the same time, a growing number of trade agreements have incorporated binding data‐related provisions aimed at regulating
Carmen Díaz‐Mora +2 more
wiley +1 more source