Results 71 to 80 of about 2,142,858 (183)

Rebalancing double tax treaties in favour of African states

, 2018
This chapter, explores double tax treaties (DTTs) in Africa and whether these treaties are still a necessity for developing African states as a means of attracting investment.
Onyejekwe, C.
core  

The Impact of Bilateral Investment Treaties on Taxation - Belgian Report

, 2017
peer reviewedThe tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process – also known as investor-state dispute settlement – are
Traversa, Edoardo, Richelle, Isabelle
core   +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

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

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

Reimagining State Aid: Guiding Law and Policy Reform in a Changing World

European Law Journal, EarlyView.
ABSTRACT EU state aid law has shifted fundamentally from an originally purely repressive tool to a proactive steering mechanism for critical EU goals today. This paper argues that the current legal framework in Article 107 TFEU is gravely misaligned with this new function.
Thomas Jaeger
wiley   +1 more source

Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]

We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core  

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

Italy - Global Tax Treaty Commentaries – Country Policy & Practice - Country Tax Guides

, 2022
The contribution analyses double tax treaties concluded by Italy with other foreign ...
Arginelli Paolo
core