Results 71 to 80 of about 394 (206)

Balancing bossism: State expansion in the face of elite capture

American Journal of Political Science, EarlyView.
Abstract Central states have often relied on local elites to implement policies in peripheral areas. These strategies may allow otherwise weak states to impose their directives, but they can also be inefficient, particularly when a single elite commands total control over local politics (monopolist capture).
Anna F. Callis, Christopher L. Carter
wiley   +1 more source

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

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 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

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

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

Golden weapons and golden fetters: From the gold standard to the new geopolitics

The Economic History Review, EarlyView.
Abstract This paper explores the historical relationship between monetary regimes, security concerns, and geopolitical tensions, particularly focusing on the role of gold. Throughout history, monetary systems have been deeply intertwined with international state systems and security provisions.
Harold James
wiley   +1 more source

Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties

SSRN Electronic Journal, 2020
Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric and 59% are asymmetric, i.e., they prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor’s ownership fraction. The paper investigates the reasons for this phenomenon, namely why some countries in their DTTs prefer homogenous ...
openaire   +1 more source

Reimagining Trust as Feminist Praxis: A Transnational Analysis of Gender and Public Confidence in Women's Organizations

Gender, Work &Organization, EarlyView.
ABSTRACT This paper examines trust in women's organizations as a gendered and contextually embedded dimension of institutional trust, drawing on data from 90,192 respondents across 60 countries using the 2017–2022 World Values Survey, the World Bank, and Varieties of Democracy.
Ruby Amanda Oboro‐Offerie
wiley   +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