Results 81 to 90 of about 2,142,858 (183)
The complexity of references to the temporarily suspended norms of international tax treaties
ПравоприменениеSubject. 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
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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
LawsThe 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
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JCMS: Journal of Common Market Studies, EarlyView.Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley +1 more source
To Be or Not to Be a Worker: Legal Uncertainty and Precarious Employment in the European Union
JCMS: Journal of Common Market Studies, EarlyView.Abstract Precarious employment has gradually moved onto the European Union (EU) policy agenda, so far culminating in the proclamation of the European Pillar of Social Rights (the Pillar). However, the effectiveness of these renewed social ambitions is challenged by legal uncertainty and entangled in ongoing political and legal disputes over the ...
Dorte Sindbjerg Martinsen +2 more
wiley +1 more source
, 2014 The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the
Procházková, Andrea
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JCMS: Journal of Common Market Studies, EarlyView.Abstract Recent developments within the European Union (EU) reveal a notable ‘citizen turn’ marked by initiatives aimed at enhancing citizen engagement with EU institutions through deliberative mechanisms. Whilst existing scholarship has extensively examined political elites' perceptions of these participatory tools at the national level, the policy ...
Karolina Borońska‐Hryniewiecka +1 more
wiley +1 more source
Sociology Lens, EarlyView.ABSTRACT This article examines how media usage trends of Roma people intersect with urban peripherality and structural inequalities. The study designed as a two‐stage comparative ethnographic field study and conducted in 2016 and 2025 on a Roma community living in Izmir Province of Türkiye, focuses on the ongoing deprivations of the Roma population in ...
Mehmet Işık, Şakir Eşitti
wiley +1 more source
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source
Journal of Management Studies, EarlyView.Abstract The land has been a source of capital accumulation since colonization through extractive activities like mining and industrial agriculture. Indigenous peoples have profoundly different relationships with the land, which are more relational than extractive. However, their knowledge has been subjugated by and systematically excluded from Western
Diane‐Laure Arjaliès +1 more
wiley +1 more source