Results 81 to 90 of about 395 (206)
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
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
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source
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
Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties
Bulletin for International Taxation, 2018 No description ...
S. Jain, J. Prebble
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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
Journal of Regional Science, EarlyView.ABSTRACT This paper estimates the causal effect of mandatory inter‐municipal cooperation on local service provision and housing markets. I examine Italy's 2010 reform, which required small municipalities to jointly manage core administrative functions, and identify its impact using a fuzzy difference‐in‐discontinuity design.
Alessandro Sovera
wiley +1 more source
The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax
Revista Jurídica PortucalenseInternational treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation ...
Anwar Noori Khaleel, Raid Naji AHMED
doaj
Hyperinflation and High Inflation in Venezuela: Monetary or Exchange Rate Origin?
Kyklos, EarlyView.ABSTRACT From 2018 to 2021, Venezuela experienced a period of intense hyperinflation. There are two hypotheses regarding the origin of such hyperinflation. The monetarist hypothesis attributes hyperinflation to excessive growth in the money supply, typically resulting from public deficits. Alternatively, the structuralist balance of payments hypothesis
Pedro Atienza Montero
wiley +1 more source