Results 91 to 100 of about 43,000 (308)
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source
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
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013 Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana +1 more
doaj
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
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
Do double taxation treaties increase foreign direct investment to developing countries?
The Journal of Development Studies, 2007 AbstractThis chapter examines whether double taxation treaties (DTTs) attract more foreign direct investment (FDI) to developing countries. It begins by describing the importance of foreign investment to developing countries and illustrates the growth of DTTs.
openaire +2 more sources
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
Financing child rights in Malawi. [PDF]
BMC Public Health, 2023 Etter-Phoya R +9 more
europepmc +1 more source
Conservation Science and Practice, EarlyView.The Open Standards for the Practice of Conservation and the associated Conservation Actions Classification 2.0 serve as important and widely used tools to plan, implement, and monitor projects. Drawing a research effort that used the CAC 2.0 as a classification tool to synthesize the Great Lakes Restoration Initiative's thousands of projects, this ...
Matthew Jurjonas
wiley +1 more source
CAPITAL OUTFLOWS BY RUSSIAN MULTINATIONALS: EXPLANATION OF WIDER EUROPE’S DOMINANCE
Vestnik MGIMO-Universiteta, 2013 Regulation of capital outflows has become an important task for the Russian economic policy. Such regulation needs the real picture of the Russian outward foreign direct investment (FDI) geography without distortions by official statistics with its data ...
A. V. Kuznetsov
doaj +1 more source