Results 101 to 110 of about 43,000 (308)

The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options [PDF]

, 2016
Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment. While pension scheme redesign has received much attention, the tax treatment of contributions, returns, and benefits of ...
Genser, Bernd, Holzmann, Robert
core  

Regional impacts of international tourism boycott: A China—Japan conflict

Economic Inquiry, EarlyView.
Abstract We examine the regional impacts of the Sino–Japan dispute over the Diaoyu/Senkaku Islands that sparked a Chinese consumer boycott of travel to Japan from August 2012. This boycott caused significant and varied regional impacts across Japan.
Theresa M. Greaney, Kozo Kiyota
wiley   +1 more source

Doing Business in the Czech Republic [PDF]

, 2012
[Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to ...
Baker & McKenzie
core   +1 more source

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]

Heliyon, 2023
Kollruss T.
europepmc   +1 more source

China inside out: Explaining silver flows in the triangular trade, c. 1820s‒70s

The Economic History Review, EarlyView.
Abstract This paper analyses a new large dataset of silver prices, as well as silver and merchandise trade flows in and out of China in the crucial decades of the mid‐nineteenth century when the Empire was opened to world trade. Silver flows were associated with the interaction between heterogeneous monetary preferences and availability of specific ...
Alejandra Irigoin, Atsushi Kobayashi, David Chilosi   +2 more
wiley   +1 more source

Governance perspectives on double tax treaties and foreign direct investment: Do bilateral double taxation treaties matter?

Corporate Law & Governance Review
This paper examines the impact of double taxation treaties on foreign direct investment (FDI) inflows into Vietnam from 50 countries between 2001 and 2021. The findings show a significant and positive effect of double taxation treaties (DTTs) on FDI inflow to the host country, indicating that DTTs mitigate tax-related uncertainties and costs for ...
Thi Thuy Duong Nguyen, Kieu Oanh Ha, Huong Thao Dinh   +2 more
openaire   +1 more source

The Role of Treaties for The Avoidance of Double Taxation and Tax Evasion in Encouraging Foreign Investment in Iraq

, 2022
kamal Anwer Yaba, Muhammad Hamad Razak
openalex   +2 more sources

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 War of the Pacific and Chilean public revenues: Reallocation of the tax burden and institutional change

The Economic History Review, EarlyView.
Abstract A substantial body of literature has considered warfare a fundamental driver of fiscal capacity. We argue that the nature of the tax base available to governments can either foster or constrain the ability and incentives of central elites to impose their legitimacy once the war is over.
Oriol Sabaté, José Peres‐Cajías
wiley   +1 more source

On the development of Russian tax treaty case law

Правоприменение
The research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj   +1 more source