Results 101 to 110 of about 310 (215)
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
doaj +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
The Journal of World Intellectual Property, EarlyView.Abstract This article delineates a comprehensive framework for the achievement of effective metaverse governance that reflects the EU's current metaverse agenda and promotes respect for intellectual property rights. To do so, this article follows a two‐strand methodology. It engages in a doctrinal legal analysis and a policy‐oriented assessment.
Zoi Krokida, Ioanna Lapatoura
wiley +1 more source
Investment Fund Taxation - Domestic Law, EU Law, and Double Taxation Treaties [PDF]
, 2018 The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following the editor's introduction, leading academic experts and practising ...
openaire
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
Social Effects of the Vote of the Majority: An Experiment on the Brexit‐Vote
Oxford Bulletin of Economics and Statistics, EarlyView.ABSTRACT The 2016 EU referendum result was widely perceived as a statement against immigration. This paper investigates whether information about majority voting outcomes influences attitudes towards immigrants. Using a survey experiment conducted in England in 2017–2018, we randomly exposed participants to truthful information indicating that local ...
Fernanda Leite Lopez de Leon +1 more
wiley +1 more source
On the relevance of double tax treaties. [PDF]
Int Tax Public Financ, 2020 Petkova K, Stasio A, Zagler M.
europepmc +1 more source
Vaping and smokeless tobacco control in South Asia: A policy review. [PDF]
Ann Med Surg (Lond), 2022 Azeem N +5 more
europepmc +1 more source
Eliminating double taxation and developing double taxation treaties between Thailand and bilateral countries [PDF]
With the liberalisation of trade over the last few decades there are increasing number of companies investing in other economies. The developing countries have received significant foreign direct investment (FDI) due to lower cost of labour, intensive production was relocated.
openaire
Double Taxation Treaties with the US and Environmental Quality in Emerging Economies
Abstract We focus on the role of double taxation treaties on environmental quality, to our knowledge the first empirical study to do so. Tax treaties are primarily implemented to remove double taxation, which helps promote international trade and investment.
Alberto Chong, Erica Mtenga
openaire +1 more source