Results 101 to 110 of about 42,963 (273)
Gender, Work &Organization, EarlyView.ABSTRACT This paper examines trust in women's organizations as a gendered and contextually embedded dimension of institutional trust, drawing on data from 90,192 respondents across 60 countries using the 2017–2022 World Values Survey, the World Bank, and Varieties of Democracy.
Ruby Amanda Oboro‐Offerie
wiley +1 more source
Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core
Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]
, 2019 Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper +1 more
core
Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition
Industrial Relations: A Journal of Economy and Society, EarlyView.ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley +1 more source
On the development of Russian tax treaty case law
ПравоприменениеThe 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
THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION
Iustinianus Primus Law Review, 2022 For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj
JCMS: Journal of Common Market Studies, EarlyView.ABSTRACT Important Projects of Common European Interest (IPCEIs) have become a central tool of the European Union's (EU) new industrial policy. IPCEIs derive their peculiar name from an exemption to the general prohibition on state aid that has existed since the Treaty of Rome but has only led to the creation of a stand‐alone policy instrument in 2014.
Timo Seidl, Henrique Lopes‐Valença
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
Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source
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