Results 101 to 110 of about 303 (216)

The complexity of references to the temporarily suspended norms of international tax treaties

Правоприменение
Subject. 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

On the relevance of double tax treaties. [PDF]

Int Tax Public Financ, 2020
Petkova K, Stasio A, Zagler M.
europepmc   +1 more source

‘Let's Go to the Land Instead’: Indigenous Perspectives on Biodiversity and the Possibilities of Regenerative Capital

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, Subhabrata Bobby Banerjee   +1 more
wiley   +1 more source

Vaping and smokeless tobacco control in South Asia: A policy review. [PDF]

Ann Med Surg (Lond), 2022
Azeem N, Sarfraz Z, Sarfraz A, Hange N, Sarfraz M, Cherrez-Ojeda I.   +5 more
europepmc   +1 more source

When Integration Backfires: Examining the Effects of Mandatory Inter‐Municipal Cooperation on Local Housing Markets

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

Public Health Measures and Prevention of Alcohol-Associated Liver Disease. [PDF]

J Clin Exp Hepatol, 2022
Ayares G, Idalsoaga F, Arnold J, Fuentes-López E, Arab JP, Díaz LA.   +5 more
europepmc   +1 more source

Enforcing intellectual property rights in metaverse gaming platforms: The next steps for the EU's metaverse agenda

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  

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

Public Budgeting &Finance, EarlyView.
Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley   +1 more source

Luxembourg and Ireland in global financial networks: Analysing the changing structure of European investment funds. [PDF]

Trans Inst Br Geogr, 2022
Wójcik D, Urban M, Dörry S.
europepmc   +1 more source