Results 111 to 120 of about 43,000 (308)
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
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
The Economic History Review, EarlyView.Abstract Demonstrating the existence of a soaring demand for strategic materials in fifteenth‐century Rome, the article pioneers research in the late medieval trade in saltpetre, the irreplaceable, rare component of gunpowder, indispensable for waging war following the diffusion of artillery technology.
Fabrizio Antonio Ansani
wiley +1 more source
Golden weapons and golden fetters: From the gold standard to the new geopolitics
The Economic History Review, EarlyView.Abstract This paper explores the historical relationship between monetary regimes, security concerns, and geopolitical tensions, particularly focusing on the role of gold. Throughout history, monetary systems have been deeply intertwined with international state systems and security provisions.
Harold James
wiley +1 more source
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
core
The status of thegn in late Anglo‐Saxon England
Early Medieval Europe, EarlyView.This article considers how the term ‘thegn’ was used in tenth‐ and eleventh‐century England. Although commonly thought to indicate members of a face‐to‐face service aristocracy with specific attributes, it has resisted close definition. Examination of references to anonymous thegns in administrative and legal texts suggests that the people meant were ...
Richard Purkiss
wiley +1 more source
Impact of Double Taxation Treaties on FDI flows: an application by Centrality
, 2022 Abstract The objective of this study is to analyse the impact of double taxation treaties (DTTs), or tax treaties, on foreign direct investment (FDI) flows. We distinguish between inflows and outflows and between volume flows and flows as a percentage of GDP.
openaire +1 more source
European Management Review, EarlyView.Abstract Firm innovation and corporate social responsibility (CSR) are key strategic considerations that shape a firm's competitiveness and sustainability. However, studies exploring the relationship between the two are heterogeneous and sometimes obtain contradictory results, making it difficult to draw clear conclusions.
Daniel Alonso‐Martínez +2 more
wiley +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
European Law Journal, EarlyView.ABSTRACT Seeing the EU roughly as a political system designed to remove the most essential political decisions from democratic control, while in a large part abiding by legal frameworks, we could speak about an opposition between technocratic legalism and democracy.
Dimitry V. Kochenov +1 more
wiley +1 more source