Results 111 to 120 of about 42,963 (273)

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

FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters [PDF]

Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development.
Frank Barry and Rosemary Healy-Rae
core  

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

Transforming Capitalism, From Top Down to Bottom Up; A Response to the Recent Commentaries. [PDF]

Int J Health Policy Manag, 2023
Labonté R.
europepmc   +1 more source

To Be or Not to Be a Worker: Legal Uncertainty and Precarious Employment in the European Union

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Precarious employment has gradually moved onto the European Union (EU) policy agenda, so far culminating in the proclamation of the European Pillar of Social Rights (the Pillar). However, the effectiveness of these renewed social ambitions is challenged by legal uncertainty and entangled in ongoing political and legal disputes over the ...
Dorte Sindbjerg Martinsen, Lucía López Zurita, Urška Šadl   +2 more
wiley   +1 more source

The mutual agreement procedure and arbitration of double taxation disputes

ACDI: Anuario Colombiano de Derecho Internacional, 2008
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj  

Source over Quantity? The Effect of Civil Society Funding on Access to the EU Commission

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The European Commission builds relationships with civil society organisations (CSOs) through policy‐relevant meetings and funding. Through these relationships, the Commission seeks to obtain expertise, efficient input and legitimacy for its policy initiatives.
Sandra Martinez‐Böhme
wiley   +1 more source

Towards a Consultative Union? Unpacking Parliamentary Stances on Citizen Participation in EU Policy‐Making

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Recent developments within the European Union (EU) reveal a notable ‘citizen turn’ marked by initiatives aimed at enhancing citizen engagement with EU institutions through deliberative mechanisms. Whilst existing scholarship has extensively examined political elites' perceptions of these participatory tools at the national level, the policy ...
Karolina Borońska‐Hryniewiecka, Jan Kotýnek Krotký   +1 more
wiley   +1 more source

Puzzles Over International Taxation of Cross Border Flows of Capital Income [PDF]

I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems, and treaty ...
John Whalley
core  

Tax Justice Beyond National Borders-International or Interpersonal? [PDF]

Oxf J Leg Stud, 2022
Stark J.
europepmc   +1 more source