Double income taxation treaties: The O.E.C.D. draft [PDF]
The International Executive, 1964 openaire +1 more source
Learning From 25 Years of Changes in Business Tax Policy
Public Budgeting &Finance, EarlyView.Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source
There Is Always a Bigger Fish. Determinants of Power Perceptions in Swiss Biodiversity Policy
Policy Studies Journal, EarlyView.ABSTRACT The Advocacy Coalition Framework (ACF) views power as crucial in policy processes, but the nature of coalition power, its determinants, and how to empirically measure it remain understudied. In this article, we use a mixed method approach and social network analysis to explore power relationships in the biodiversity policy subsystem in ...
Alix d'Agostino +2 more
wiley +1 more source
The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health. [PDF]
BMC Public Health, 2022 Delipalla S +9 more
europepmc +1 more source
Review of European, Comparative &International Environmental Law, EarlyView.Abstract In its landmark advisory opinion on States' obligations regarding climate change, the International Court of Justice (ICJ) tackled the highly contentious issue of the legal consequences of unlawful acts and State responsibility. While the Court adopted a more cautious approach on this matter than it did when interpreting States' primary ...
Yann Kerbrat, Sandrine Maljean‐Dubois
wiley +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
Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source
The Social Dimension of the European Union: A Means to lock out Social Competition? [PDF]
Soc Indic Res, 2023 Bilbao-Ubillos J.
europepmc +1 more source
Regulation &Governance, EarlyView.ABSTRACT During and following the Covid‐19 pandemic, the European Union (EU) is taking first steps toward a European Health Union (EHU). There is no set definition of what an EHU is, but in this paper, we explore the popular support for different designs of an EHU, including a pillar in which healthcare policy competences are shared between the EU and ...
R. Beetsma, F. Nicoli
wiley +1 more source
Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]
J Fam Econ Issues, 2022 Chou JT, Fu CH.
europepmc +1 more source