Results 121 to 130 of about 43,000 (308)
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
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
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
Corporate taxation and multinational activity [PDF]
, 2006 This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Egger, Peter +3 more
core
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
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
The positive side of Lisbon Treaty [PDF]
The Lisbon Treaty or Reform Treaty represent in brief the current position of the European Union member states towards the idea of European economic integration.
Florin Bonciu
core
From External Governance to Energy Diplomacy: The European Pursuit of Green Hydrogen
JCMS: Journal of Common Market Studies, EarlyView.Abstract Following the Russian invasion of Ukraine, the European Union (EU) and its Member States are faced with the double imperative of ensuring energy security whilst reaching decarbonisation goals. A number of authors have suggested that we are observing a geopolitical Commission that is shifting to more active ‘energy diplomacy’, as opposed to its
Silvia Weko, Rainer Quitzow
wiley +1 more source
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
Tax Justice Beyond National Borders-International or Interpersonal? [PDF]
Oxf J Leg Stud, 2022 Stark J.
europepmc +1 more source