Results 121 to 130 of about 42,963 (273)

Demographic Dynamics and International Trade: Stylized Facts and Theoretical Insights

Journal of Economic Surveys, EarlyView.
ABSTRACT Demographic change within a country has economic repercussions for other countries through international transactions. Ongoing shifts in population size and age structure across countries have important implications for international trade, operating through changes in market size, consumption preferences, and labor supply.
Kumuthini Sivathas
wiley   +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

The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax

Revista Jurídica Portucalense
International treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation ...
Anwar Noori Khaleel, Raid Naji AHMED
doaj  

El uso indebido de los convenios fiscales

Foro, Revista de Derecho, 2017
Este artículo aborda un tema muy actual en el contexto de la fiscalidad internacional, se ocupa del abuso de los convenios orientados a atenuar o eliminar la doble imposición internacional.
Francisco Alfredo García Prats
doaj  

The UN Framework Convention on International Tax Cooperation: Enhancing the Systemic Integration of Global Tax Rules Into the International Legal System?

Göttingen Journal of International Law
With Resolution 79/235 in 2024, the General Assembly has fixed the objectives, principles and the key commitments of its forthcoming UN Framework Convention on International Tax Cooperation (FTC), an unprecedented move to enhance the UN’s leadership in ...
Edwin Vanderbruggen
doaj   +1 more source

Information Sharing and International Taxation [PDF]

The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation ...
Keen, M., Ligthart, J.E.
core   +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

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

Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]

, 2004
The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core  

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