Results 131 to 140 of about 43,000 (308)

How and Why EU Institutions Promote the Digital Euro: The Politics of a Central Bank Digital Currency (CBDC)

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The future of money is a crucial issue in the digital age, and the emergence of central bank digital currencies (CBDCs) is widely recognised as a transformative development. However, despite its significant implications for monetary sovereignty, regulatory governance and strategic autonomy, we know relatively little about the political ...
Sebastian Heidebrecht
wiley   +1 more source

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 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

A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries [PDF]

, 2014
To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy.
Braun, Julia, Fuentes Hernandez, Daniel
core  

Signalling Questions in the Recovery and Resilience Dialogues: What MEPs Ask When They Are Not Asking for Accountability

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Parliamentary questions are often seen as instruments of executive accountability. Yet in the European Parliament's (EP's) Recovery and Resilience Dialogues, many questions appear to pursue alternative purposes. This article addresses this gap by asking: to what extent do Members of the European Parliament (MEPs) utilise parliamentary ...
Ermela Gianna
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  

Analysing the impact of the double taxation treaty on foreign direct investment in Indonesia

, 2017
A. Rizky, C. Tjen
openalex   +2 more sources

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

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

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