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 +2 more
wiley +1 more source
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata [PDF]
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on
Davies, Ronald B. +2 more
core +3 more sources
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
Double taxation agreements and treaties: regulation, legal certainty and fiscal consequences
Journal of Law and Regulation, 2022 [Propósito] No âmbito de tratados e acordos bilaterais internacionais de bitributação existem pendências legais na esfera fiscal que refletem insegurança jurídica. Este estudo buscará analisar se há convergência desses tratados e acordos de bitributação firmados pelo Brasil frente à regulação pátria tributária e financeira, sob o prisma da Teoria da ...
openaire +1 more source
Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
, 2019 This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the ...
Zuzana Marethová, Michal Liška
openaire +1 more source
On the relevance of double tax treaties. [PDF]
Int Tax Public Financ, 2020 Petkova K, Stasio A, Zagler M.
europepmc +1 more source
Has the Euro Paid Off? A Study of the Trade‐Induced Welfare Effects of the EMU
Journal of Money, Credit and Banking, EarlyView.Abstract This paper aims to provide policy‐relevant insights into the effect of the euro on trade. It uses a new data set of bilateral international and intranational manufacturing trade flows for 69 countries over the period 1986−2016. A general equilibrium gravity model is estimated to quantify the welfare effect of the euro and its impact on ...
Silviano Esteve‐Pérez +3 more
wiley +1 more source
Public Health Measures and Prevention of Alcohol-Associated Liver Disease. [PDF]
J Clin Exp Hepatol, 2022 Ayares G +5 more
europepmc +1 more source
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