Results 51 to 60 of about 43,000 (308)
Iustinianus Primus Law Review, 2016 Bilateral treaties on elimination of double taxation and prevention of fiscal evasion have a key role in the context of international tax cooperation. On one hand, these double tax treaties encourage international investment and global economic growth ...
Elena Neshovska Kjoseva
doaj
State Taxation of Nonresident Foreign Nationals Under International Law [PDF]
, 2015 The United Nations Model Convention on Double Taxation is the current international standard by which foreign national nonresidents are taxed. This model convention was developed specifically to address the problem of subjecting foreign nationals to ...
Witlin, Eric H.
core
Sustainable Development, EarlyView.ABSTRACT Certain attributes of large‐scale complex systems are often expressed through sets of indicators. For example, the sustainability of an entity, be it a nation, a city, an energy system, a corporation etc., can be effectively represented by indicators and corresponding data series.
Vassilis S. Kouikoglou +1 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley +1 more source
Правоприменение, 2022 The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level.
E. A. Ponomareva
doaj +1 more source
The UK’s tax treaties with developing countries during the 1970s [PDF]
, 2017 Tax treaties between developed and developing countries impose considerable costs on the latter, in the form of curbs on their right to tax investment from the former.
Hearson, Martin
core
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
Entrepreneurship and Sustainability Issues, 2020 At the OECD level, within the framework of taxation, relevant documents that directly concern the procedure for enhancing interaction and cooperation among its member states are being developed.
Egor V. Dudukalov +5 more
doaj +1 more source
Tax Treaty Interpretation in Spain [PDF]
, 2001 This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual ...
Ribes Ribes, Aurora +1 more
core +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT The field of Environmental Social Governance (ESG) investment has witnessed significant growth in recent decades, driven by the widespread adoption of “carbon neutral” efforts by most nations. Industry would prioritize ESG in a global context characterized by significant uncertainty.
Ashutosh Yadav +4 more
wiley +1 more source