Results 51 to 60 of about 311 (222)

Turkiye’s Double Taxation Treaties: Cluster Analysis

Contemporary Economics
This study aimed to investigate the 79 double taxation treaties that Türkiye has signed with various countries and provide empirical evidence of asymmetries among them. The study also highlighted the importance of neutrality in international tax policy; examined the asymmetries caused by varying definitions of concepts and withholding tax rates; and ...
openaire   +2 more sources

Forces Behind South Australia's Unusual Structural Changes Since 1840

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT The agricultural sector's share of GDP in growing economies typically declines but, for a century from the early 1850s, Australia's did not. That trend is most evident for the former colony and now State of South Australia (SA). Moreover, that share for SA has been almost flat since 1980 as well, along with the agricultural sector's share of ...
Kym Anderson
wiley   +1 more source

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source

EU Space Law and Earth's Boundaries: Integrating Environmental Impact Assessment and Corporate Due Diligence

Global Policy, EarlyView.
ABSTRACT The European Union's proposed Space Law aims to establish a unified approach for sustainable space activities across the EU. While the EU's satellite constellations contribute to sustainability efforts, they can also have negative environmental impacts.
Elena Cirkovic, Vitali Braun
wiley   +1 more source

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

Global Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

Symbolism and Substance: How Geopolitics, Organisational Design, and Continental Coherence Shape Africa's Multilateral Reform Aspirations

Global Policy, EarlyView.
ABSTRACT What factors shape African agency in global multilateral reform processes? Rather than a supposed pawn of geopolitical competition, Africa's proactive diplomacy for multilateral reforms is garnering increasing interest. Yet we know surprisingly little about variation in the pursuit of African agency by the African Union (AU) and African Groups
Ueli Staeger
wiley   +1 more source

Impact of Double Taxation Treaties on FDI flows: an application by Centrality

, 2022
Abstract The objective of this study is to analyse the impact of double taxation treaties (DTTs), or tax treaties, on foreign direct investment (FDI) flows. We distinguish between inflows and outflows and between volume flows and flows as a percentage of GDP.
openaire   +1 more source

The OECD Dispute Resolution System in Tax Controversies

Laws
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj   +1 more source

Risk Scenarios for European Rearmament

Global Policy, EarlyView.
ABSTRACT Since Russia's invasion of Ukraine in 2022, the European Union has launched a flurry of initiatives to ramp up European defence spending. Efforts to bolster European defence have further intensified in response to the United States' increasingly hostile stance towards its erstwhile European allies.
Mette Eilstrup‐Sangiovanni
wiley   +1 more source

Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations An Overview of the Algeria-UK Tax Treaty

مجلة البحوث في العلوم المالية و المحاسبة
This study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices.
Mohamed Fouad HENNI
doaj