Results 61 to 70 of about 310 (215)

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

Work from Anywhere: Treaty Shopping in Disguise?

Acta Universitatis Lodziensis Folia Iuridica
The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation.
Natalia Jarzębowska
doaj   +1 more source

Transfer pricing and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime ...
Veronika Solilová, Veronika Sobotková
doaj   +1 more source

The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0

Global Policy, EarlyView.
ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley   +1 more source

THE OECD MULTILATERAL INSTRUMENT

Iustinianus Primus Law Review, 2020
In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
doaj  

The Canadian Arctic Sector: the Tide Under International Law

Московский журнал международного права, 2007
This article examines the legal foundation of Canadian claims to its Arctic Sector. In pursuing this goal the article focuses on the legal grounds, establishing Canadian rights in this sector and thus endorsed by the government of Canada.Several groups ...
A. N. Nikolaev, I. V. Bunik
doaj   +1 more source

Palestine, Public Sentiment and the Limits of Omani Foreign Policy Discourse

Global Policy, EarlyView.
ABSTRACT This article examines how expressions of solidarity with Palestine in Oman reveal transformations in state–society relations during the Gaza war of 2023–2025, a period of leadership transition and regional rupture. Drawing on elite statements, opinion columns and semi‐structured interviews, it combines framing analysis with thematic analysis ...
Sumaiya Al‐Wahaibi
wiley   +1 more source

The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana, Jorge Antonio Villagra Cayamana   +1 more
doaj  

The Taxation of Digital Nomads Under Romanian Law: What is the Catch?

Acta Universitatis Lodziensis Folia Iuridica
Promoted as an attractive country for digital nomads (ranked on the 3rd place in the Digital Nomad Index1), Romania adopted the Law no. 69 of 29 March 2023, which brought changes to the tax regime for digital nomads.
Mirela Buliga
doaj   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source