Results 61 to 70 of about 303 (216)
The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine
ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley +1 more source
Transfer pricing and the Czech tax policy
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
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
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 +1 more
doaj
The Taxation of Digital Nomads Under Romanian Law: What is the Catch?
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 Canadian Arctic Sector: the Tide Under International Law
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
Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?
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
THE OECD MULTILATERAL INSTRUMENT
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 effect of addback statutes on CEO compensation
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 +3 more
wiley +1 more source
Financing child rights in Malawi. [PDF]
Etter-Phoya R +9 more
europepmc +1 more source

