Results 71 to 80 of about 43,000 (308)
Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options [PDF]
, 2016 There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there ...
Holzmann, Robert
core
On the relevance of double tax treaties [PDF]
, 2018 This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping.
Petkova, Kunka +2 more
core +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
Justice Between Coexisting Generations: Birth Cohorts or Age Groups?
Global Policy, EarlyView.ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
wiley +1 more source
Corporate Taxation and Multinational Activity [PDF]
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner +3 more
core
Tax co-ordination and the enlargement of the European Union [PDF]
, 1998 In this paper the concept of tax co-ordination within the European Union (EU) is discussed, in view of the coming enlargement of the EU. The tax externalities that possibly arise in a single market are analysed, as well as the ways these externalities ...
Groenendijk, Nico S.
core +2 more sources
Global Policy, EarlyView.ABSTRACT The growing significance of informal intergovernmental organisations (IIGOs) in global politics necessitates a re‐evaluation of leadership dynamics. We develop a theory framework that enables us to explain why countries take on leadership roles in IIGOs, with a specific focus on climate politics.
Christin Heinz‐Fischer +1 more
wiley +1 more source
The OECD Dispute Resolution System in Tax Controversies
LawsThe 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
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 +3 more
wiley +1 more source
Науковий вісник Ужгородського національного університету. Серія ПравоThe article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
doaj +1 more source