Results 81 to 90 of about 43,000 (308)

Scope Of International Treaties To Avoid Double Taxation

Competitiveness and Innovation in the Knowledge Economy, 2023
The conventions concluded by the Republic of Moldova on the notion of "person" do not include the element of society, replacing it with the notion of a legal entity. Data: However, the conventions concluded by the Republic of Moldova in the article that will refer to the general definitions (art. 3), will not even refer to the content of a legal person,
openaire   +3 more sources

Corporate income tax competition, double taxation treaties, and foreign direct investment [PDF]

Journal of Public Economics, 1995
Abstract In the presence of international capital mobility, foreign direct investment is influenced by corporate income tax rates and the rules of how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction methods are considered as tax rules.
openaire   +2 more sources

The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]

Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core   +1 more source

Hong Kong – After the change of sovereignty [PDF]

, 1998
On 1 July 1997 the People’s Republic of China (PRC) resumed sovereignty over Hong Kong. Peter Willoughby (Consultant, Deacons Graham & James) summarises the impact on the laws of Hong Kong Special Administrative Region of the People’s Republic of China ...
Willoughby, Peter
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Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
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

National identity after conquest

American Journal of Political Science, EarlyView.
Abstract Conquering powers routinely adopt state‐directed nationalization projects that seek to make the boundaries of the nation coterminous with the (newly expanded) boundaries of the state. To this end, they implement policies that elevate the economic status of individuals who embrace the occupier's national identity and discriminate against those ...
Christopher Carter, Daniel W. Gingerich
wiley   +1 more source

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

International Tax Cooperation and Capital Mobility [PDF]

The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
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