Results 81 to 90 of about 303 (216)

On the development of Russian tax treaty case law

Правоприменение
The research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj   +1 more source

THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION

Iustinianus Primus Law Review, 2022
For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj  

Reimagining Trust as Feminist Praxis: A Transnational Analysis of Gender and Public Confidence in Women's Organizations

Gender, Work &Organization, EarlyView.
ABSTRACT This paper examines trust in women's organizations as a gendered and contextually embedded dimension of institutional trust, drawing on data from 90,192 respondents across 60 countries using the 2017–2022 World Values Survey, the World Bank, and Varieties of Democracy.
Ruby Amanda Oboro‐Offerie
wiley   +1 more source

Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]

PLoS One, 2023
Mamani Monrroy KY, Moreno-Leyva NR, Santander K, Salinas SE, Sánchez-Garcés J.   +4 more
europepmc   +1 more source

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

The Concept of Beneficial Owner in Application of the Ukrainian Double Taxation Treaties

Juridica International, 2016
The term ‘beneficial owner’ has been applied by Ukrainian courts and tax authorities in the area of application of the provisions of double-taxation treaties since the adoption of the Tax Code of Ukraine, in 2010. The changing nature of the concept of beneficial owner, its importance as an instrument for counteraction of treaty shopping, and the ...
Leonid Tymchenko, Pavlo Selezen
openaire   +2 more sources

How and Why EU Institutions Promote the Digital Euro: The Politics of a Central Bank Digital Currency (CBDC)

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The future of money is a crucial issue in the digital age, and the emergence of central bank digital currencies (CBDCs) is widely recognised as a transformative development. However, despite its significant implications for monetary sovereignty, regulatory governance and strategic autonomy, we know relatively little about the political ...
Sebastian Heidebrecht
wiley   +1 more source

Governance perspectives on double tax treaties and foreign direct investment: Do bilateral double taxation treaties matter?

Corporate Law & Governance Review
This paper examines the impact of double taxation treaties on foreign direct investment (FDI) inflows into Vietnam from 50 countries between 2001 and 2021. The findings show a significant and positive effect of double taxation treaties (DTTs) on FDI inflow to the host country, indicating that DTTs mitigate tax-related uncertainties and costs for ...
Thi Thuy Duong Nguyen, Kieu Oanh Ha, Huong Thao Dinh   +2 more
openaire   +1 more source

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

The mutual agreement procedure and arbitration of double taxation disputes

ACDI: Anuario Colombiano de Derecho Internacional, 2008
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj