Results 41 to 50 of about 50,718 (202)

Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]

open access: yes, 2004
The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core  

Catherine de' Medici and the Forest of Orleans: Queenly Participation in Early Modern French Forest Management

open access: yesRenaissance Studies, EarlyView.
Abstract This essay demonstrates how a gender‐informed, more‐than‐human lens can provide new ways to analyse how the role of a queen in forestry management was conceptualised by sixteenth‐century professional men. It explores these ideas as they are presented in a work published by Guillaume Martin, Lieutenant General of the forests and waterways of ...
Susan Broomhall
wiley   +1 more source

Les Limites des conventions fiscales

open access: yesQuaderns IEE
L'interdépendance et l'interconnexion croissantes des économies, des sociétés et des cultures du monde entier, caractéristiques de la mondialisation, définissent le contexte contemporain dans lequel nous vivons.
Anna Sales Odena
doaj   +1 more source

Public houses and civic tensions in early modern Bern [PDF]

open access: yes, 2007
This article examines the delicate relationship between the civic privilege of wine retailing and the constitutional emphasis on order in a city republic.
Kümin, Beat A.
core   +1 more source

Explaining the Populist Radical Right's Success in the 2023 Swiss National Elections: A Reference Group Perspective

open access: yesSwiss Political Science Review, EarlyView.
Abstract This study analyses the success of populist radical right (PRR) parties in the 2023 Swiss elections using reference group theory. While existing literature emphasizes the influence of objective and subjective group membership on electoral choice, it often overlooks voters' feelings toward groups they do not belong to and their perceptions of ...
Anke Tresch, Line Rennwald
wiley   +1 more source

ILR Faculty Publications 2012-13 [PDF]

open access: yes, 2012
The production of scholarly research continues to be one of the primary missions of the ILR School. During a typical academic year, ILR faculty members published or had accepted for publication over 25 books, edited volumes, and monographs, 170 articles ...
ILR School, Cornell University
core   +3 more sources

Youth networks as bridging actors in environmental governance: Roles, achievements and barriers

open access: yesPeople and Nature, Volume 8, Issue 5, Page 1021-1032, May 2026.
Abstract Young people form a large demographic group and have specific interests and views on the current socio‐environmental crises. However, they are largely underrepresented in decision‐making. To bring their visions and claims into environmental governance, youth have created alternative pathways of participation, such as youth networks. Yet, their
Marie‐Morgane Rouyer   +12 more
wiley   +1 more source

Affective Climate and Political Polarization: Identity, Ideology, and Support for Climate Policy

open access: yesCanadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 2, May 2026.
ABSTRACT This paper examines affective climate polarization (ACP) and affective political polarization (APP) – emotional distance between supporters and opponents of decarbonization and political partisans, respectively. Analyzing original, representative Canadian survey data (n = 2503), we examine why people have differing levels of ACP and APP and ...
Emily Huddart   +2 more
wiley   +1 more source

A Reversal of Perspective: The Subject as Citizen under Absolute Monarchy, or the Ambiguity of Notions [PDF]

open access: yes, 2007
Europe has never had a single definition for the term ‘citizen.’ Indeed, over the centuries the significance of this term has undergone far-reaching evolution. In different historical periods, different states, and different European languages, this term
Trzciński, Krzysztof
core  

The Gay Parental Turn: Canadian Gay Fathers and the Reorganization of Care and Community

open access: yesCanadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 2, May 2026.
ABSTRACT Community has long been key to the well‐being of gay men, yet little research examines how gay fathers, specifically, relate to the broader LGBTQ+ community. Drawing on interviews with 18 mostly White, (upper‐) middle‐class Canadian gay fathers, I investigate their expectations and experiences of family and community, showing they describe ...
S. W. Underwood
wiley   +1 more source

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