Results 51 to 60 of about 9,824 (308)

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

Increasing Direct Tax Harmonization and the Role of Tax-Relevant Economic Guarantees in Primary EU Law - a Reflection on a (yet to be Formed) Trend

open access: yes
The court is showing a tendency towards exposing secondary EU law to a less intensive review under primary EU law than it does for national law. With a potentially large wave of direct tax law harmonization ahead, this has been met with alertness in ...
Scherleitner, Moritz
core   +1 more source

A Comparison between EU VAT Law and the OECD Internatioanl VAT/GST Guidelines

open access: yes, 2023
This chapter offers a comparison between EU VAT law and the OECD International VAT/GST Guidelines. It focuses mainly on business-to-business (B2B) transactions.
Kristoffersson, Eleonor,
core   +1 more source

Building up the EU Revenue Side: But What Is a Tax in EU Law?

open access: yesPolitics and Governance, 2023
While the US Constitution expressly grants the federation the power to tax, Article 311 TFEU is silent on whether such power exists at the EU level. This contribution argues that the Union has the power to tax, provided that the chosen resources in the basket match the objectives and policies of the Union.
openaire   +3 more sources

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings   +2 more
wiley   +1 more source

COVID 19 and Italian Tax Policy in EU Context

open access: yes, 2020
The high public debt in some country under financial stress ( such as Italy), the need of investments increase and the economic uncertainty , deriving from COVID pandemic crisis, will make necessarily, in a long time fiscal policy, for the
Fabrizio Amatucci
core  

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook   +3 more
wiley   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Tax abuse and legal pluralism:Towards concrete solutions leading to coordination between international Tax Treaty Law and EU Tax Law

open access: yes, 2020
As will be demonstrated in this article, the concepts of abuse adopted at EU and OECD level do not coincide completely. As a result of these differences, conflicts may concretely arise between the EU and international obligations held by the same EU ...
De Pietro, Carla; id_orcid   +1 more
core  

International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania) [PDF]

open access: yesTheoretical and Applied Economics, 2010
The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc.
Cornelia LEFTER, Simona CHIRICĂ
doaj   +1 more source

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