Results 11 to 20 of about 17,806 (264)
FACTUAL INDETERMINACY IN INTERNATIONAL TAX LAW
BRICS Law Journal, 2016 Legal indeterminacy comes in a variety of forms identified here as: (i) general legal indeterminacy; (ii) factual indeterminacy; and (iii) Mach/Feyerabend factual indeterminacy.
B. Bogenschneider
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Revisiting the Case of Customary International Tax Law [PDF]
International Community Law Review, 2021 Abstract Customary international tax law has traditionally not received a lot of acclaim in international tax law literature. However, the infrastructure of international tax law is becoming increasingly multilateral. The recent adoption of the Multilateral Instrument and the creation of the Inclusive Framework, two initiatives related to the OECD/G20 ...
Broekhuijsen, D.M. +1 more
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Аналітично-порівняльне правознавствоThe article is dedicated to analyzing the cooperation between Ukraine and the European Union, which began with the signing of the Partnership and Cooperation Agreement in 1994 and reached a new level after the signing of the Association Agreement in 2014.
V. Kononenko, О. Chernetska, Y. Fokin
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International Tax as International Law
, 2007 This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the
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OECD and Offshore Financial Centers
Московский журнал международного права, 2007 The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
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A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms
Comparative Economic Research, 2020 The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012
Bassem Salhi, Jabr Al Jabr, Anis Jarboui
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How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
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The global prospects of taxation [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2015 As the process of establishing international economic and financial relations between national economies is on the rise, many states encounter substantial difficulties in the process of collecting their tax claims.
Anđelković Mileva
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Ukraine's Customs Services and the Need for Reform
Recoletos Multidisciplinary Research JournalThe article examines the need to introduce systemic changes in the customs service of Ukraine, caused by present-day challenges and requirements. The authors focus on the key factors that stipulate transformation, such as integration into the European ...
Iryna Sopilko +4 more
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +1 more source