Results 1 to 10 of about 448,135 (320)
, 2002 The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations.
Roger Gordon, James R. Hines
+5 more sources
Jus StrictumThis paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova +1 more
doaj +3 more sources
International taxation and environmental protection [PDF]
SSRN Electronic Journal, 2020 Building upon the existing literature, this Chapter shows that international tax law might have either positive or negative effects on the protection of the environment. First, this Chapter discusses the positive effects that international tax law could have on environmental protection if global environmental taxes were to be adopted.
Alice Pirlot
openalex +3 more sources
International Commodity Taxation Under Monopolistic Competition [PDF]
SSRN Electronic Journal, 2001 We analyze non-cooperative commodity taxation in a symmetrictwo-country trade model characterized by monopolisticcompetition and international firm and capital mobility. In thissetting, taxes in one country affect foreign welfare through therelocation of
Andreas Haufler, Michael Pflüger
core +11 more sources
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical ...
James R. Hines Jr., Roger H. Gordon
core +2 more sources
Filling a financial gap in SDG3 achievement: Investments vs. budget funds [PDF]
Public and Municipal Finance, 2023 This paper delves into the challenge of financing Sustainable Development Goal 3 “Ensure healthy lives and promote well-being for all at all ages” (SDG 3). Despite its ambitious nature, the achievement of this goal has been hindered by a substantial lack
Alex Plastun +4 more
doaj +1 more source
How Digital Economy Helps Rural Poverty Alleviation and Rural Revitalization in China [PDF]
E3S Web of Conferences, 2021 In the context of the implementation of the rural revitalization strategy, the development of the digital economy closely connects with it. The realization of rural revitalization needs to make full use of the advantages of the digital economy to promote
Zhang Xun +3 more
doaj +1 more source
Land, 2023 With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
doaj +1 more source
Changing patterns of business behavior: The Ukrainian experience of adaptation of global accounting and financial mechanisms [PDF]
SHS Web of Conferences, 2023 In the context of growing turbulence in economic development, it becomes necessary to determine the main patterns of interaction between business and its counterparties. The purpose of this study is to determine behavior patterns - patterns and eliminate
Calinescu Tetyana +2 more
doaj +1 more source
Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]
Problems and Perspectives in Management, 2020 An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka +4 more
doaj +1 more source