EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case [PDF]
Moritz Scherleitner, Tomi Viitala
openalex +1 more source
Imminent Prospects for Additional Finance: What Might Be Done Now or Soon and Under What Conditions [PDF]
foreign aid, taxation, subsidies, revenue, international economic ...
Clunies-Ross, Anthony
core
ABSTRACT Climate variability is affecting the productivity, profitability, and resilience of smallholder dairy producers in developing countries. The adoption of climate‐smart (CS) dairy practices has been promoted to mitigate these negative effects. However, while interest in dairy CS practices is growing, empirical evidence on their adoption patterns
Mercy Mburu +4 more
wiley +1 more source
Farmers’ Protests in Germany: Media Coverage and Types of Bias
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Trends and sources of international taxation = Tendencias y fuentes de la fiscalidad internacional
Carlos María López Espadafor
openalex +2 more sources
Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword? [PDF]
Kartikeya Singh +2 more
openalex +1 more source
The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core +1 more source
Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?
ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik +3 more
wiley +1 more source
Classification Issues of Source Income from Intellectual Properties in International Taxation
Seung-Yeong Jeong
openalex +2 more sources
Consumption Taxation in a Digital World: A Primer [PDF]
The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based ...
Ligthart, J.E.
core +1 more source

