Results 31 to 40 of about 4,069,198 (357)

International taxation and environmental protection [PDF]

open access: yesSSRN 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.
openaire   +1 more source

Tax havens reexamined: The impact of global digital tax reforms on international taxation

open access: yesWorld Journal of Advanced Science and Technology
This review delves into the evolving landscape of tax havens in the wake of comprehensive digital tax reforms. This study scrutinizes the implications of global efforts to address tax evasion and profit shifting, particularly in the context of the ...
Etinosa Igbinenikaro   +1 more
semanticscholar   +1 more source

Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries

open access: yesEconomies, 2022
Digitalization has intensified globalization and economic interactivity between countries both developed and developing, increasing the complexity and lack of transparency in economic activities.
Favourate Y. Mpofu
semanticscholar   +1 more source

What is Unilateralism in International Taxation?

open access: yesAJIL Unbound, 2020
The Organisation for Economic Co-Operation and Development (OECD) recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation.
Wei Cui
doaj   +1 more source

International taxation and the organizational form of foreign direct investment

open access: yesJournal of International Business Studies, 2017
We investigate the relation between international taxation and the organizational form of foreign direct investment (FDI). Using micro-level data on inbound FDI relations in Germany, we find that a higher tax burden on income earned in a corporate ...
H. Amberger, Saskia Kohlhase
semanticscholar   +1 more source

Enhancing Oncological Care for India's Aging Population: Addressing the Complex Needs of Older Adults With Cancer

open access: yesAging and Cancer, EarlyView.
Aging‐associated physiological and molecular alterations pose significant challenges in cancer management among India's elderly. Limited geriatric oncology expertise, financial constraints, and inadequate specialized care exacerbate disparities. Strategic expansion of insurance coverage, integration of palliative care, and infrastructural advancements ...
Nihanthy D. Sreenath   +3 more
wiley   +1 more source

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

open access: yesJournal of Legal Studies, 2019
International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin   +2 more
doaj   +1 more source

Source versus Residence. A comparison from a New Economic Geography perspective [PDF]

open access: yes, 2007
Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role.
Commendatore, Pasquale, Kubin, Ingrid
core  

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

Tax Dimension of Internet Advertising in Turkey

open access: yesMaliye Çalışmaları Dergisi, 2021
Earnings from digital platforms have increased exponentially, given the impact of the digital age and technological development. Therefore, the demand and attraction of this form of revenue generation has also increased.
Şeyma Demirel, Hakan Arslaner
doaj   +1 more source

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