Results 131 to 140 of about 41,900 (303)
The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax
Revista Jurídica PortucalenseInternational treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation ...
Anwar Noori Khaleel, Raid Naji AHMED
doaj
PLANTS, PEOPLE, PLANET, EarlyView.Global legal frameworks seek to ensure that benefits arising from the use of biological resources are shared fairly, yet their practical application—particularly where plant materials and Indigenous knowledge are involved—remains challenging. This article presents a case study modelling a pathway for ethical research and commercialisation of Indigenous
Jessica Cartwright +5 more
wiley +1 more source
Information Sharing and International Taxation
The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation ...
Keen, M., Ligthart, J.E.
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European Union’s Member States Sovereignty [PDF]
Knowing that the European Union, as an union of sovereign states, was incorporated in the form of an international organization with competences higher than the state’s, seeing also that it has international legal personality, being a subject of ...
Anghel, Ion M.
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Status and future of seed conservation of threatened plants in the post‐2020 era
PLANTS, PEOPLE, PLANET, EarlyView.Ambitious targets have been set to backup seeds of threatened plants by the global strategy for plant conservation (GSPC), but it is unclear in how far these targets have been met and how seed collection should be organized to meet future challenges. Here, we provide an overview of the status of 44 countries in achieving seed conservation targets.
Andreas Ensslin +130 more
wiley +1 more source
PLANTS, PEOPLE, PLANET, EarlyView.Crop wild relatives (CWR) in Zimbabwe are reservoirs of beneficial agronomic traits, yet they remain under‐documented and poorly conserved. This study developed Zimbabwe's first national CWR checklist based on a conceptual framework combining floristic, ecological and ethnobotanical data, revealing over 2700 taxa, with nearly 1000 edible species ...
Kudakwashe Mutasa +3 more
wiley +1 more source
, 2016 Most third world countries, including Nigeria have traditionally been active participants within the United Nations system. These countries have also participated in numerous international treaties and conventions on a range of important global issues ...
Ahmed-Hameed, Aliyu
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Sustainable Development, EarlyView.ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley +1 more source
The provisional application of international treaties [PDF]
, 2013 The present article deals with a provisional application of international treaties. This issue has important implications both in international law and in constitutional law of the states.
Sturma, P.
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Climate Vulnerability and Renewable Energy Consumption: The Moderating Role of Financial Development
Sustainable Development, EarlyView.ABSTRACT This study investigates the nexus between climate vulnerability (CVUL) and renewable energy consumption (RECO) and tests the moderating effect of financial development (FD) on this relationship. The analysis is, particularly, relevant for the 162 panel countries observed between 1995 and 2022, which face diverse climate risks and exhibit ...
Sorin Gabriel Anton
wiley +1 more source