Results 61 to 70 of about 46,530 (312)
PhDThis thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status.
Edwardes-Ker, M., Edwardes-Ker, Michael
core
"Towards a new method of constitutional bargaining? The role and impact of EU institutions in the IGC and convention method of treaty reform" [PDF]
This paper looks at the impact of the change from negotiating EU treaty reform within intergovernmental conferences to the new convention method. As most existing studies of treaty reform explain actor influence based exclusively upon relative actor ...
Beach, Derek
core
ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic.
Sarah Mohammad Suleiman Alsyoof +2 more
wiley +1 more source
European Construction in the Conception of the Lisbon Treaty [PDF]
The Lisbon Treaty that became valid on December, 1st 2009, represents a basic juridical document for the future of the European Union. By means of it, it is continued the reform process of the European construction started by the Amsterdam and Nice ...
Bojinca, Gheorghe Marian, Bojinca, Moise
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ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Legal framework for foreign debt of countries
Foreign loans have distinct provisions regarding their legal nature, foreign loans are different than sources of international financing such as foreign investment, and foreign aid.
علي ضياء حسين الشمري
doaj +1 more source
European Union defence policy – treaty dimension
Defence policy has recently become one of the components of the external dimension the European Union policy, reflecting, in a sense, on the need to be a strategic player in international relations and not only in economic matters. This article presents
Łukasz Potocki
doaj +1 more source
THE LISBON TREATY: A SINUOUS RATIFICATION [PDF]
This article deals with the intricate ratification process of the Lisbon Treaty, while focusing on the thorny issues of Euroscepticism and democratic deficit within the European Union in the current institutional context.
Adrian-Gabriel Corpadean
core
Mapping the Overlapping Spheres: European Constitutionalism after the Treaty of Lisbon [PDF]
Despite their substantial similarity, there are two principal overarching differences between the abandoned Constitutional Treaty and its intended successor, the Treaty of Lisbon. The latter document has been methodically stripped of many elements that
Cooper, Ian
core
The politics of IMF–EU cooperation : institutional change from the Maastricht Treaty to the launch of the Euro [PDF]
How do regional changes affect the process of global governance? This article addresses this question by examining how the International Monetary Fund (IMF) responded to the challenges presented by Economic and Monetary Union (EMU) between the signing of
Broome, André, André Broome
core +1 more source

