Results 61 to 70 of about 180,330 (216)

Paraísos Fiscales y Medidas Contra el Fraude Fiscal Internacional

open access: yes, 2023
Mi TFG “Paraísos Fiscales y Medidas Contra el Fraude Fiscal Internacional” comienza definiendo la figura de paraíso fiscal y recorre su estructura y características básicas hasta llegar a la recopilación de una serie de listas que recogen varios de estos entes.
openaire   +1 more source

Public Preferences on the Economy–Environment Trade‐Off in France, Germany, Great Britain, and the United States

open access: yesPolitics &Policy, Volume 53, Issue 3, June 2025.
ABSTRACT Climate change is increasing pressure on policymakers and the public to face perceived trade‐offs between economic growth and environmental sustainability, but is it possible to fulfill human needs within the ecological limits of the planet? This article investigates how the public prioritizes this trade‐off. We analyze the drivers of citizens'
Soomin Oh, David Hudson, Jennifer Hudson
wiley   +1 more source

Paraísos fiscales [PDF]

open access: yes, 2018
En este trabajo, realizado para la presentación del Trabajo de Fin de Grado de la Universidad de Sevilla en el Grado de Finanzas y Contabilidad, se abordará el tema de los paraísos fiscales.
Gamero Távora, Javier
core  

Exploring the resilience of social insurance systems in the light of endogenous welfare austerity: Insights from Sweden

open access: yesInternational Social Security Review, Volume 78, Issue 2-3, Page 55-77, April-September 2025.
Cet article vise à problématiser et à développer le concept de la résilience dans les systèmes de sécurité sociale en se penchant davantage sur des processus plus endogènes et en particulier l’austérité sociale endogène. Si la littérature existante traitant de la résilience et de l’austérité sociale a principalement identifié des facteurs externes ou ...
Angelica Börjesson, Lars Karlsson
wiley   +1 more source

El incumplimiento de España de la obligación de recuperación de ayudas de Estado. La reciente Sentencia del TJUE de 9 de junio de 2011, Asuntos acumulados C-465/09 a C-470/09 A [PDF]

open access: yes, 2011
La Comisión Europea viene reclamando a España, desde el año 2001, la recuperación de unas ayudas de Estado consistentes en regímenes de ayudas fiscales concedidas por las tres Diputaciones vascas.
Pérez Bernabeu, Begoña
core   +1 more source

Upstream and downstream implementation arrangements in two‐level games. A focus on administrative simplification in the Italian National Recovery and Resilience Plan

open access: yesReview of Policy Research, Volume 42, Issue 2, Page 212-233, March 2025.
Abstract The onset of the European NGEU program represented for European member states a formidable opportunity for post‐pandemic recovery and yet a significant challenge at the same time: to receive and retain EU funds, each state had to promptly draw up a National Recovery and Resilience Plan—NRRP) and commit to a pressing timetable for its ...
Fabrizio Di Mascio   +2 more
wiley   +1 more source

Informe sobre la fiscalidad de la economía digital con especial atención al caso español [PDF]

open access: yes, 2018
Con este estudio, se pretende sintetizar la iniciativa llevada a cabo por la OCDE para combatir las estrategias de planificación fiscal empleadas por ciertas empresas multinacionales.
Fernández Hernández, Virginia
core  

Measuring the performance of Antarctic Treaty decision‐making

open access: yesConservation Biology, Volume 39, Issue 1, February 2025.
Abstract Agreements reached at the Antarctic Treaty Consultative Meetings (ATCMs) are among the primary means for addressing Antarctic conservation and environmental protection issues. However, according to contemporary scholars, Antarctic Treaty decision‐making is becoming increasingly unresponsive to the rising environmental challenges in the region.
Natasha Blaize Gardiner   +3 more
wiley   +1 more source

El plan de acción BEPS de la OCDE: pasado, presente y futuro [PDF]

open access: yes, 2015
Este trabajo ofrece una visión general del denominado Plan de Acción BEPS de la OCDE. El estudio se divide en tres grandes bloques. En primer lugar se explica el origen del proyecto haciendo referencia a informes previos de Organizaciones Internacionales
Pedrosa López, José Carlos
core  

Populist Narratives and Personalized National Role Conception in Middle Powers: The Cases of Mexico and Turkey During the COVID‐19 Pandemic

open access: yesPolitics &Policy, Volume 53, Issue 1, February 2025.
ABSTRACT This article examines the populist influences on middle power roles, focusing on two charismatic populist leaders, Presidents López Obrador in Mexico and Erdoğan in Turkey during the COVID‐19 pandemic. Conventional middle power theories emphasize material, behavioral and identity factors as shaping middle power roles, highlighting the ...
R. Melis Baydag   +1 more
wiley   +1 more source

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