International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
Transatlantic Issues in Electronic Commerce [PDF]
The global and dynamic e-commerce marketplace will increasingly impact the nature of national and international economic and government relations. This paper highlights three areas where the United States and European Union (EU) governments differ in ...
Catherine L. Mann
core
Financing for Sustainable Development Goals (SDGs) in the Era of COVID-19 and Beyond. [PDF]
Eur J Dev Res, 2023 Arora RU, Sarker T.
europepmc +1 more source
Corporate Taxation and Bilateral FDI with Threshold Barriers [PDF]
The paper brings out the special mechanism through which taxes influence bilateral FDI, when investment decisions are two-fold in the presence of fixed setup flows costs.
Assaf Razin +2 more
core
Capital Mobility and Tax Competition: A Survey [PDF]
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border ...
Bernd Huber, Clemens Fuest, Jack Mintz
core
Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
Global Financial Information, Compliance Incentives and Conflict Funding [PDF]
Interdiction of terrorist funds has become a priority for intergovernmental cooperation. Logically, this initiative should affect SDM financing as well as conflict funding more generally - particularly where incumbent states can outlaw such movements ...
Valpy FitzGerald
core
Economic evaluation of the recent French tobacco control policy: a model-based approach. [PDF]
Tob ControlDevaux M +8 more
europepmc +1 more source
Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]
PLOS Glob Public HealthEtter-Phoya R +4 more
europepmc +1 more source
The OECD and Ritualized Isomorphism: Anti-Corruption Monitoring, the 'Narrow View' of Corruption and the Transnational Political Order. [PDF]
Crit Sociol (Eugene)Bittle S, Frauley J.
europepmc +1 more source