Results 31 to 40 of about 143 (114)

Non‐State Regulators? Civil Society as Extension of the State in a Context of a Regularization Scheme for Undocumented Migrants

open access: yesEuropean Policy Analysis, Volume 12, Issue 1, Winter 2026.
ABSTRACT “Opération Papyrus” was implemented in the Swiss Canton of Geneva between 2017 and 2018 with the aim of granting residence permits to undocumented migrants who met pre‐established criteria. This program serves as an exemplary case of involving nongovernmental actors to facilitate what were originally state‐controlled procedures.
Jan‐Erik Refle   +3 more
wiley   +1 more source

Relocating Citizens From Urban Environments Exposed to Hazardous Levels of Contamination: A Rapid Scoping Review

open access: yesRisk, Hazards &Crisis in Public Policy, Volume 16, Issue 4, December 2025.
ABSTRACT Background Hazardous levels of contaminants produced by anthropogenic activities are increasingly pervading residential environs and urban areas. Hazardous contamination can pose significant health risks for citizens dwelling in exposure pathways.
Rosina Johnson   +3 more
wiley   +1 more source

The Bilateral Tax Treaty between the United Kingdom and Spain Regarding Gibraltar: another Step in Gibraltar’s Quest for De-listing as a Tax Haven

open access: yesCuadernos de Gibraltar, 2019
EL ACUERDO INTERNACIONAL EN MATERIA DE FISCALIDAD ENTRE EL REINO UNIDO Y ESPAÑA SOBRE GIBRALTAR: UN PASO MÁS EN EL OBJETIVO DE GIBRALTAR DE SALIR DE LAS LISTAS DE PARAÍSOS FISCALES Este artículo trata de analizar las diferentes cuestiones que
Álvaro Checa Rodríguez
doaj   +1 more source

Building a Non‐Farmhouse: Labor Migration, Construction, and the Decline of Peasant Agriculture in Rural Peru

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 30, Issue 4, December 2025.
ABSTRACT This paper examines how residential architecture engages with lifestyles and livelihoods, permitting some activities while foreclosing others. Focusing on houses built by Teodora, her father, and her son in the Peruvian peasant community of Allpachico, I show how experiences of migration paid for and informed the designs of, and materials used
Susan Vincent
wiley   +1 more source

La atracción de teletrabajadores internacionales en el marco del régimen español de impatriados y sus posibles controversias jurídico-fiscales

open access: yesIDP
El presente artículo analiza el régimen español de impatriados, regulado en el artículo 93 de la LIRPF y actualizado en 2022. Se trata de un régimen concebido para atraer talento internacional mediante un tratamiento fiscal preferencial. En este contexto,
Daniel Santiago Marcos
doaj   +1 more source

Casa de vó (ou 20 metros de papéis sociais)

open access: yesCartema, 2023
Este ensaio visual é composto por fotoperformances que refletem as relações entre gênero, papeis sociais e arquitetura por meio de ações realizadas durante uma residência artística no interior de Minas Gerais em 2023. Na parte mais distante do espaço da
Gabriela Canale Miola
doaj   +1 more source

MY NEIGHBOR THE GRINGO: Commercialized Intimacies and Newcomer Hospitality in a Rio de Janeiro Favela

open access: yesCultural Anthropology, Volume 40, Issue 4, Page 726-752, November 2025.
ABSTRACT During the past two decades, foreigners have acquired housing stock in many of Rio de Janeiro's oldest and most iconic favelas, or self‐built neighborhoods, and invested in capital improvements, with an eye toward turning private residences into lodging accommodations.
ALESSANDRO M. ANGELINI, GARETH A. JONES
wiley   +1 more source

El Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y el ciclo político: incidencia económica desde una doble perspectiva

open access: yesRevista de Estudios de la Administración Local y Autonómica, 2020
El Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITPAJD) es un impuesto que grava la riqueza. Su recaudación está cedida a las CC.AA que tienen capacidad normativa para modificar los elementos básicos que determinan la deuda ...
M.ª Ángeles Ortega Almón   +2 more
doaj   +3 more sources

A Threshold Effect Analysis of Households' Ability to Maintain Economic Welfare: Rural–Urban Dichotomy in Ghana

open access: yesPolitics &Policy, Volume 53, Issue 5, October 2025.
ABSTRACT This study examines the ability of households to maintain economic welfare and the threshold at which it occurs. We use the Mobile Financial Service Survey (MFSS) data comprising a probability sampling of all Ghanaian households for the econometric analysis.
Alhassan A‐. W. Karakara   +2 more
wiley   +1 more source

UN NUEVO EXIT TAX EN EL ORDENAMIENTO ESPAÑOL: EL ARTÍCULO 95 BIS LIRPF [PDF]

open access: yesCrónica Tributaria, 2015
La reforma fiscal acometida en 2014 ha introducido un nuevo impuesto de salida en el ordenamiento español. En efecto, el artículo 95 bis LIRPF, en vigor desde el 1 de enero de 2015, resulta aplicable a determinados supuestos de traslado de residencia ...
Aurora Ribes Ribes
doaj   +2 more sources

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