Results 261 to 270 of about 1,710,829 (347)

The labor market of digital labor platforms in Chile: companies, state regulation and workers. [PDF]

Front Sociol
Stecher A, Morales K, Valenzuela A.
europepmc   +1 more source

The Invisible Hand, the Visible Wound, and the Commercial Determinants of Health: Complicity of Commercial Entities and the Palestine Catastrophe. [PDF]

Int J Soc Determinants Health Health Serv
Mofizul Islam M.
europepmc   +1 more source

An analysis of e-cigarette policy action, inaction and industry influence: implications for youth uptake in New Zealand. [PDF]

Perspect Public Health
Hardie L, Freeman B, McCool J.
europepmc   +1 more source

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Governance of tax courts

Economics of Governance, 2018
This paper attempts to penetrate the “black box” of the judiciary through an empirical investigation of the Italian tax courts of first instance. Both judicial delay and two-stage Data Envelopment Analysis approach with bootstrap are used to measure the efficiency of the court system and to further identify the main determinants of efficiency which, in
Ippoliti, Roberto, Ramello, Giovanni B.
openaire   +3 more sources

Tax Courts

Max Planck Encyclopedia of Comparative Constitutional Law, 2019
Klamet Johannes, Herrmann Nicole
openaire   +2 more sources

Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts as a “Subsequent Practice” under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)

Bulletin for International Taxation, 2021
Professor Guglielmo Maisto, in contributing to the 75th anniversary issue of the Bulletin for International Taxation, considers the topic of interpretation of tax treaties and the decisions of foreign tax courts as “subsequent practice” under articles 31
G. Maisto
semanticscholar   +1 more source

The trial tax and the intersection of race/ethnicity, gender, and age in criminal court sentencing.

Law and Human Behavior, 2023
OBJECTIVE Prior research consistently demonstrates that defendants convicted at trial are sentenced more harshly than those who plead guilty. Additionally, a vast literature has shown that Black and Hispanic defendants, and especially young minority ...
Peter S. Lehmann
semanticscholar   +1 more source

Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard

World Tax Journal, 2022
Tax administrations globally increasingly rely on artificial intelligence (AI) systems for automation. However, automation has a huge potential impact on the rights of taxpayers subject to algorithmic assessments, which is compounded by the opacity of ...
B. Kuzniacki, Marco Almada, K. Tylinski, Łukasz Górski, Beata Winogradska, Reza Zeldenrust, F. B. Luengo, G. Misuraca, C. V. Noordt   +8 more
semanticscholar   +1 more source

The Relationship between the Taxation of Business Profits and Income from Immovable Property under Tax Treaties

Social Science Research Network, 2022
This article examines the relationship between the provisions in the OECD Model on income from immovable property and on business profits, establishes the overlaps, demonstrates how these overlaps were solved by the predecessors of the OECD and domestic ...
S. Kostikidis
semanticscholar   +1 more source

Assessing the Italian tax courts system by weighted three-way log-ratio analysis

, 2020
Deciding on what should be the most suitable reforms of a national judicial system, whether this means reorganising a courts' structure or offering incetives to judges, requires more empirical evidence.
R. Lombardo, I. Camminatiello, A. D’Ambra, E. Beh   +3 more
semanticscholar   +1 more source