Results 31 to 40 of about 32,667 (217)

Constitutionality of the Double Tax Agreement Ratification in Indonesia

open access: yesJurnal Konstitusi
In Indonesia, Double Tax Agreements (DTAs) are ratified by Presidential Regulation without the approval of the House of Representatives, a practice that has continued even after Constitutional Court Decision No. 13/PUUXVI/2018.
Taufiq Adiyanto
doaj   +1 more source

A Critical Approach and Recommendations on Force Majeure and its Legal Consequences in Tax Law

open access: yesİstanbul Hukuk Mecmuası, 2020
The concept of force majeure and its legal consequences in tax law are discussed in this study with a critical perspective. Under separate titles regarding general tax law, tax procedure law, tax enforcement law, tax penal law, and customs tax law, the ...
Esra Ekmekçi Çalıcıoğlu   +3 more
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Reflections on Slovak Customs Legislation From the Perspective of the EU Customs Union

open access: yesFinancial Law Review
The customs law system within the EU Customs Union is characterized by the coexistence of EU law and national legislation respecting the primacy of EU law.
Adrián Popovič, Soňa Simić
doaj   +1 more source

Environmental challenges and economic cooperation between Ukraine and the EU: prospects for sustainable development

open access: yesАналітично-порівняльне правознавство
The article is dedicated to analyzing the cooperation between Ukraine and the European Union, which began with the signing of the Partnership and Cooperation Agreement in 1994 and reached a new level after the signing of the Association Agreement in 2014.
V. Kononenko, О. Chernetska, Y. Fokin
doaj   +1 more source

Civil and tax law: vice versa

open access: yesПравоприменение, 2020
The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations.The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax ...
Marina V. Sentsova (Karaseva)
doaj   +1 more source

Relationship between tax law and private law [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2016
This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its ...
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap   +2 more
wiley   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

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