Results 91 to 100 of about 121,119 (308)

Information Sharing and International Taxation [PDF]

The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation ...
Keen, M., Ligthart, J.E.
core   +1 more source

The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown [PDF]

, 2012
During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy.
Johannesen, Niels, Zucman, Gabriel
core   +2 more sources

The Multilevel Implications of a Sinn Féin Government in Ireland

The Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.
Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley   +1 more source

Puzzles Over International Taxation of Cross Border Flows of Capital Income [PDF]

I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems, and treaty ...
John Whalley
core  

The Forthcoming General Election in the Republic of Ireland: Winds of (Left‐Wing) Change or Plus Ça Change?

The Political Quarterly, Volume 96, Issue 1, Page 180-188, January/March 2025.
Abstract The forthcoming general election will be the most consequential electoral contest for the Republic of Ireland in a century. The polity is situated in truly novel territory with the potential for an historic first: the incoming of a Sinn Féin‐led, left‐wing government.
Chris Ó Rálaigh
wiley   +1 more source

WTO accession, the changing competitiveness of foreign-financed firms and regional development in Guangdong of southern China [PDF]

, 2002
This paper investigates the changing competitiveness of foreign-financed manufacturing firms and its implications for regional development in Guangdong province of southern China in the run-up to World Trade Organization (WTO) accession.
CHEN Y., CHEN Y., CHILD J., CHILD J., DONG Y., DONG Y., Godfrey Yeung, GOODMAN D. S. G., GOODMAN D. S. G., GUANGDONG BUREAU OF STATISTICS (GBS), GUANGDONG BUREAU OF STATISTICS (GBS), GUANGDONG BUREAU OF STATISTICS (GBS), GUANGDONG BUREAU OF STATISTICS (GBS), GUANGDONG BUREAU OF STATISTICS (GBS), GUANGDONG BUREAU OF STATISTICS (GBS), HISHIDA M., HISHIDA M., KYNGE J., KYNGE J., LANDLER M., LANDLER M., LEVY G. R., LEVY G. R., LIN D., LIN D., LU D., LU D., MACBEAN A., MACBEAN A., McKIDDIN W.J., McKIDDIN W.J., MORGAN STANLEY DEAN WITTER, MORGAN STANLEY DEAN WITTER, PRYBYLA J. S., PRYBYLA J. S., SHI Y., SHI Y., STATE STATISTICAL BUREAU, STATE STATISTICAL BUREAU, SUN J., SUN J., THOBURN J. T., THOBURN J. T., VANDERGEEST W, VANDERGEEST W, WANG G., WANG G., WANG Z., WANG Z., WARNER M., WARNER M., WEI Z., WEI Z., YANG J. W., YANG J. W., YANG Y., YANG Y., YU Y., YU Y., ZHONG C., ZHONG C.   +60 more
core   +3 more sources

Centralised by Design: Anglocentric Constitutionalism, Accountability and the Failure of English Devolution

The Political Quarterly, Volume 96, Issue 1, Page 189-198, January/March 2025.
Abstract The Labour manifesto in this year's election implied a radical restructuring of the UK state, the way in which England is governed and in relations across the United Kingdom. The aim of making English devolution the ‘default option’ is set against fifty years of unsuccessful and partial devolution initiatives which have failed to reverse the ...
John Denham, Janice Morphet
wiley   +1 more source

Sustainable Tourism and Projectification: Evidence from South‐Eastern Italy

The Political Quarterly, EarlyView.
Abstract This article examines how public policy can be used to promote local tourism and steer it towards sustainability. It uses the municipality of Lecce—a medium‐sized city in south‐eastern Italy—and the broader Salento region as a critical case study, drawing on descriptive statistics, administrative data on local policy projects promoting culture
Lorenzo Mascioli
wiley   +1 more source

The Role of Tax Expenditures in Enabling Illicit Financial Flows

Revue Internationale de Politique de Développement
The role tax expenditures play in fostering or facilitating illicit financial flows has so far not been studied extensively. We provide an explorative overview of the linkages between tax expenditures and illicit financial flows in both source and ...
Christian von Haldenwang, Lucas Millán-Narotzky, Irma Mosquera Valderrama, Agustín Redonda   +3 more
doaj   +1 more source

INTERPRETATION OF TAX TREATIES

Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi, 2015
Nations benefit economically when their companies work abroad and develop their strength in international markets. Economic power also brings international political power and prestige. When dealing with international business, taxation is one o f the most important problems. Double taxation, which is to tax the same profit by two or more countries,
openaire   +3 more sources