Results 101 to 110 of about 120,579 (282)
The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited
, 2016 We revisit the effects of double tax treaties on foreign direct investment. Previous empirical studies provide somewhat counterintuitive results suggesting insignificant or even negative effects of tax treaties.
Dreßler, Daniel +2 more
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Transactions of the Philological Society, EarlyView.Abstract Based on an analysis of the Old Literary Tibetan corpus—a corpus of the oldest documented Tibetic language—the present study provides evidence that literary Tibetan v3 verb stems (commonly termed ‘future’) initially encoded passive voice. New arguments put forward in this article range from Trans‐Himalayan nominal morphology to early Tibetan ...
Joanna Bialek
wiley +1 more source
The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine
Gender &History, EarlyView.ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley +1 more source
Bilateral tax treaties: is sufficient relief provided in triangular tax situations? [PDF]
, 2014 Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014.With the international platform for cross border investment and economic development growing year on year at a steady pace ...
Uys, Odette
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M. E. Grant Duff, Philosophic Liberalism and the Global Liberal Cause
History, EarlyView.Abstract Historians disagree about how best to conceptualize nineteenth‐century British Liberalism in relation to its international contexts. This article argues that we can better understand the patterns involved by interrogating individuals who bridged the worlds of partisan politics and elaborated thought.
Alex Middleton
wiley +1 more source
The Role of Tax Expenditures in Enabling Illicit Financial Flows
Revue Internationale de Politique de DéveloppementThe 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 +3 more
doaj +1 more source
The UK’s tax treaties with developing countries during the 1970s [PDF]
, 2017 Tax treaties between developed and developing countries impose considerable costs on the latter, in the form of curbs on their right to tax investment from the former.
Hearson, Martin
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International Journal of Urban and Regional Research, EarlyView.Abstract Shrinking cities are increasingly drawing global attention, but urban shrinkage is seldom considered as an enduring structural condition necessitating a move beyond growth‐centric strategies. The focus often remains on mitigating symptoms rather than embracing the broader implications of long‐term decline. Understanding of what drives decision‐
Marjan Marjanović, Johanna Lilius
wiley +1 more source
The British Journal of Sociology, EarlyView.ABSTRACT Within classical sociological accounts of capitalism, families are curious remnants of the past. Contemporary elite sociology dismisses the family in a different way: by primarily focusing on individual men. When the family does appear within elite studies, scholars frequently follow a stratification framework, which focuses on the ...
Shamus Khan, Max Besbris, Estela Diaz
wiley +1 more source
Corporate Taxation and Multinational Activity [PDF]
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner +3 more
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