Results 111 to 120 of about 120,579 (282)
The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties? [PDF]
, 2018 The investment treaty network and the tax treaty network comprise more than 3,000 treaties each. The provisions of these treaties generally are highly customized on the basis of the investment flows and economic interests of the contracting States ...
Bravo, Nathalie
core
Natural Resources Forum, EarlyView.ABSTRACT This empirical study examines the impact of green finance on economic growth and renewable energy in a group of 76 developing nations in 2010–2019. Results from a cointegration analysis, vector error correction model, and Granger causality test confirm a cointegrating relationship between green finance, renewable energy, economic growth, and ...
Xuan‐Hoa Nghiem +2 more
wiley +1 more source
A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy
Global Policy, EarlyView.ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley +1 more source
Hierarchical connection in the system of sources of EU tax law
Науковий вісник Ужгородського національного університету. Серія ПравоThe article examines the hierarchical structure of the EU legal sources system and the interconnections between them, with a particular focus on tax law.
I. I. Babin, L. I. Vdovichena
doaj +1 more source
“Green Developmentalism” and the Role of International Law in Negotiating the Energy Transition
Global Policy, EarlyView.ABSTRACT Policy evolutions in North American and European capitals have prompted debates about ongoing shifts in global economic governance from a primary emphasis on promoting markets to a more extensive role for the state in steering economic relations.
Lorenzo Cotula
wiley +1 more source
Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?
Global Policy, EarlyView.ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley +1 more source
The Globar War: The EU’s Apple Tax Case
ECONOMICS, 2017 It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
doaj +1 more source
International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
Tax Treaty Interpretation in Spain [PDF]
, 2001 This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual ...
Ribes Ribes, Aurora +1 more
core +1 more source
Global Policy, EarlyView.ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley +1 more source