Results 31 to 40 of about 1,214 (244)
Правоприменение, 2022 The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level.
E. A. Ponomareva
doaj +1 more source
The EU Cities Mission: A Governance Innovation for Stockholm?
Environmental Policy and Governance, EarlyView.ABSTRACT Acknowledging that cities play a key role in climate change mitigation, the European Union (EU) launched the Cities Mission in 2021 to accelerate urban climate action. Intended as a governance innovation, it seeks to stimulate mission‐oriented governance in cities.
Lisa Sanderink +2 more
wiley +1 more source
Taxing data when the United States disagrees
European Law OpenWhat is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law?
Tarcísio Diniz Magalhães +1 more
doaj +1 more source
Taxation of cross-border digital transactions: development of approaches to income classification
Правоприменение, 2021 The subject. The developing approaches towards the classification of various types of income received as a result of electronic transactions for the purposes of domestic tax legislation and double tax treaties at the level of international tax governance
N. S. Milogolov, A. B. Berberov
doaj +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT As global climate ambitions intensify, the key challenge lies not in setting renewable energy targets but in designing governance systems that can translate them into lasting transformation. The transition management literature has advanced a valuable research agenda for initiating change through niche innovations and participatory arenas in ...
Alexander L. Q. Chen‐Florea +2 more
wiley +1 more source
Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
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, 2012 What exactly is tax treaty override ? When is it realized ? This thesis, which is the result of a co-directed PhD between the University of Bologna and Tilburg University, gives a deep insight into a topic that has not yet been analyzed in a systematic way. On the contrary, the analysis about tax treaty override is still at a preliminary stage.
openaire +4 more sources
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
European Policy Analysis, EarlyView.ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley +1 more source
International Journal of Cancer, EarlyView.What's New? While the association between tobacco consumption and oral cancer is well established, the effect of cessation, particularly of chewing tobacco, the most common tobacco product in South Asia, is understudied. This case–control study in an Indian population demonstrates that a longer duration of tobacco smoking and chewing cessation is ...
Gayathri B. Pullat +8 more
wiley +1 more source
Impact of Sovereign Debt Maturity on Fiscal Sustainability
International Journal of Finance &Economics, EarlyView.ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso +3 more
wiley +1 more source