Results 51 to 60 of about 775,996 (234)

Null Effects of the State Pension Age on Mortality in the Netherlands

Health Economics, EarlyView.
ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley   +1 more source

The history of double tax conventions in Croatia

Financial Theory and Practice, 2014
After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions.
Hrvoje Arbutina, Nataša Žunić Kovačević   +1 more
doaj   +1 more source

Tax treaty override in Slovakia - Digital platform permanent establishment

Bratislava Law Review, 2018
The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place.
Tomáš Cibuľa, Matej Kačaljak
doaj   +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, José Alves, Oļegs Matvejevs, Oļegs Tkačevs   +3 more
wiley   +1 more source

The complexity of references to the temporarily suspended norms of international tax treaties

Правоприменение
Subject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No.
I. A. Khavanova
doaj   +1 more source

Transfer pricing and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime ...
Veronika Solilová, Veronika Sobotková
doaj   +1 more source

Beat It: Tax Reform and Tax Treaties

SSRN Electronic Journal, 2018
The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violations of US tax treaties. However, most of those potential violations, such as new IRC section 951A and to a large extent new IRC section 59A, are covered by the Savings Clause (US model article 1(4)). The only remaining question is whether IRC section 59A
openaire   +2 more sources

Fiscal Cyclicality and Debt Sustainability: Evidence From Over a Century of Data

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a historical fiscal dataset for a group of 11 economies over the period 1880–2022, we examine debt sustainability and fiscal policy cyclicality and assess the factors influencing fiscal behaviour. We find that positive and statistically significant responses of primary balances to debt emerge in specific historical episodes and ...
Christos Chrysanthakopoulos, Franciscos Koutentakis, Athanasios Tagkalakis   +2 more
wiley   +1 more source

International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania) [PDF]

Theoretical and Applied Economics, 2010
The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc.
Cornelia LEFTER, Simona CHIRICĂ
doaj   +1 more source

Towards SDG‐Aligned Carbon Neutrality in EU Countries: How Energy Policy, Energy R&D Budget, and Sustainable Growth Shape the Transition?

Sustainable Development, EarlyView.
ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli, Azad Erdem, Mucahit Aydin, Cisem Bektur   +3 more
wiley   +1 more source