Results 51 to 60 of about 1,253 (262)
Multilateral Convention (MLI) – Tax Evolution or Revolution?
Studia Iuridica Lublinensia, 2018 The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
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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
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
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International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
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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
THE OECD MULTILATERAL INSTRUMENT
Iustinianus Primus Law Review, 2020 In the last decade, the international tax landscape, characterized by the interaction of more than 200 tax systems, limitation of countries` tax sovereign only in the national borders and difference in tax rules interpretation, has created numerous ...
Elena Neshovska Kjoseva
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Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession
Journal of Applied Philosophy, EarlyView.ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
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LA BONNE GOUVERNANCE DANS LE DOMAINE FISCAL [PDF]
Annals of the University of Oradea: Economic Science, 2010 The good governance in the tax area (i.e. more transparency, exchange of information at all levels, effective cross-border cooperation and fair tax competition) is the key element in rebuilding the global economy after the 2008 financial collapse.
Diamandescu Andrei +1 more
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Society as Reality and Construction: Decolonial Citizenship‐Making
Journal of Applied Philosophy, EarlyView.ABSTRACT Kymlicka asks whether the Marshallian vision of society‐ and membership‐making remains relevant when thinking about possible Indigenous futures. In this article, I first respond to this question. Given the meticulousness of Kymlicka's analysis, my response should be read as complementary, offering additional considerations that I think warrant
Rauna Kuokkanen
wiley +1 more source
On the development of Russian tax treaty case law
ПравоприменениеThe research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
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