Results 61 to 70 of about 121,119 (308)

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
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
doaj   +1 more source

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

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
doaj  

KEY ISSUES OF COST-BENEFIT METHODOLOGY FOR IRISH INDUSTRIAL POLICY. General Research Series Paper No. 172, 1998 [PDF]

, 1998
Industrial development policy in Ireland has long been characterised by its reliance on both discretionary and non-discretionary incentives. The former includes a range of grants for new investment or expansion projects in manufacturing and certain ...
Honohan, Patrick
core  

On an Aggregation Theory for Indicators Expressing Behaviors of Complex Systems With an Application to Sustainability

Sustainable Development, EarlyView.
ABSTRACT Certain attributes of large‐scale complex systems are often expressed through sets of indicators. For example, the sustainability of an entity, be it a nation, a city, an energy system, a corporation etc., can be effectively represented by indicators and corresponding data series.
Vassilis S. Kouikoglou, Yannis A. Phillis   +1 more
wiley   +1 more source

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, Grigore Maria Zenovia   +1 more
doaj  

International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions [PDF]

While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international ...
Christos Kotsogiannis, Nils Herger, Steve McCorriston   +2 more
core  

Peruvian International Tax Treaties [PDF]

, 1996
Peru agrees with the idea that double tax treaties are not only useful, but invaluable tools in promoting understanding, stability and confidence among the participants in international commerce. The tangible benefits of the mechanisms provided by double-
Revilla, Adrian
core   +1 more source

Advancing Sustainable Industrialization Under SDG 9: The Role of Financial Globalization and Income Inequality

Sustainable Development, EarlyView.
ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley   +1 more source