Results 71 to 80 of about 775,996 (234)

Forces Behind South Australia's Unusual Structural Changes Since 1840

open access: yesAustralian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT The agricultural sector's share of GDP in growing economies typically declines but, for a century from the early 1850s, Australia's did not. That trend is most evident for the former colony and now State of South Australia (SA). Moreover, that share for SA has been almost flat since 1980 as well, along with the agricultural sector's share of ...
Kym Anderson
wiley   +1 more source

The Impact of Bilateral Investment Treaties on Taxation - Belgian Report

open access: yes, 2017
peer reviewedThe tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process – also known as investor-state dispute settlement – are
Traversa, Edoardo, Richelle, Isabelle
core   +1 more source

The UN Framework Convention on International Tax Cooperation: Enhancing the Systemic Integration of Global Tax Rules Into the International Legal System?

open access: yesGöttingen Journal of International Law
With Resolution 79/235 in 2024, the General Assembly has fixed the objectives, principles and the key commitments of its forthcoming UN Framework Convention on International Tax Cooperation (FTC), an unprecedented move to enhance the UN’s leadership in ...
Edwin Vanderbruggen
doaj   +1 more source

TAX TREATY ARBITRATION

open access: yesHerald of The Euro-Asian Law Congress, 2018
Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration.
DANIL VINNITSKIY   +2 more
openaire   +1 more source

The Multilevel Implications of a Sinn Féin Government in Ireland

open access: yesThe Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.
Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley   +1 more source

The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax

open access: yesRevista Jurídica Portucalense
International treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation ...
Anwar Noori Khaleel, Raid Naji AHMED
doaj  

Rebalancing double tax treaties in favour of African states

open access: yes, 2018
This chapter, explores double tax treaties (DTTs) in Africa and whether these treaties are still a necessity for developing African states as a means of attracting investment.
Onyejekwe, C.
core  

The Forthcoming General Election in the Republic of Ireland: Winds of (Left‐Wing) Change or Plus Ça Change?

open access: yesThe Political Quarterly, Volume 96, Issue 1, Page 180-188, January/March 2025.
Abstract The forthcoming general election will be the most consequential electoral contest for the Republic of Ireland in a century. The polity is situated in truly novel territory with the potential for an historic first: the incoming of a Sinn Féin‐led, left‐wing government.
Chris Ó Rálaigh
wiley   +1 more source

Centralised by Design: Anglocentric Constitutionalism, Accountability and the Failure of English Devolution

open access: yesThe Political Quarterly, Volume 96, Issue 1, Page 189-198, January/March 2025.
Abstract The Labour manifesto in this year's election implied a radical restructuring of the UK state, the way in which England is governed and in relations across the United Kingdom. The aim of making English devolution the ‘default option’ is set against fifty years of unsuccessful and partial devolution initiatives which have failed to reverse the ...
John Denham, Janice Morphet
wiley   +1 more source

U.S. estate and gift tax treaties /

open access: yes, 2011
" ... describes the purpose, operation, and construction of the 17 estate and gift transfer tax treaties to which the United States is a party, as well as the income tax treaty with Canada, which bears on U.S.
Schoenblum, Jeffrey A.
core   +1 more source

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