Results 71 to 80 of about 121,119 (308)

On the development of Russian tax treaty case law

Правоприменение
The 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
doaj   +1 more source

Improving Russia’s Tax Policy in the Sphere of International Taxation [PDF]

Финансовый журнал
Given the need for the Russian Federation to adapt to sanctions and increase its resilience to new challenges, there is an urgent need to improve tax policy in the sphere of international taxation.
Ludmila V. Polezharova, Milyausha R. Pinskaya, Ekaterina Yu. Vinogradova   +2 more
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

The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties? [PDF]

, 2018
The investment treaty network and the tax treaty network comprise more than 3,000 treaties each. The provisions of these treaties generally are highly customized on the basis of the investment flows and economic interests of the contracting States ...
Bravo, Nathalie
core  

Panama and the WTO : new constitutionalism of trade policy and global tax governance [PDF]

, 2017
"Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547).Tax havens and tax flight have lately received increasing attention, while interest toward multilateral trade policies has somewhat diminished.
Avi-Yonah R. S., Bastin L., Braithwaite J., Brauner Y., Christensen J., Clarkson S., Dallyn S., Dietsch P., Durst M. C., Eccleston R., Farrell J. E., Fichtner J., Grinberg I., Hornbeck J. F., International Bar Association, Keohane R. O., Kessier G., Matti Ylönen, McDaniel P. R., McDaniel P. R., Meinzer M., NAFTA, Naylor R. T., OECD, Orsini A., Picciotto S., Pinto C., Raghavan C., Robinson J., Rose C., Sawyer A., Seabrooke D., Sell S. K., Sell S. K., Shaxson N., Sikka P., Slemrod J., Teppo Eskelinen, Tucker T., Verger A., Williams R. A., WTO, WTO, WTO, WTO, Ylönen M., Zagaris B.   +46 more
core   +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

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

Göttingen 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

Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]

We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core  

Choosing between the UN and OECD Tax Policy Models: An African Case Study [PDF]

, 2014
This paper reports on a study of the tax treaty policy of a group of eleven East African countries. African tax treaties tend to follow one of two model treaties, an OECD model treaty that favours the interests of capital exporting nations and a United ...
Daurer, Veronika, Krever, Richard
core  

Sustainable Foreign Direct Investment in Emerging Markets: The Institutional Drivers of Firms' Climate Action

Sustainable Development, EarlyView.
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley   +1 more source