Results 81 to 90 of about 121,119 (308)
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +3 more sources
Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies
Thunderbird International Business Review, EarlyView.ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain +5 more
wiley +1 more source
Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence [PDF]
Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty?s terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty.
Richard Chisik, Ronald B. Davies
core
Choosing between the UN and OECD Tax Policy Models: An African case study [PDF]
, 2012 Almost all the world's tax treaties are based on precedents found in an OECD model tax convention or a UN model tax convention. Both model divide taxing rights on cross-border investment and business activities.
DAURER, Veronika, KREVER, Richard
core
The Price Gap in Agriculture‐Based Greenhouse Gas Offset Markets
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT Today, there is a global effort to reduce greenhouse gas net emissions (GHGNE). For economic well‐being, it is important to identify low‐cost means of net emission offsets. Agriculture and forestry have received considerable attention as a means of supplying emissions offsets, as they contribute nearly 20% of global emissions.
Jingyi W. Liu +2 more
wiley +1 more source
The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax
Revista Jurídica PortucalenseInternational 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
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties. [PDF]
Int Tax Public Financ, 2021 Petkova K.
europepmc +1 more source
Counterclaims in investor-state arbitration [PDF]
, 2011 This paper provides a comprehensive analysis of the legal regime governing counterclaims in investor-State disputes. It challenges the frequent presumption that the right to assert counterclaims is hindered by the fact that investment treaties impose no ...
Kryvoi, Yaraslau
core +2 more sources
Australian Journal of Public Administration, EarlyView.Abstract Intersectional theory recognises inequity is rarely the result of one social identity; social identities, and their interaction with context and power relations, offer some protective factors, while marginalises others. Taking an intersectional approach to social policy has the potential to provide deeper insights in terms of identifying and ...
Shona Bates, Rosemary Kayess, Ilan Katz
wiley +1 more source
Work from Anywhere: Treaty Shopping in Disguise?
Acta Universitatis Lodziensis Folia IuridicaThe popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation.
Natalia Jarzębowska
doaj +1 more source