Results 91 to 100 of about 204,046 (312)
Taxing foreign income in capital-importing countries : Thailand's perspective [PDF]
This paper proposes a framework for analyzing international-income taxation. The standard approach, involving the user cost of capital, is extended to incorporate the role of tax policy implemented by the home country.
Leechor, Chad, Mintz, Jack M.
core
Transactions of the Philological Society, EarlyView.Abstract Based on an analysis of the Old Literary Tibetan corpus—a corpus of the oldest documented Tibetic language—the present study provides evidence that literary Tibetan v3 verb stems (commonly termed ‘future’) initially encoded passive voice. New arguments put forward in this article range from Trans‐Himalayan nominal morphology to early Tibetan ...
Joanna Bialek
wiley +1 more source
Puzzles Over International Taxation of Cross Border Flows of Capital Income [PDF]
I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems, and treaty ...
John Whalley
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The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine
Gender &History, EarlyView.ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley +1 more source
Tax Competition as a Challenge to the Governance of Global Economy [PDF]
, 2013 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition?
Kultalahti, Jukka, Penttilä, Seppo
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M. E. Grant Duff, Philosophic Liberalism and the Global Liberal Cause
History, EarlyView.Abstract Historians disagree about how best to conceptualize nineteenth‐century British Liberalism in relation to its international contexts. This article argues that we can better understand the patterns involved by interrogating individuals who bridged the worlds of partisan politics and elaborated thought.
Alex Middleton
wiley +1 more source
Policy Design for International Greenhouse Gas Control [PDF]
, 2001 In this heart-searching, process based thesis, I want to find out who I am in the field of Architecture. Trough my urge to create, I am discovering and searching by making and producing objects by hand to feel and be present with the materiality ...
Wiener, Jonathan B.
core +1 more source
International Journal of Urban and Regional Research, EarlyView.Abstract Shrinking cities are increasingly drawing global attention, but urban shrinkage is seldom considered as an enduring structural condition necessitating a move beyond growth‐centric strategies. The focus often remains on mitigating symptoms rather than embracing the broader implications of long‐term decline. Understanding of what drives decision‐
Marjan Marjanović, Johanna Lilius
wiley +1 more source
International investment positions and risk sharing: an empirical analysis on the coordinated portfolio investment survey [PDF]
, 2011 By using data from all available waves of the IMF Coordinated Portfolio In- vestment Surveys, we explore the dynamics of the determinants of cross portfolio investments.
Pericoli, Filippo +2 more
core +4 more sources
The British Journal of Sociology, EarlyView.ABSTRACT Within classical sociological accounts of capitalism, families are curious remnants of the past. Contemporary elite sociology dismisses the family in a different way: by primarily focusing on individual men. When the family does appear within elite studies, scholars frequently follow a stratification framework, which focuses on the ...
Shamus Khan, Max Besbris, Estela Diaz
wiley +1 more source