Results 91 to 100 of about 204,664 (312)

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

The 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

The 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

Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital [PDF]

, 2004
This paper is intended to analyse the treatment of capital gains in Spanish tax treaties. In particular, the author focuses on the new provision on the taxation of capital gains as a consequence of the alienation of shares in the Belgium-Spain double tax
Ribes Ribes, Aurora
core   +1 more source

Sustainable Tourism and Projectification: Evidence from South‐Eastern Italy

The Political Quarterly, EarlyView.
Abstract This article examines how public policy can be used to promote local tourism and steer it towards sustainability. It uses the municipality of Lecce—a medium‐sized city in south‐eastern Italy—and the broader Salento region as a critical case study, drawing on descriptive statistics, administrative data on local policy projects promoting culture
Lorenzo Mascioli
wiley   +1 more source

From Nominalisation to Passive in Old Tibetan: Reconstructing Grammatical Meaning in an Extinct Language1

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

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

Compulsory arbitration as a last resort in resolving tax treaty interpretation problems [PDF]

, 2002
In this article the author advocates compulsory arbitration as a subsidiary mechanism to guarantee the resolution of tax treaty interpretation disputes once the mutual agreement procedure has proven ...
Ribes Ribes, Aurora
core   +1 more source

INTERPRETATION OF TAX TREATIES

Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi, 2015
Nations benefit economically when their companies work abroad and develop their strength in international markets. Economic power also brings international political power and prestige. When dealing with international business, taxation is one o f the most important problems. Double taxation, which is to tax the same profit by two or more countries,
openaire   +3 more sources

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

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