Results 91 to 100 of about 6,273 (308)
Time for a U.S.–Brazil Tax Treaty
, 2023 The U.S. is the most relevant trade partner with whom Brazil does not have a tax treaty. Previous attempts to conclude it were not successful, with the main alleged reason being Brazil’s insistence on tax sparing. With the change in time and developments
Schoueri, Luis Eduardo +1 more
core +1 more source
The LOB Provision in the New Japan-Netherlands Tax Treaty
, 2011 In this article, the authors review the comptability of the limitation on benefits provision of the Japan-Netherlands tax treaty with the OECD Model Tax Convention and the fundamental freedoms of the Treaty on the Functioning of the European Union, and ...
Hofland, D.A., Potgens, F.P.G.
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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
Report on the 2016 conference Tax Treaty Case Law Around the Globe
, 2016 Each year the international conference Tax Treaty Case Law Around the Globe provides a forum to discuss with outstanding experts of the relevant jurisdictions the most important and interesting tax treaty cases which recently have been decided all over ...
Jallai, Ave-Geidi +2 more
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The Multilevel Implications of a Sinn Féin Government in Ireland
The 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
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
The Trump tax plan halts inversions but increases treaty shopping
, 2017 Some US multinationals have displayed a willingness to relinquish their American nationality and move their headquarters abroad. Such ‘inversions’ generally aim to avoid and minimise taxes. This column argues that the new Trump tax plan is likely to halt
Lejour, Arjen; id_orcid +3 more
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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
Sociedad & TecnologíaThe objective of this study was to analyze the current legal framework and the challenges the country faced in ensuring greater tax transparency and effective tax compliance.
Julissa Micaela Soria-Solís +1 more
doaj +1 more source
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