Results 101 to 110 of about 6,273 (308)
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
Netherlands: unilateral changes in exit taxation of annuities and pensions: Tax treaty override?
, 2019 In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a never-ending story. In 2009, the author discussed in a Dutch tax journal the changes in the exit taxation of annuities and pension claims that the Dutch ...
Kemmeren, Eric +11 more
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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
Turkey-Indonesia Tax Treaty Post-MLI [PDF]
, 2020 As part of the G20 countries, Indonesia and Turkey have shown their commitments to the OECD/G20 BEPS Project since the very beginning, including the MLI Project.
Muttaqin, Rahmat, Akın, Emre
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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
, 2021 The contribution concern the possible application of article 10 of the Italy-Japan Income Tax Treaty (1969)[1] to dividends paid by an Italian-resident company to certain US special purpose vehicles acting on behalf of a Japanese pension fund.
Arginelli Paolo, Maisto Guglielmo
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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
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany [PDF]
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed.
Spengel, Christoph
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U.S. estate and gift tax treaties /
, 2011 " ... describes the purpose, operation, and construction of the 17 estate and gift transfer tax treaties to which the United States is a party, as well as the income tax treaty with Canada, which bears on U.S.
Schoenblum, Jeffrey A.
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Natural Resources Forum, EarlyView.ABSTRACT This empirical study examines the impact of green finance on economic growth and renewable energy in a group of 76 developing nations in 2010–2019. Results from a cointegration analysis, vector error correction model, and Granger causality test confirm a cointegrating relationship between green finance, renewable energy, economic growth, and ...
Xuan‐Hoa Nghiem +2 more
wiley +1 more source