Results 101 to 110 of about 204,664 (312)

Preventing international tax evasion in Ecuador: a legal analysis of tax transparency and enforcement challenges

open access: yesSociedad & Tecnología
The 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

Family Work Among the Astors

open access: yesThe 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

Effects of Green Finance on Economic Growth and Renewable Energy in Developing Countries: A Panel Cointegration Analysis

open access: yesNatural 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

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley   +1 more source

Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]

open access: yes, 2019
This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core   +1 more source

“Green Developmentalism” and the Role of International Law in Negotiating the Energy Transition

open access: yesGlobal Policy, EarlyView.
ABSTRACT Policy evolutions in North American and European capitals have prompted debates about ongoing shifts in global economic governance from a primary emphasis on promoting markets to a more extensive role for the state in steering economic relations.
Lorenzo Cotula
wiley   +1 more source

Revisiting the Government Revenue-Expenditure Nexus: Evidence from 15 OECD Countries Based on the Panel Data Approach [PDF]

open access: yes
This paper utilizes panel unit root, panel cointegration, and panel Granger causality test techniques to examine the inter-temporal relationship between government revenues and government expenditures in a panel of 15 OECD countries over the period 1992 ...
Gengnan Chiang, Tsangyao Chang
core  

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

open access: yesGlobal Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

TAXATION IN ERA OF GLOBALIZATION AND DIGITALIZATION Issues and Challenges on National Tax Sovereignty

open access: yesIustinianus Primus Law Review, 2021
For many years globalization and digitalization resulted in the internationalization of the world economy creating a number of possibilities for taxpayers, mainly legal entities.
Elena Neshovska Kjoseva
doaj  

The Evolution of the Free Movement of Capital [PDF]

open access: yes, 2007
After considering the evolution and scope of the capital movement rules, this Article will examine two distinct themes: 1) the treatment of discriminatory taxation under the capital movement rules, looking in particular at whether there is a coherent ...
Usher, John A.
core   +1 more source

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