Results 111 to 120 of about 6,273 (308)

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

Global 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

The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy?

European Papers
(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
doaj   +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

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

Global 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

Netherlands: Place where a company is managed and controlled in order to determine the tax treaty residence

, 2020
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resident of one or both of the contracting states. If a person is a resident of both contracting states, this situation creates problems.
Kemmeren, Eric, Kemmeren, Eric; id_orcid
core  

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

Global 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

The OECD Dispute Resolution System in Tax Controversies

Laws
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj   +1 more source

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

Global Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

Tax Competition for Heterogeneous Firms with Endogenous Entry [PDF]

This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and ...
Ronald B. Davies, Carsten Eckel
core  

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source