Results 131 to 140 of about 6,273 (308)

Courts and tax treaty law

, 2007
Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of
Maisto, Guglielmo
core  

Macau as Method: Recombinant Urbanism in Post‐Socialist China

Asia Pacific Viewpoint, EarlyView.
ABSTRACT In ‘Asia as Method’, Chen Kuan‐Hsing argues for the value of an indigenous inter‐Asian approach to analysing the effects of European imperialism on the countries and citizens of Asia. This article mobilises both Chen's inter‐Asian referencing strategy and the city‐state of Macau to explore Macau's role in China's engagements with global ...
Tim Simpson
wiley   +1 more source

Between Cryptocurrencies' Risk and Crypto Environmental Attention: The Crypto Environment Attention Index and Volatility in the Cryptocurrencies Market Nexus

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the impact of environmental attention on cryptocurrency market volatility by introducing the Crypto Environmental Attention Index (CEAI), a new metric inspired by Wang et al. (2022) and constructed using daily web search data.
Ines Ghazouani, Zaineb Hlioui, Marwa Zouawi   +2 more
wiley   +1 more source

Income Tax Treaty Arbitration

, 2002
Notwithstanding similar fiscal objectives, countries that conclude income tax treaties often arrive at radically different results when treaty language is applied to a practical problem.
Park, William W.
core  

Regional Trade Agreements and International R&D Spillovers: Implications for Developing Countries

The Developing Economies, EarlyView.
ABSTRACT We provide new evidence on heterogeneous international research and development (R&D) spillovers from partners of regional trade agreements (RTAs) and non‐partners using a sample of 45 economies in the period 1995–2017. We construct separate R&D stocks for RTA partners and non‐partners and find that spillovers from RTA partners are stronger ...
Yukiko Sawada, Rinki Ito, Naoto Jinji
wiley   +1 more source

ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2016
The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed.
Wirawan Purwa Yuwana, Ali Djamhuri, Wuryan Andayani   +2 more
doaj  

Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs [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  

Golden weapons and golden fetters: From the gold standard to the new geopolitics

The Economic History Review, EarlyView.
Abstract This paper explores the historical relationship between monetary regimes, security concerns, and geopolitical tensions, particularly focusing on the role of gold. Throughout history, monetary systems have been deeply intertwined with international state systems and security provisions.
Harold James
wiley   +1 more source

Hunting for Hollanders: The community responsibility system, trade sanctions, and public debt in the late‐medieval Low Countries

The Economic History Review, EarlyView.
Abstract To persuade creditors to lend, cities in the Low Countries relied on a community responsibility system that made all citizens personally liable for public debt. This exposed itinerant citizens to significant risks: their merchandise could be confiscated by creditors, and they could even be imprisoned for debt.
Jaco Zuijderduijn
wiley   +1 more source

Reimagining Trust as Feminist Praxis: A Transnational Analysis of Gender and Public Confidence in Women's Organizations

Gender, Work &Organization, EarlyView.
ABSTRACT This paper examines trust in women's organizations as a gendered and contextually embedded dimension of institutional trust, drawing on data from 90,192 respondents across 60 countries using the 2017–2022 World Values Survey, the World Bank, and Varieties of Democracy.
Ruby Amanda Oboro‐Offerie
wiley   +1 more source