Results 61 to 70 of about 204,664 (312)
Taxing data when the United States disagrees
European Law OpenWhat is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law?
Tarcísio Diniz Magalhães +1 more
doaj +1 more source
Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession
Journal of Applied Philosophy, EarlyView.ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley +1 more source
The complexity of references to the temporarily suspended norms of international tax treaties
ПравоприменениеSubject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No.
I. A. Khavanova
doaj +1 more source
Choosing between the UN and OECD Tax Policy Models: An African case study [PDF]
, 2012 Almost all the world's tax treaties are based on precedents found in an OECD model tax convention or a UN model tax convention. Both model divide taxing rights on cross-border investment and business activities.
DAURER, Veronika, KREVER, Richard
core
Society as Reality and Construction: Decolonial Citizenship‐Making
Journal of Applied Philosophy, EarlyView.ABSTRACT Kymlicka asks whether the Marshallian vision of society‐ and membership‐making remains relevant when thinking about possible Indigenous futures. In this article, I first respond to this question. Given the meticulousness of Kymlicka's analysis, my response should be read as complementary, offering additional considerations that I think warrant
Rauna Kuokkanen
wiley +1 more source
Do Bilateral Tax Treaties Promote Foreign Direct Investment? [PDF]
We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation.
Bruce A. Blonigen, Ronald B. Davies
core
The Structure of the Asymmetric Tax Treaty Network: Theory and Implications [PDF]
, 2007 Certain parts of the international tax system are largely unexplored from a structural perspective. One prominent example is the asymmetric tax treaty network, i.e., the network that consists of bilateral tax treaties concluded between developed and ...
Baistrocchi , Eduardo A.
core +1 more source
Sustainable Development, EarlyView.ABSTRACT Certain attributes of large‐scale complex systems are often expressed through sets of indicators. For example, the sustainability of an entity, be it a nation, a city, an energy system, a corporation etc., can be effectively represented by indicators and corresponding data series.
Vassilis S. Kouikoglou +1 more
wiley +1 more source
Analisis Tentang Beneficial Owner dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak [PDF]
, 2018 Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama ...
Hasyim, S. (Syarifuddin) +2 more
core
Sustainable Development, EarlyView.ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley +1 more source