Results 71 to 80 of about 865,366 (246)

Marine plastic pollution treaty: How should it look like? [PDF]

open access: yesE3S Web of Conferences
MPP, or marine plastic pollution, is a serious issue. The prisoner’s dilemma is preventing nations from acting on this issue. Therefore, nations must draft an MPP treaty in order to address this issue. Inthis paper, I contend that the optimal strategy is
Ramadhan Muhammad Rheza
doaj   +1 more source

Forces Behind South Australia's Unusual Structural Changes Since 1840

open access: yesAustralian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT The agricultural sector's share of GDP in growing economies typically declines but, for a century from the early 1850s, Australia's did not. That trend is most evident for the former colony and now State of South Australia (SA). Moreover, that share for SA has been almost flat since 1980 as well, along with the agricultural sector's share of ...
Kym Anderson
wiley   +1 more source

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

open access: yesJournal of Legal Studies, 2017
Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still ...
Dumiter Florin   +2 more
doaj   +1 more source

The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]

open access: yes, 2013
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
core   +5 more sources

The Multilevel Implications of a Sinn Féin Government in Ireland

open access: yesThe Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.
Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley   +1 more source

The U.S. – Poland Income Tax Treaty

open access: yes
The article deals with the U.S. program of renegotiating all the U.S. income tax treaties including the 2013 tax treaty between the U.S. and Poland. The Author discusses reasons why almost a decade later, neither of these treaties has been ratified by ...
Smiley, Stafford
core   +1 more source

The Forthcoming General Election in the Republic of Ireland: Winds of (Left‐Wing) Change or Plus Ça Change?

open access: yesThe Political Quarterly, Volume 96, Issue 1, Page 180-188, January/March 2025.
Abstract The forthcoming general election will be the most consequential electoral contest for the Republic of Ireland in a century. The polity is situated in truly novel territory with the potential for an historic first: the incoming of a Sinn Féin‐led, left‐wing government.
Chris Ó Rálaigh
wiley   +1 more source

TAX TREATY ARBITRATION

open access: yesHerald of The Euro-Asian Law Congress, 2018
Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration.
DANIL VINNITSKIY   +2 more
openaire   +1 more source

Centralised by Design: Anglocentric Constitutionalism, Accountability and the Failure of English Devolution

open access: yesThe Political Quarterly, Volume 96, Issue 1, Page 189-198, January/March 2025.
Abstract The Labour manifesto in this year's election implied a radical restructuring of the UK state, the way in which England is governed and in relations across the United Kingdom. The aim of making English devolution the ‘default option’ is set against fifty years of unsuccessful and partial devolution initiatives which have failed to reverse the ...
John Denham, Janice Morphet
wiley   +1 more source

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

open access: yesHistory, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source

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