Results 71 to 80 of about 204,664 (312)
Marine plastic pollution treaty: How should it look like? [PDF]
E3S Web of ConferencesMPP, 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
A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries [PDF]
, 2014 To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy.
Braun, Julia, Fuentes Hernandez, Daniel
core
Sustainable Development, EarlyView.ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli +3 more
wiley +1 more source
ON THE SOURCES OF EUROPEAN UNION TAX LAW
Pravo, 2006 A thorough analysis of this subject has demonstrated the following: • The existing system of primary and secondary European Union (EU) law has had a significant influence on the formation of a EU tax law.
Mile Vranješ
doaj
Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov
Journal 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
Taxing foreign income in capital-importing countries : Thailand's perspective [PDF]
This paper proposes a framework for analyzing international-income taxation. The standard approach, involving the user cost of capital, is extended to incorporate the role of tax policy implemented by the home country.
Leechor, Chad, Mintz, Jack M.
core
Beat It: Tax Reform and Tax Treaties
SSRN Electronic Journal, 2018 The Tax Cuts and Jobs Act (TCJA) includes several provisions that may be viewed as potential violations of US tax treaties. However, most of those potential violations, such as new IRC section 951A and to a large extent new IRC section 59A, are covered by the Savings Clause (US model article 1(4)). The only remaining question is whether IRC section 59A
openaire +2 more sources
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies
Thunderbird International Business Review, EarlyView.ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain +5 more
wiley +1 more source
International Double Taxation. Content, Consequences and Avoidance (I)
CECCAR Business Review, 2020 This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
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