Results 71 to 80 of about 2,169 (267)

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

The 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

Sustainable Tourism and Projectification: Evidence from South‐Eastern Italy

The Political Quarterly, EarlyView.
Abstract This article examines how public policy can be used to promote local tourism and steer it towards sustainability. It uses the municipality of Lecce—a medium‐sized city in south‐eastern Italy—and the broader Salento region as a critical case study, drawing on descriptive statistics, administrative data on local policy projects promoting culture
Lorenzo Mascioli
wiley   +1 more source

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

The Origins of the Human Rights Act: A ‘British Bill of Rights’ the First Time Around

The Political Quarterly, EarlyView.
Abstract This article reconstructs the first initiatives for a British Bill of Rights from the late 1960s to the mid‐1980s and argues that their failure shaped the eventual form of the Human Rights Act. Proposals for a Bill of Rights emerged across the political spectrum, but commanded most support on the right as a means of restraining trade unions ...
Marco Duranti, Christopher Hilliard
wiley   +1 more source

Impact of the Implementation of Multilateral Convention on Tax Treaty through The Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G20 countries on Base Erosion and Profit Shifting. أثر تنفيذ الاتفاقية المتعددة الأطراف بشأن المعاهدة الضريبية بشأن تآكل الوعاء الضريبي وتحويل الأرباح [PDF]

مجلة البحوث الفقهیة والقانونیة
Research Importance:How to fight tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax based on Multilateral Instrument,  MLI Convention to preserve the role of bilateral income tax ...
مي محمود محمد أحمد الصيرفي, محمد مكرم سيد محمد السوداني   +1 more
doaj   +1 more source

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

History, 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

Family Work Among the Astors

The British Journal of Sociology, EarlyView.
ABSTRACT Within classical sociological accounts of capitalism, families are curious remnants of the past. Contemporary elite sociology dismisses the family in a different way: by primarily focusing on individual men. When the family does appear within elite studies, scholars frequently follow a stratification framework, which focuses on the ...
Shamus Khan, Max Besbris, Estela Diaz
wiley   +1 more source

Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations An Overview of the Algeria-UK Tax Treaty

مجلة البحوث في العلوم المالية و المحاسبة
This study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices.
Mohamed Fouad HENNI
doaj  

Effects of Green Finance on Economic Growth and Renewable Energy in Developing Countries: A Panel Cointegration Analysis

Natural Resources Forum, EarlyView.
ABSTRACT This empirical study examines the impact of green finance on economic growth and renewable energy in a group of 76 developing nations in 2010–2019. Results from a cointegration analysis, vector error correction model, and Granger causality test confirm a cointegrating relationship between green finance, renewable energy, economic growth, and ...
Xuan‐Hoa Nghiem, Walid Bakry, Girijasankar Mallik   +2 more
wiley   +1 more source

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