Southern Economic Journal, EarlyView.ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner +5 more
wiley +1 more source
International Double Taxation. Content, Consequences and Avoidance (II)
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
doaj +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
Pittman‐Robertson and Dingell‐Johnson: A Congressional endorsement of state supremacy over wildlife?
Wildlife Society Bulletin, EarlyView.Abstract The Pittman–Robertson Act of 1937 (PR) and the Dingell–Johnson Act of 1950 (DJ) provide states with substantial capacity to manage fish and wildlife by directing revenue from federal excise taxes on hunting and fishing equipment to states. The precise scope of state and federal wildlife management authority has been a topic of debate among ...
J. Vaughan Branch +2 more
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 والقانونیةResearch 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 +1 more
doaj +1 more source
Current Tax Treaty Issues, 50th Anniversary of the International Tax Group, G. Maisto (Editor), EC and International Tax Law Series Vol. 18, IBFD. 2020 [PDF]
, 2022 This is a short review of an important anniversary volume of the "International Tax Group", which has made many significant contributions to international tax law over the last 50 ...
HASLEHNER, Werner
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Wildlife Society Bulletin, EarlyView.Abstract Many waterfowl species and closely related congeners are shared across the Holarctic, and are culturally and economically important in both North America and Europe. Accordingly, both continents have developed science and management frameworks in an attempt to establish evidence‐based conservation practices for this guild of birds.
Kevin M. Ringelman +7 more
wiley +1 more source
, 2020 As will be demonstrated in this article, the concepts of abuse adopted at EU and OECD level do not coincide completely. As a result of these differences, conflicts may concretely arise between the EU and international obligations held by the same EU ...
De Pietro, Carla; id_orcid +1 more
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BENEFICIAL OWNER DI DALAM TAX TREATY (STUDI KASUS TAX TREATY INDONESIA-BELANDA) [PDF]
, 2013 BENEFICIAL OWNER DI DALAM TAX TREATY (STUDI KASUS TAX TREATY INDONESIA-BELANDA)
Inasius, Fany, FLOUREN, SILVIA
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The Price Gap in Agriculture‐Based Greenhouse Gas Offset Markets
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT Today, there is a global effort to reduce greenhouse gas net emissions (GHGNE). For economic well‐being, it is important to identify low‐cost means of net emission offsets. Agriculture and forestry have received considerable attention as a means of supplying emissions offsets, as they contribute nearly 20% of global emissions.
Jingyi W. Liu +2 more
wiley +1 more source