Results 81 to 90 of about 204,664 (312)
Puzzles Over International Taxation of Cross Border Flows of Capital Income [PDF]
I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems, and treaty ...
John Whalley
core
Tax Treaty Interpretation in Spain [PDF]
, 2001 This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual ...
Ribes Ribes, Aurora +1 more
core +1 more source
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
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
Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence [PDF]
Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty?s terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty.
Richard Chisik, Ronald B. Davies
core
Australian Journal of Public Administration, EarlyView.Abstract Intersectional theory recognises inequity is rarely the result of one social identity; social identities, and their interaction with context and power relations, offer some protective factors, while marginalises others. Taking an intersectional approach to social policy has the potential to provide deeper insights in terms of identifying and ...
Shona Bates, Rosemary Kayess, Ilan Katz
wiley +1 more source
Penghindaran Pajak Berganda secara Unilateral terhadap Pengenaan Pajak Penghasilan Capital Gains Dihubungkan dengan Ketentuan dalam Perjanjian Penghindaran Pajak Berganda secara Bilateral [PDF]
, 2012 This paper entitled “ The Avoidance of Double Taxation as Unilateral From Capital Gains Tax related to the Rules of Bilateral Treaty on the Avoidance of Double Taxation and Prevention of Tax Evasion between Indonesia and other Countries” is written due ...
Saleh, R. (Reza)
core
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +3 more sources
The Multilevel Implications of a Sinn Féin Government in Ireland
The 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
Supranational Integration And National Reorganization [PDF]
We explore the implications of European integration for scal decentralization in EU member states with a dataset on 21 OECD countries over the 1975-2000 period. The dierence-in-dierence methodology is used to establish causality.
Baskaran, Thushyanthan
core +1 more source