Results 61 to 70 of about 126,773,788 (192)

Individualism Without Individuality: Friedrich Hayek and the Neoliberal Citizen

Constellations, EarlyView.
ABSTRACT Critics of neoliberalism increasingly examine its corrosive effects on democracy. Scholars often turn to Friedrich Hayek's political theory, arguing that it produces citizens who passively conform to spontaneous social orders. Yet insufficient attention has been paid to the normative conception of the human individual underlying his ...
Tal Tzur
wiley   +1 more source

The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]

Audit Financiar
In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU, Magda GHICA, Cornelia NASTASE   +2 more
doaj   +1 more source

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

Change and Continuity in British Politics: Can the Starmer Government's Approach to Governance Resolve the Crisis in the British State without Radical Reform?

The Political Quarterly, Volume 96, Issue 1, Page 140-148, January/March 2025.
Abstract In this article, the key dilemmas that will confront the new Labour administration in Britain during its initial period in power are examined. The Starmer government is seeking to use the state pragmatically to improve British economic performance, stem the crisis in public services and strengthen the strategic capacity of Whitehall.
Patrick Diamond, David Richards, Sam Warner   +2 more
wiley   +1 more source

PROBLEMS OF THE AGREEMENT ON CUSTOMS VALUE OF GOODS AND TRANSFER PRICE IN FOREIGN ECONOMIC CONTROLLED OPERATIONS OF THE ENTERPRISES OF UKRAINE

Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the subject
Iryna Pryimak, Vira Kmit, Yurii Hryshchyshyn   +2 more
doaj   +1 more source

Does the Rule of Law Require the Separation of Powers?

The Modern Law Review, EarlyView.
The separation of powers is an enigmatic political ideal, particularly in the context of the modern administrative state, in which administrative officials routinely perform a combination of legislative, judicial, and executive functions. In this article we reexamine this ideal by interrogating Adrian Vermeule's provocative claim that the separation of
Dimitrios Kyritsis, Matthew Lewans
wiley   +1 more source

Denmark: Disability sports policy at arm’s length

, 2023
In this chapter we combine existing knowledge into a coherent narrative about disability sport in Denmark. Our chapter shows that the ‘arm’s length principle’ generally found in Danish sports policy is apparent also with regard to disability sport ...
Voldby, Christian Røj, Elmose-Østerlund, Karsten; id_orcid   +1 more
core   +1 more source

Reading between the lesions: Recognizing intent in pediatric burn injuries

Journal of Forensic Sciences, EarlyView.
Abstract Burn injuries are common in childhood and may occur in accidental or non‐accidental circumstances, making forensic interpretation challenging. Evaluation is difficult when clinical findings, reported history, and contextual evidence are incomplete or discordant.
Alice Buzzelli, Alberto Amadasi, Lorenzo Franceschetti, Valentina Bugelli   +3 more
wiley   +1 more source

Critical analysis of the General Court’s ‘EU arm’s length tool’: Beware of the reflexivity of transfer pricing law! [PDF]

, 2022
The ‘EU arm’s length principle’ gradually evolved into an ‘EU arm’s length tool’ in the Starbucks, Fiat, Apple, and Amazon judgments of the General Court of the European Union (‘GC’). This contribution analyses in detail why a ‘principle’ progressed into
Peters, Cees; id_orcid
core   +1 more source

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source