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Kirsi Spoof-Tuomi and Seppo Niemi
The shipping industry is looking for strategies to comply with increasingly stringent emission regulations. Fuel has a significant impact on emissions, so a switch to alternative fuels needs to be evaluated. This study investigated the emission performan...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
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James G. S. Yang and Victor N. A. Metallo
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ...
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Armando Lopetegui Martínez, MSc.
Pág. 63 - 79
El trabajo aborda los aspectos generales de la fiscalidad internacional, su impacto en los sistemas tributarios; así como, el de la doble imposición fiscal en el comercio internacional y las inversiones extranjeras; enuncia sus principales consecuencias ...
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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Paul J. J. Welfens and Fabian J. Baier
This contribution takes a new look at the gravity equation model in relation to foreign direct investment (FDI) of leading industrialized countries which presents a useful basis for assessing certain potential impacts arising from BREXIT?the envisaged le...
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Antonio Faúndez, Dr.
Pág. 155 - 173
Los nuevos desafíos fiscales en la economía digital propuestos por la OCDE no vienen más que a confirmar la obsolescencia del concepto de establecimiento permanente que ofrece el artículo 5 de los Modelos de Convenio para evitar la doble tributación. Sin...
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Sibel ÇASKURLU, Cem Barlas ASLAN, Eren CASKURLU
Pág. 207 - 238
The structural situation of the 21st century in the world system is expressed as "globalization". This situation has a wide range of influence from state administration to politics, from economic operation to social development. When any element on the w...
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Halil KETE, Mehmet Sadik AYDIN, Hakan KAYA
Pág. 168 - 191
Reducing waste and residues causing environmental pollution, recycling or reusing waste, developing production technologies that can be achieved with less pollution and ensuring energy saving and, most importantly, making environmental and production pre...
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Raul Alberto Ponce Rodriguez,Ikuho Kochi
Pág. 40
We analyze how changes in the distribution of income, characterized by the comparison of Lorenz curves, affect public redistribution for an economy with international interfamily transfers (remittances). Our analysis suggests that a fall in the inequalit...
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