Following the release of the Final Reports of the BEPS Action Plan in 2015 and the signature of the MLI starting in 2017, members of the Inclusive Framework began updating their income (or income and capital) tax treaties to make them adhere to the OECD recommendations. Among those was the...

A crucial area of complementarity between competition and data protection law regimes is ensuring greater data mobility through data portability, interoperability, and open data standards in digital markets. The paper discusses how antitrust agencies would evaluate dominant platforms’...

This paper is based on a survey conducted in the Western Balkan and Turkey between June and November 2019. The survey focused on sectors deemed suitable for participation in the modern supply chain (MSC) and covers 1-3 sectors for each country. Based on data retrieved from national statistical...

This study aimed at identifying The Role of Organizational Ambidexterity in Projects’ Success in accordance with the International Standards. A field study on Non-Governmental Organizations – Southern Governorates. To achieve the study objectives, the descriptive analytical approach was...

This paper deals with the proposed use of sovereign credit ratings in the "Basel Accord on Capital Adequacy" (Basel II) and considers its potential effect on emerging markets financing. It investigates in a first attempt the consequences of the planned revisions on the two central aspects of...

Accounting is simply the language of business; like any other field of knowledge, it has its own rules, regulations, and standards, which differ from region to region, country to country, and economy to economy. Having single, universal standards is the dream of many accounting practitioners,...

Short-term and vocational certificate programs have proliferated in the United States, spurred by prominent policy initiatives and student demand. Nationally, postsecondary institutions distribute about one million short-term certificates annually, constituting approximately about 25% of...

Regulators have paid insufficient attention to the significance of standardized disclosure for stablecoins regulation. Information disclosure has long been considered a primary tool for consumer protection. Stablecoin issuers should disclose honestly and responsibly about the qualification of...

There is an ongoing debate about whether standards act as trade catalysts or barriers. This article uses a gravity model to analyze the effects of national standards on the trade of agricultural products between China and the 64 Belt and Road (B&R) countries from 1990 to 2019. Mandatory...