Online platforms facilitate the formation of micro-communities on the Internet by enabling exchange between locally dispersed individuals. Since all interactions are mediated through the online platform, user representation plays a critical role for such communities. Grounded in Social Exchange...

As increased migration, particularly to urban centres, and digitalisation play a greater role in development cooperation, more research on how these phenomena interact will become critical. Information communication technologies (ICTs) offer pathways for potentially making it easier for migrants...

As increased migration, particularly to urban centres, and digitalisation play a greater role in development cooperation, more research on how these phenomena interact will become critical. Information communication technologies (ICTs) offer pathways for potentially making it easier for migrants...

People often fail to achieve health goals, which compromises their well-being. Prior research suggests that seeing events through an observer’s eyes (i.e., adopting a third-person perspective) should facilitate goal pursuit. However, we find that third-person perspectives discourage...

2008 was a significant year for scholars interested in the history of tax treaties. Apart from the Rust tax treaties history conference, the main event was the release of the OECD archives in September when the OECD celebrated the 50th anniversary of the OECD Model (or more accurately the...

The current rules in tax treaties for business profits of permanent establishments (PEs) have recently received their greatest alteration since they were created in the 1950s as a result of the Report on Attribution of Profits to Permanent Establishments representing over a decade of work by the...

This article analyses the policy, historical development and current application of permanent establishment rules for travellers. It is readily accepted that pedlars and itinerant merchants do not give rise to permanent establishments but after many years of the agency permanent establishment...

This article considers the recent final (non) report of the Australian Business Tax Working Group which was set up to review how to finance a cut to the corporate income tax rate and/or whether Australia should adopt an allowance for corporate equity or other structural reform to the corporate...

This material was first published by Sweet & Maxwell Limited in Angelo Nikolakakis, Stephane Austry, John Avery Jones, Philip Baker, Peter Blessing, Robert Danon, Shefali Goradia, Johann Hattingh, Koichi Inoue, Juergen Luedicke, Guglielmo Maisto, Toshio Miyatake, Kees van Raad, Richard Vann and...