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Globally uniform harmonized system nomenclature? : waivers for developing countries and membership development : situation 2017

Weerth, Carsten - 2017

World Customs Organization (WCO) with 156 contracting parties. More and more countries and economic regions are applying the …

Persistent link: https://www.econbiz.de/10011711646

Transfer Pricing Developments around the World 2019-2020

Buriak, Svitlana; Riedl, Mario - 2021

Developments around the World 2020”, organized by the Transfer Pricing Center at WU Vienna University of Economics and Business …

Persistent link: https://www.econbiz.de/10013245774

The rule of law and the effective protection of taxpayers' rights in developing countries

Valderrama, Irma Mosquera; Mazz, Addy; Schoueri, Luís … - 2017

Persistent link: https://www.econbiz.de/10011747434

What Is Really Wrong with Global Tax Governance and How to Properly Fix It

Diniz Magalhaes, Tarcisio - 2020

, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from … League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is … actually needed is a completely different approach, grounded on contested multilateral practices and diversity of world views …

Persistent link: https://www.econbiz.de/10012850615

The Human Right to Development : Definitions, Research and Annotated Bibliography

Lee, Jootaek - 2023

Considering a wide variety of international instruments and literature, this article will attempt to provide a comprehensive and consistent definition of the human right to development and its relationship to the human right to health and intellectual property. This article will also provide an...

Persistent link: https://www.econbiz.de/10014261914

What is Really Wrong with Global Tax Governance and How to Properly Fix It

Magalhães, Tarcisio Diniz - 2023

Persistent link: https://www.econbiz.de/10014263754

A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax : Draft for Consultation

Christians, Allison; Lassourd, Thomas; Mataba, Kudzie; … - 2023

This Guide seeks to provide information helpful to countries making policy decisions with respect to the Pillar Two Global Anti-Base Erosion (GloBE) minimum tax proposal. The GloBE initiative creates a pool of potential tax revenues on in-scope corporate multinationals’ incomes to be collected...

Persistent link: https://www.econbiz.de/10014256078

The Accountability of Multinational Corporations for Human Rights Violations : A Critical Analysis of Select Mechanisms and Their Potential to Protect Economic, Social and Cultural Rights in Developing Countries

Kinyua, Paul Kenneth - 2010

The primary question that this research aims to answer is: how effective are the emergent norms and mechanisms to hold MNCs accountable for human rights violations, especially with regard to accountability for violations of economic, social and cultural rights in developing countries? The...

Persistent link: https://www.econbiz.de/10014195550

Binding the Hand that Feeds Them : The Agreement on Agriculture, Transnational Corporations and the Right to Adequate Food in Developing Countries

Simons, Penelope C. - 2013

This chapter seeks to clarify the impact of the WTO agricultural trade regime and the related unregulated activities of transnational corporate actors on food security in developing states. It investigates the link between the structure of the WTO Agreement on Agriculture, corporate...

Persistent link: https://www.econbiz.de/10014163302

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://www.econbiz.de/10014575579