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Unexplained wealth orders (UWOs) under the UK's Criminal Finances Act 2017 : the role of tax laws and tax authorities in its successful implementation

Julien, Rita - 2019

order” in its Criminal Finances Act 2017. On 7-8 November 2017, London hosted the Fifth OECD Forum on Tax and Crime. Against … crime, this working paper researches the role that tax laws and tax authorities play in either helping or hindering …

Persistent link: https://www.econbiz.de/10012162956

Does heat cause homicides? : a meta-analysis

Mišák, Vojtěch - 2023

. Moreover, monthly data produce larger estimates. Conversely, studies using data from Asia or the OLS estimation method lead to …

Persistent link: https://www.econbiz.de/10014246458

Modern day slavery : what drives human trafficking in Europe?

Hernández, Diego; Rudolph, Alexandra - 2011 - Rev. November 2011

At a time of increased attention on the international agenda for human trafficking, this paper examines the determinants of human trafficking inflows to 13 European countries based on official records. By employing a fixed effects zero-inflated, negative binomial gravity-type model, we address...

Persistent link: https://www.econbiz.de/10010349163

Scientific advancements in illegal drugs production and institutional responses : new psychoactive substances, self-harm, and violence inside prisons

D'Este, Rocco - 2022

Incarceration is a crucial part of the scholarly analysis of crime, but what happens inside penal institutions largely …

Persistent link: https://www.econbiz.de/10013187198

Modern maritime piracy

Hallwood, Paul; Miceli, Thomas J. - 2014

Persistent link: https://www.econbiz.de/10010344313

How costly is modern maritime piracy for the international community?

Martínez-Zarzoso, Inmaculada; Bensassi, Sami - 2010

This paper focuses on the impact of maritime piracy on international trade. Piracy increases the cost of international maritime transport through an increase in insecurity regarding goods deliveries. Bilateral trade flows between the main European and Asian countries over the 1999 to 2008 period...

Persistent link: https://www.econbiz.de/10008780057

Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties

Jain, Saurabh; Prebble, John; Bunting, Kristina - 2014

If interpreted in a strict legal sense, beneficial ownership rules in tax treaties would have no effect on conduit companies because companies at law own their property and income beneficially. Conversely, a company can never own anything in a substantive sense because economically a company is...

Persistent link: https://www.econbiz.de/10010422265

Reform in basic telecommunications and the WTO negotiations : the Asian experience

Low, Patrick; Mattoo, Aaditya - 1998 - Manuscript date: 25 November, 1997

This paper examines liberalization of the basic telecommunications sector in a number of Asian countries and the role of the General Agreement on Trade in Services (GATS) in this process. It begins by explaining the working of the GATS as a mechanism for multilateral liberalization efforts. It...

Persistent link: https://www.econbiz.de/10010229100

Multilateral and regional cooperation on digital trade rules and agreements in Asia-Pacific

Du, Runqiu; Duval, Yann; Semenova, Maria; Sutthivana, … - 2023

Rules on digital trade are rapidly taking shape as countries in Asia-Pacific and beyond strive to secure the benefits … growing. Asia-Pacific economies are unevenly engaged in cooperation in digital trade rulemaking - East and South-East Asia … economies have welcomed DTPs in their agreements and are taking the lead in developing DEAs, while Central Asia and South Asia …

Persistent link: https://www.econbiz.de/10014451848

Alliances as innovation accelerators : the case of NTT-DoCoMo's i-mode and 3G mobile telecommunications

Williamson, Peter J. (contributor); … - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001760201

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