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The Impact of Japan's Rivalry with China on its Willingness to Pursue Free Trade Agreements

Chum, Sonya - 2016

This study explores the main causes that have led Japan to conclude an FTA with ASEAN. This paper appraises Japan-ASEAN … relations and shows that closer relations between Japan and ASEAN have provided momentum for the launch of Japan's FTAs with … ASEAN. Consequently, this paper explores the origins and progress of Japan-ASEAN FTA, as well as the strategies and …

Persistent link: https://www.econbiz.de/10013005849

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

Diniz Magalhaes, Tarcisio - 2020

During the course of the last 100 years, the wealthiest and most powerful nations on the planet have systematically gathered around in small groups of experts, scientific committees and working parties, under the auspices of the League of Nations and the OECD, to decide on the appropriate tax...

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

Regulating Tax Preparers : A Global Problem for the IRS

Christians, Allison - 2014

The IRS recently announced that its mandatory registration regime for paid tax return preparers, struck down in the Loving decision, would henceforth be offered as a voluntary program. But the authors of this program appear to have forgotten that the US system is perfectly global in reach,...

Persistent link: https://www.econbiz.de/10013049528

À Qui Le Droit De Taxer? Être Membre D'Un État Et Les Enjeux Fiscaux Qui En Découlent (Who Has the Right to Tax? International Tax and the Membership Principle)

Christians, Allison - 2016

French Abstract: Le thème central du livre est celui de la compétition fiscale qui oppose les États à l'échelle internationale. Abordant cet enjeu, Dietsch présente une solution interdisciplinaire au problème qui touche tant l'économie que le droit et la philosophie. Notre recension...

Persistent link: https://www.econbiz.de/10012986851

The Impact of Political Relations Between Countries on Economic Relations

Najafi, Amir - 2014

In this paper, we assess the implications of changes in bilateral diplomatic relations with the United States for economic relations. We identify countries whose relations with the US changed during two historic and significant milestones in the past three decades, and a third group of countries...

Persistent link: https://www.econbiz.de/10013045126

Investor-State Arbitration : A New Threat to Global Access to Affordable Medicine

Ho, Cynthia M. - 2018

This is an introduction to a new development in the international arena that poses a threat to the ability of countries to tailor patent and regulatory laws to promote access to medicine. Basically, certain international agreements permit foreign companies to sue a country for compensation if...

Persistent link: https://www.econbiz.de/10012924483

The Offshore Tax Enforcement Dragnet

Oei, Shu-Yi - 2018

Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore...

Persistent link: https://www.econbiz.de/10012934338

International Tax Law Between Loyalty, Exit, and Voice

Diniz Magalhaes, Tarcisio - 2021

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax...

Persistent link: https://www.econbiz.de/10013218278

Militarized Extremism : The Radical Right and the War on Terror

Hall, Abigail; Hassell, Jerod; Fitch, Chivon - 2021

This manuscript analyzes an important dynamic of far-right extremism in the United States. In particular, we seek to understand the relationship between the far-right and the military and how far-right groups have militarized. Using the 9/11 terror attacks and the subsequent war on terror as an...

Persistent link: https://www.econbiz.de/10013225777

Space Force : Ahead of Its Time or Dreadfully Premature?

Farley, Robert Michael - 2021

In December 2019, Congress established the U.S. Space Force as an independent uniformed military service within the Department of the Air Force. Although many defense analysts had long argued for a reorganization of the Department of Defense’s space capabilities, few had settled on this...

Persistent link: https://www.econbiz.de/10013240083