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We propose and test empirically a theory describing the endogenous formation and persistence of mega-states, using China as an example. We suggest that the relative timing of the emergence of agricultural societies, and their distance from each other, set off a race between their autochthonous...
Persistent link: https://www.econbiz.de/10013256909
The United States enacted a tax reform in 2010 known as the Foreign Account Tax Compliance Act (FATCA), which will impose an extensive third-party monitoring and disclosure regime on financial institutions around the world in an effort to “smoke out” American tax cheats and expose their...
Persistent link: https://www.econbiz.de/10013034019
When Congress enacted the Foreign Account Tax Compliance Act in 2010, it made no mention of any internationally-agreed alternative to its enforcement, and Congress has made no authorization since then for the president to override FATCA's statutory provisions by international agreement. Yet due...
Persistent link: https://www.econbiz.de/10013080471
Spanish Abstract: En el contexto del crecimiento general de las relaciones entre América Latina y Asia-Pacífico, este artículo analiza las relaciones de Colombia con la región asiática, enfocándose en particular en cinco de canales de interacción entre los "conductores del cambio global...
Persistent link: https://www.econbiz.de/10012827724
Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange...
Persistent link: https://www.econbiz.de/10013313052
We propose and test empirically a theory describing the endogenous formation and persistence of mega-states, using China as an example. We suggest that the relative timing of the emergence of agricultural societies, and their distance from each other, set off a race between their autochthonous...
Persistent link: https://www.econbiz.de/10013262216
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/10011568351
Este documento contiene un breve ana?lisis de la crisis por la que atraviesan los organismos poli?ticos multilaterales a nivel global, en el hemisferio y a nivel subregional. Analiza adema?s la participacio?n de Colombia en la construccio?n del multilateralismo y la presencia e injerencia de...
Persistent link: https://www.econbiz.de/10011213759
A discussion on a wide range of topics concerned with Pan-European cooperation including military and security issues, aspects related to socio-economic and human rights, and Russian relations with European countries and institutions, as well as the role of the United Nations, its institutions...
Persistent link: https://www.econbiz.de/10005087091
A discussion of the role that the United Nations Economic Commission for Europe can play in helping to integrate the countries of South-Eastern Europe into the wider European economy as well as the global economy. Central to this discussion is how the UNECE can increase its institutional...
Persistent link: https://www.econbiz.de/10005016202