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223.440  Articles
1 of 22.344 pages  |  10  records  |  more records»
This paper aims at providing an Inter-American reflection on the Model International Mobility Convention (MIMC). First, it offers an introductory overview of the MIMC. Next, it analyzes the drafter’s background, and the Convention references to assess a p... see more

To celebrate the current issue on the 70th anniversary of the Universal Declaration of Human Rights, our paper aims to briefly introduce how the United Nations (UN) is currently dealing with international mobility. We further discuss how Brazil has advanc... see more

AbstractMost tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries... see more

Recently, the tax planning of Multinational Enterprises (MNEs) dominates the international taxation debate and triggered the OECD BEPS Project. The tax base erosion prompted the adoption of unilateral tax measures to target the tax planning strategies ado... see more

58th ESPR Annual Meeting, 7th International Congress of UENPS, 3rd International Congress of EFCNIORGANIZING INSTITUTIONSEuropean Society for Paediatric Research (ESPR), European Society for Neonatology (ESN), Union of European Neonatal & Perinatal Soci... see more

Abstracts in research articles are important for readers in determining whether to continue reading the article or not. A plethora of studies involving abstracts’ rhetorical moves has previously been published, but scant attention has been given to the re... see more

1 of 22.344 pages  |  10  records  |  more records»