MANDATORY BINDING DISPUTE RESOLUTION IN THE BASE EROSION AND PROFIT SHIFTING (BEPS) TWO PILLAR SOLUTION
Sign Up to like & getrecommendations! Published in 2023 at "International and Comparative Law Quarterly"
DOI: 10.1017/s0020589323000118
Abstract: Abstract Binding taxpayer-initiated international dispute resolution has traditionally played a minor role in the international tax system. Despite being long pursued by corporate interests and increasingly accepted by developed countries, international tax arbitration has remained… read more here.
Keywords: pillar solution; two pillar; dispute resolution; base erosion ... See more keywords
Risk reduction in two-pillar mandatory pension system under regulatory constraints: simulation-based evidence from Poland
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DOI: 10.1080/13504851.2020.1740154
Abstract: ABSTRACT The regulatory framework of the Polish pension system is far-removed from the optimal lifecycle portfolio approach, which recommends a time-varying asset mix to minimize portfolio risk. Nevertheless, a question emerges on how large diversification… read more here.
Keywords: pension; two pillar; pension system; risk reduction ... See more keywords