Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

INTERNATIONAL COMMERCE (145 journals)                     

Showing 1 - 136 of 136 Journals sorted alphabetically
Acta Economica Et Turistica     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
African Journal of Economic and Sustainable Development     Hybrid Journal   (Followers: 17)
Amnis     Open Access   (Followers: 1)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Asia and the Global Economy     Open Access  
Asian Journal of Shipping and Logistics     Open Access   (Followers: 2)
Botswana Journal of Economics     Open Access   (Followers: 1)
Career Development International     Hybrid Journal   (Followers: 19)
China Business Review     Full-text available via subscription   (Followers: 2)
China Economic Quarterly International     Open Access  
Competition and Regulation in Network Industries     Full-text available via subscription   (Followers: 7)
Critical Perspectives on International Business     Hybrid Journal   (Followers: 1)
Crossroads     Hybrid Journal  
Digital Finance : Smart Data Analytics, Investment Innovation, and Financial Technology     Hybrid Journal   (Followers: 3)
East Asian Community Review     Hybrid Journal  
EC Tax Review     Full-text available via subscription   (Followers: 5)
Economic Journal of Emerging Markets     Open Access   (Followers: 1)
Economics Research International     Open Access   (Followers: 1)
Ekonomia Międzynarodowa     Open Access  
EMAJ : Emerging Markets Journal     Open Access  
Emerging Markets Finance and Trade     Hybrid Journal   (Followers: 7)
Estudos Internacionais : revista de relações internacionais da PUC Minas     Open Access   (Followers: 1)
European Business Law Review     Full-text available via subscription   (Followers: 17)
European Company Law     Full-text available via subscription   (Followers: 11)
European Journal of International Management     Hybrid Journal   (Followers: 3)
Expert Journal of Business and Management     Open Access  
Foreign Trade Review     Hybrid Journal   (Followers: 3)
Global & Strategis     Open Access   (Followers: 1)
Global Summitry     Hybrid Journal   (Followers: 1)
Global Trade and Customs Journal     Full-text available via subscription   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Management International Digest     Hybrid Journal   (Followers: 18)
IMF Economic Review     Hybrid Journal   (Followers: 44)
IN VIVO     Full-text available via subscription   (Followers: 4)
Information Resources Management Journal     Full-text available via subscription   (Followers: 8)
Information Technologies & International Development     Open Access   (Followers: 81)
International Advances in Economic Research     Hybrid Journal   (Followers: 6)
International Business Review     Hybrid Journal   (Followers: 9)
International Commerce Review     Hybrid Journal   (Followers: 1)
International Economic Journal     Hybrid Journal   (Followers: 8)
International Economic Review     Hybrid Journal   (Followers: 61)
International Economics     Hybrid Journal   (Followers: 3)
International Economics and Economic Policy     Hybrid Journal   (Followers: 7)
International Entrepreneurship and Management Journal     Hybrid Journal   (Followers: 8)
International Environmental Agreements: Politics, Law and Economics     Hybrid Journal   (Followers: 14)
International Finance     Hybrid Journal   (Followers: 26)
International Insolvency Review     Hybrid Journal   (Followers: 4)
International Journal of Applied Behavioral Economics     Full-text available via subscription   (Followers: 18)
International Journal of Asian Business and Information Management     Full-text available via subscription   (Followers: 1)
International Journal of Commerce and Management     Hybrid Journal  
International Journal of Export Marketing     Hybrid Journal   (Followers: 1)
International Journal of Governance and Financial Intermediation     Hybrid Journal  
International Labor and Working-Class History     Full-text available via subscription   (Followers: 15)
International Labour Review     Partially Free   (Followers: 60)
International Marketing Review     Hybrid Journal   (Followers: 14)
International Public Management Journal     Hybrid Journal   (Followers: 8)
International Review of Applied Economics     Hybrid Journal   (Followers: 6)
International Review of Economics     Hybrid Journal   (Followers: 4)
International Review of Economics & Finance     Hybrid Journal   (Followers: 28)
International Review of Finance     Hybrid Journal   (Followers: 9)
International Review of Financial Analysis     Hybrid Journal   (Followers: 8)
International Review of Law and Economics     Hybrid Journal   (Followers: 27)
International Review of Retail, Distribution and Consumer Research     Hybrid Journal   (Followers: 3)
International Review of Social History     Full-text available via subscription   (Followers: 32)
International Review on Public and Nonprofit Marketing     Hybrid Journal   (Followers: 3)
International Small Business Journal     Hybrid Journal   (Followers: 11)
International Studies of Management and Organization     Full-text available via subscription   (Followers: 8)
International Trade Journal : Western Hemispheric Studies     Hybrid Journal   (Followers: 2)
International Transactions In Operational Research     Hybrid Journal   (Followers: 2)
Intertax     Full-text available via subscription   (Followers: 4)
Japanese Political Economy     Full-text available via subscription   (Followers: 1)
Journal for International Business and Entrepreneurship Development     Hybrid Journal   (Followers: 8)
Journal of Accounting and Finance in Emerging Economies     Open Access  
Journal of Advanced Research in Economics and International Business     Full-text available via subscription  
Journal of Antitrust Enforcement     Hybrid Journal   (Followers: 1)
Journal of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Comparative International Management     Full-text available via subscription  
Journal of Contemporary European Research     Open Access   (Followers: 16)
Journal of Economics and International Finance     Open Access   (Followers: 1)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of International Business Policy     Hybrid Journal  
Journal of International Business Studies     Hybrid Journal   (Followers: 47)
Journal of International Commerce, Economics and Policy     Hybrid Journal  
Journal of International Consumer Marketing     Hybrid Journal   (Followers: 9)
Journal of International Development     Hybrid Journal   (Followers: 32)
Journal of International Economics     Hybrid Journal   (Followers: 38)
Journal of International Entrepreneurship     Hybrid Journal   (Followers: 10)
Journal of International Financial Management & Accounting     Hybrid Journal   (Followers: 4)
Journal of International Financial Markets, Institutions and Money     Hybrid Journal   (Followers: 19)
Journal of International Food & Agribusiness Marketing     Hybrid Journal   (Followers: 2)
Journal of International Management     Hybrid Journal   (Followers: 5)
Journal of International Marketing     Full-text available via subscription   (Followers: 24)
Journal of International Money and Finance     Hybrid Journal   (Followers: 37)
Journal of International Trade & Economic Development: An International and Comparative Review     Hybrid Journal   (Followers: 11)
Journal of International Trade Law and Policy     Hybrid Journal   (Followers: 19)
Journal of Korea Trade     Full-text available via subscription   (Followers: 1)
Journal of Monetary Economics     Hybrid Journal   (Followers: 95)
Journal of Revenue and Pricing Management     Hybrid Journal   (Followers: 4)
Journal of Reviews on Global Economics     Open Access  
Journal of the Association for Consumer Research     Full-text available via subscription   (Followers: 7)
Journal of the Japanese and International Economies     Hybrid Journal   (Followers: 4)
Journal of Theoretical and Applied Electronic Commerce Research     Open Access  
Journal of World Trade     Full-text available via subscription   (Followers: 19)
Jurnal Hubungan Internasional     Open Access  
Jurnal Ilmu Ekonomi Terapan     Open Access  
L'Année du Maghreb     Open Access   (Followers: 1)
Management international / International Management / Gestiòn Internacional     Full-text available via subscription   (Followers: 3)
Management International Review     Hybrid Journal   (Followers: 7)
MEED Middle East Economic Digest     Full-text available via subscription   (Followers: 1)
Monthly Statistics of International Trade - Statistiques mensuelles du commerce international     Full-text available via subscription   (Followers: 3)
PharmacoEconomics     Full-text available via subscription   (Followers: 26)
Proceedings of the International Conference on Business Excellence     Open Access  
Qualitative Research in Financial Markets     Hybrid Journal   (Followers: 2)
Quarterly Journal of Political Science     Full-text available via subscription   (Followers: 18)
Regional Formation and Development Studies     Open Access  
Relações Internacionais (R:I)     Open Access  
Research World     Hybrid Journal  
Review of International Economics     Hybrid Journal   (Followers: 14)
Review of International Political Economy     Hybrid Journal   (Followers: 40)
Revista Brasileira de Gestão de Negócios     Open Access  
Revista Multiface Online     Open Access  
Revue internationale de l'économie sociale     Full-text available via subscription  
Revue Internationale du Travail     Full-text available via subscription   (Followers: 3)
Revue internationale P.M.E. : économie et gestion de la petite et moyenne entreprise     Full-text available via subscription   (Followers: 1)
South African Journal of International Affairs     Hybrid Journal   (Followers: 6)
South American Development Society Journal     Open Access  
Studies in Comparative International Development     Hybrid Journal   (Followers: 16)
Syracuse Journal of International Law and Commerce     Open Access   (Followers: 3)
TDM Transnational Dispute Management Journal     Full-text available via subscription   (Followers: 5)
Transnational Corporations Review     Hybrid Journal  
World Competition     Full-text available via subscription   (Followers: 9)
World Food Policy     Hybrid Journal   (Followers: 3)
World Oil Trade     Hybrid Journal  
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 8)

           

Similar Journals
Journal Cover
EC Tax Review
Number of Followers: 5  
 
  Full-text available via subscription Subscription journal
ISSN (Print) 0928-2750
Published by Kluwer Law International Homepage  [21 journals]
  • Forum: Order in Skellefteå Industrihus AB: A Reversal of the INZO, Ghent
           Coal Terminal and Breitsohl Jurisprudence'

    • Free pre-print version: Loading...

      Abstract: The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Industrihus AB may have escaped the attention of most VAT scholars and practitioners. In my opinion, however, it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the CJEU landmark INZO and Breitsohl decisions.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
  • Forum: Disproportionate Taxation and the Right to Property; Some Recent
           Judgments of the ECtHR

    • Free pre-print version: Loading...

      Abstract: The article examines how the subject of taxation appeared in the European Convention on Human Rights explaining how three judgments delivered by the European Court of Human in 2021 and 2022 expanded on the very same matters discussed in the travaux preparatoires to the Convention.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: Blocking the Gap: The Potential for Blockchain Technology to
           Secure VAT Compliance

    • Free pre-print version: Loading...

      Abstract: This article aims to demonstrate that blockchain technology is the most optimal solution to tackle the significant challenge that Value Added Tax (VAT) non-compliance poses to the European Union (EU). VAT non-compliance, particularly evasion and fraud, is a complex and costly challenge to EU tax authorities and nations as a whole. Current compliance mechanisms fail to sufficiently ensure the collection of VAT in an effective and truly secure manner, leaving VAT and associated data open to misreporting and exploitation, posing a risk to both individual and national security. Focusing on the design aspects of security, transparency, and efficiency, it will be argued that blockchain provides the opportunity to tackle non-compliance whilst achieving a balance in both taxpayer’s wants and tax authorities’ needs. Utilizing current examples of blockchain implementation, as well as a specific VAT Coin proposal, it is demonstrated that a blockchain solution can come in many forms; be it a public, private or consortium blockchain, with each type respectively achieving compliance whilst prioritizing different aspects of data security and privacy. Ultimately, it is indicated that a blockchain-based VAT system has the potential to enable a significant reduction in the risk of non-compliance, whilst streamlining taxpayer obligations and protecting valuable datasets.Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: BEFIT and Formulary Apportionment: Should Intangibles Be Included
           in the Formula'

    • Free pre-print version: Loading...

      Abstract: In 2021 the European Commission proposed a new framework for taxing corporate income (“Business in Europe: Framework for Income Taxation”, or BEFIT). Consolidated profits of European Union (EU) based groups will be aggregated into a single tax base, and then allocated to Member States (MS) through a formulary approach. Critical issues in defining the formula comprise how assets (including intangibles) should be reflected. The purpose of this article is to discuss some core topics related to intangible recognition and its potential impact in the formulary approach considered in BEFIT. More precisely, the topics addressed are: (1) should intangibles be included in the asset component of the formula, alongside with sales and employment' (2) considering the several types of intangible assets, which ones would merit inclusion' Our view is that intangibles acquired to other companies belonging to the group (related party transactions) and intangibles developed internally by group members but that do not meet criteria for accounting recognition, should be out of the formula. Contrarily, intangibles developed internally that fulfil criteria for accounting recognition, and intangibles acquired to third (independent) parties should be included, with an exception for recognized goodwill.Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: ‘VAT Gap’ Estimation: Distinguishing Between
           Informality and Fraud

    • Free pre-print version: Loading...

      Abstract: The value added tax (VAT) remains a primary source of budget revenues across Europe. Consequently, compliance with it became critical for the fiscal security of Member States. Consequently, the issue of VAT compliance received EU level attention, and quantitative indicators – known as ‘VAT gaps’ – were produced for particular countries and the entire EU. Unfortunately, the most common top-down approach to the ‘VAT gap’ calculation delivers only the aggregate estimate of noncompliance. However, designing effective policy interventions requires a more detailed diagnosis as countering organized crime VAT fraud schemes requires different strategies than the shadow economy. This article proposes a simple approach to the top-down ‘VAT gap’ estimation that would enable distinguishing between the two categories by building upon the minimal set of data available to the tax authorities. An analysis of the Polish ‘VAT gap’ experience confirms the validity of proposed method, facilitating its application in a study encompassing multiple countries.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: The Shortcomings of the EU Public Country-by-Country Reporting
           Directive

    • Free pre-print version: Loading...

      Abstract: The Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/ EU as regards the public disclosure of income tax information by certain undertakings and branches, entered into force on 21 December 2021 and must be implemented by all EU Member States until 22 June 2023. It introduces the so-called ‘Public Country- By-Country Reporting’ system in the European Union. With these new transparency rules, the EU seeks to raise greater public scrutiny on the tax planning practices carried out by certain undertakings with activity in the EU. Despite its many achievements, the directive has several shortcomings, namely in what concerns compliance with legal certainty, issues in its implementation and effectiveness for achieving its ratio legis. After mapping these issues, we will put forward proposals that could be adopted by either the European or domestic legislator (the latter, at the implementation stage).
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
  • Editorial: Should We Cut ‘Final’ Losses'

    • Free pre-print version: Loading...

      Abstract: Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 25 May 2022 00:01:10 GMT
      Issue No: Vol. 31 (2022)
       
 
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