Subjects -> BUSINESS AND ECONOMICS (Total: 3530 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1229 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (201 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 (106 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 by number of followers
Journal of Monetary Economics     Hybrid Journal   (Followers: 96)
Information Technologies & International Development     Open Access   (Followers: 82)
International Economic Review     Hybrid Journal   (Followers: 61)
International Labour Review     Partially Free   (Followers: 60)
Journal of International Business Studies     Hybrid Journal   (Followers: 48)
IMF Economic Review     Hybrid Journal   (Followers: 44)
Review of International Political Economy     Hybrid Journal   (Followers: 40)
Journal of International Money and Finance     Hybrid Journal   (Followers: 38)
Journal of International Economics     Hybrid Journal   (Followers: 38)
International Review of Social History     Full-text available via subscription   (Followers: 33)
Journal of International Development     Hybrid Journal   (Followers: 32)
International Review of Economics & Finance     Hybrid Journal   (Followers: 28)
International Review of Law and Economics     Hybrid Journal   (Followers: 27)
International Finance     Hybrid Journal   (Followers: 26)
PharmacoEconomics     Full-text available via subscription   (Followers: 26)
Journal of International Marketing     Full-text available via subscription   (Followers: 24)
Quarterly Journal of Political Science     Full-text available via subscription   (Followers: 19)
Journal of International Financial Markets, Institutions and Money     Hybrid Journal   (Followers: 19)
International Journal of Applied Behavioral Economics     Full-text available via subscription   (Followers: 19)
Journal of World Trade     Full-text available via subscription   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Journal of International Trade Law and Policy     Hybrid Journal   (Followers: 19)
Career Development International     Hybrid Journal   (Followers: 18)
Human Resource Management International Digest     Hybrid Journal   (Followers: 18)
European Business Law Review     Full-text available via subscription   (Followers: 17)
African Journal of Economic and Sustainable Development     Hybrid Journal   (Followers: 17)
Journal of Contemporary European Research     Open Access   (Followers: 16)
Studies in Comparative International Development     Hybrid Journal   (Followers: 16)
International Labor and Working-Class History     Full-text available via subscription   (Followers: 15)
International Environmental Agreements: Politics, Law and Economics     Hybrid Journal   (Followers: 14)
Review of International Economics     Hybrid Journal   (Followers: 14)
International Marketing Review     Hybrid Journal   (Followers: 13)
Journal of International Trade & Economic Development: An International and Comparative Review     Hybrid Journal   (Followers: 12)
Advances in Accounting     Hybrid Journal   (Followers: 11)
International Small Business Journal     Hybrid Journal   (Followers: 11)
European Company Law     Full-text available via subscription   (Followers: 11)
Journal of International Entrepreneurship     Hybrid Journal   (Followers: 10)
International Review of Financial Analysis     Hybrid Journal   (Followers: 9)
International Business Review     Hybrid Journal   (Followers: 9)
World Competition     Full-text available via subscription   (Followers: 9)
Journal of the Association for Consumer Research     Full-text available via subscription   (Followers: 9)
International Review of Finance     Hybrid Journal   (Followers: 9)
Journal of International Consumer Marketing     Hybrid Journal   (Followers: 9)
International Studies of Management and Organization     Full-text available via subscription   (Followers: 9)
International Economic Journal     Hybrid Journal   (Followers: 8)
International Public Management Journal     Hybrid Journal   (Followers: 8)
Journal for International Business and Entrepreneurship Development     Hybrid Journal   (Followers: 8)
International Entrepreneurship and Management Journal     Hybrid Journal   (Followers: 8)
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 8)
Information Resources Management Journal     Full-text available via subscription   (Followers: 8)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
International Economics and Economic Policy     Hybrid Journal   (Followers: 7)
Competition and Regulation in Network Industries     Full-text available via subscription   (Followers: 7)
Emerging Markets Finance and Trade     Hybrid Journal   (Followers: 7)
Management International Review     Hybrid Journal   (Followers: 7)
International Advances in Economic Research     Hybrid Journal   (Followers: 6)
International Review of Applied Economics     Hybrid Journal   (Followers: 6)
Global Trade and Customs Journal     Full-text available via subscription   (Followers: 6)
South African Journal of International Affairs     Hybrid Journal   (Followers: 6)
TDM Transnational Dispute Management Journal     Full-text available via subscription   (Followers: 5)
Journal of International Management     Hybrid Journal   (Followers: 5)
EC Tax Review     Full-text available via subscription   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Intertax     Full-text available via subscription   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
IN VIVO     Full-text available via subscription   (Followers: 4)
International Review of Economics     Hybrid Journal   (Followers: 4)
Journal of Revenue and Pricing Management     Hybrid Journal   (Followers: 4)
Journal of the Japanese and International Economies     Hybrid Journal   (Followers: 4)
Journal of International Financial Management & Accounting     Hybrid Journal   (Followers: 4)
International Insolvency Review     Hybrid Journal   (Followers: 4)
International Review of Retail, Distribution and Consumer Research     Hybrid Journal   (Followers: 3)
Monthly Statistics of International Trade - Statistiques mensuelles du commerce international     Full-text available via subscription   (Followers: 3)
Revue Internationale du Travail     Full-text available via subscription   (Followers: 3)
International Review on Public and Nonprofit Marketing     Hybrid Journal   (Followers: 3)
Syracuse Journal of International Law and Commerce     Open Access   (Followers: 3)
Management international / International Management / Gestiòn Internacional     Full-text available via subscription   (Followers: 3)
Digital Finance : Smart Data Analytics, Investment Innovation, and Financial Technology     Hybrid Journal   (Followers: 3)
World Food Policy     Hybrid Journal   (Followers: 3)
Foreign Trade Review     Hybrid Journal   (Followers: 3)
International Economics     Hybrid Journal   (Followers: 3)
European Journal of International Management     Hybrid Journal   (Followers: 3)
International Transactions In Operational Research     Hybrid Journal   (Followers: 2)
Asian Journal of Shipping and Logistics     Open Access   (Followers: 2)
China Business Review     Full-text available via subscription   (Followers: 2)
Journal of International Food & Agribusiness Marketing     Hybrid Journal   (Followers: 2)
Qualitative Research in Financial Markets     Hybrid Journal   (Followers: 2)
International Trade Journal : Western Hemispheric Studies     Hybrid Journal   (Followers: 2)
Journal of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 2)
MEED Middle East Economic Digest     Full-text available via subscription   (Followers: 1)
Global Summitry     Hybrid Journal   (Followers: 1)
International Journal of Export Marketing     Hybrid Journal   (Followers: 1)
Journal of Economics and International Finance     Open Access   (Followers: 1)
Estudos Internacionais : revista de relações internacionais da PUC Minas     Open Access   (Followers: 1)
Journal of Korea Trade     Full-text available via subscription   (Followers: 1)
Critical Perspectives on International Business     Hybrid Journal   (Followers: 1)
Acta Economica Et Turistica     Open Access   (Followers: 1)
Amnis     Open Access   (Followers: 1)
L'Année du Maghreb     Open Access   (Followers: 1)
International Commerce Review     Hybrid Journal   (Followers: 1)
Global & Strategis     Open Access   (Followers: 1)
Botswana Journal of Economics     Open Access   (Followers: 1)
Revue internationale P.M.E. : économie et gestion de la petite et moyenne entreprise     Full-text available via subscription   (Followers: 1)
Journal of Antitrust Enforcement     Hybrid Journal   (Followers: 1)
Economics Research International     Open Access   (Followers: 1)
Japanese Political Economy     Full-text available via subscription   (Followers: 1)
International Journal of Asian Business and Information Management     Full-text available via subscription   (Followers: 1)
Economic Journal of Emerging Markets     Open Access   (Followers: 1)
Asia and the Global Economy     Open Access  
China Economic Quarterly International     Open Access  
World Oil Trade     Hybrid Journal  
Regional Formation and Development Studies     Open Access  
Journal of Reviews on Global Economics     Open Access  
Journal of International Business Policy     Hybrid Journal  
East Asian Community Review     Hybrid Journal  
Ekonomia Międzynarodowa     Open Access  
Jurnal Ilmu Ekonomi Terapan     Open Access  
Jurnal Hubungan Internasional     Open Access  
Journal of Advanced Research in Economics and International Business     Full-text available via subscription  
Proceedings of the International Conference on Business Excellence     Open Access  
Journal of Accounting and Finance in Emerging Economies     Open Access  
International Journal of Governance and Financial Intermediation     Hybrid Journal  
South American Development Society Journal     Open Access  
Revista Multiface Online     Open Access  
Revue internationale de l'économie sociale     Full-text available via subscription  
Expert Journal of Business and Management     Open Access  
Transnational Corporations Review     Hybrid Journal  
Research World     Hybrid Journal  
Crossroads     Hybrid Journal  
Relações Internacionais (R:I)     Open Access  
Revista Brasileira de Gestão de Negócios     Open Access  
Journal of Theoretical and Applied Electronic Commerce Research     Open Access  
International Journal of Commerce and Management     Hybrid Journal  
EMAJ : Emerging Markets Journal     Open Access  
Journal of International Commerce, Economics and Policy     Hybrid Journal  
Journal of Comparative International Management     Full-text available via subscription  

           

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: Case C-368/21: A New Definition of Importation in the Sense of VAT
           Law'

    • Free pre-print version: Loading...

      Abstract: Since the Eurogate II and DHL decision (CJEU, Judgment of 2 June 2016, EU:C:2016:405), it has been clear that importation in the VAT context means ‘the entry of goods into the economic network’ of the Union. However, it is problematic that neither the EU VAT Directive nor the CJEU provide a distinct definition of what is meant by this term. This article deals with the main existing theories on the interpretation of this indeterminate legal concept in the German-language literature and by the German fiscal courts. It is concluded that these theories unfortunately ignore the exposed consumption tax character of (import) VAT and therefore deliver inconsistent results in contradiction to the recent decisions of the CJEU.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 14 Sep 2022 00:01:12 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: ‘Provisions Primarily of a Fiscal Nature’: Time to
           Dispel Doubts

    • Free pre-print version: Loading...

      Abstract: The concept of ‘provisions primarily of a fiscal nature’ is not defined in the EU Treaties. Despite the absence of an exact definition, such expression has been so far understood as including the adoption of all types of environmental taxes. But is this interpretation correct' And is it the only possible one' This article aims at answering the question of whether environmentally driven fiscal measures that have primarily regulatory goals can be introduced via the ordinary legislative procedure as per Article 192(1) Treaty on the Functioning of the European Union (TFEU). In doing so, this contribution firstly describes why Article 192(2)(a) TFEU was introduced as an exception to paragraph 1. Secondly, it analyses the concepts of ‘primarily’ and ‘fiscal nature’ and assesses whether the different language versions of the TFEU dispel doubts about their meanings or increase the level of uncertainty. In light of this scrutiny, the author proposes a potential new interpretation that would bring the adoption of environmentally driven taxes under the umbrella of Article 192(1) TFEU.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 14 Sep 2022 00:01:12 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: Abuse of Law by a Member State When Designing a Tax Measure

    • Free pre-print version: Loading...

      Abstract: When Member States design tax measures, they have to comply with EU law. In this article the question is discussed whether a Member State has the liberty to intentionally design a domestic rule so that it falls outside the scope of the freedom of capital and prevent scrutiny in respect of third states by the Court of Justice of the European Union (CJEU). This question is investigated by using two Dutch rules as a case study. The author argues that the legislature walks a thin line. On the one hand there is a risk that the legislature is circumventing the application of the fundamental freedoms in an abusive way while on the other hand using an arbitrary criterion in a rule to distinguish between comparable cases could lead to the conclusion that a Member State has implemented a selective tax measure and thus granted state aid. The author concludes that the Dutch liquidation loss rule infringes EU law.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 14 Sep 2022 00:01:12 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: Fictitious Interest and Dividends Under Tax Treaties and the EU
           Directives

    • Free pre-print version: Loading...

      Abstract: On 24 February 2022 the European Court of Justice (ECJ) ruled in the case Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-257/20) (ECJ, 24 February 2022, Case C-257/20, Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia, ECLI:EU: C:2022:125), inter alia, that fictitious interest payments do not enjoy withholding tax (WHT) exemption neither under the Interest and Royalties Directive (2003/49) (Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, OJ L 157, 26 June 2003) (IRD) nor under the Parent-Subsidiary Directive (2011/96) (Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, OJ L 345, 29 December 2011) (PSD) (together referred to as the directives). This article questions this finding and argues that fictitious interest and dividends should fall under the IRD and PSD respectively.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 14 Sep 2022 00:01:12 GMT
      Issue No: Vol. 31 (2022)
       
  • Article: Free Movement of Persons Between the EU and Switzerland: Quo
           Vadis'

    • Free pre-print version: Loading...

      Abstract: Relations between Switzerland and the European Union (EU) have been shaped by various (bilateral) agreements. This contribution discusses one of the most important agreements between Switzerland and the EU; the agreement on the free movement of persons (AFMP). The AFMP does not have its own dispute settlement mechanism or supervisory body. Dispute resolution is now left to independent Swiss courts and the Court of Justice of the European Union (ECJ). On 23 November 2018, a first draft of an institutional framework agreement between Switzerland and the EU was published. The aim of this proposed framework agreement was partly to simplify the complex relations between Switzerland and the EU. In May 2021 the Swiss government pulled the plug on the institutional framework agreement because of concerns about migration, labour rights, and worries about the judicial authority the institutional agreement would give to the ECJ. The EC is however clear about what it wants. Amongst others, the dynamic alignment of Swiss law to EU law and a functioning dispute settlement mechanism are issues the EC wants to see solved. In this article the author explores, among other things, what the consequences could be for Swiss fiscal autonomy if Switzerland would follow the EC. The author also reflects in more detail on the ECJ’s case law on frontier workers and the final settlement on capital gains from shareholdings upon emigration to Switzerland.
      Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 14 Sep 2022 00:01:12 GMT
      Issue No: Vol. 31 (2022)
       
  • Editorial: VAT Goes Virtual: Security Tokens

    • Free pre-print version: Loading...

      Abstract: Volume 31 Online ISSN 0928-2750
      PubDate: Wed, 14 Sep 2022 00:01:12 GMT
      Issue No: Vol. 31 (2022)
       
 
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