Subjects -> BUSINESS AND ECONOMICS (Total: 3510 journals)
    - ACCOUNTING (127 journals)
    - BANKING AND FINANCE (297 journals)
    - BUSINESS AND ECONOMICS (1231 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (202 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 (586 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: 47)
IMF Economic Review     Hybrid Journal   (Followers: 44)
Review of International Political Economy     Hybrid Journal   (Followers: 41)
Journal of International Money and Finance     Hybrid Journal   (Followers: 39)
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: 30)
International Review of Law and Economics     Hybrid Journal   (Followers: 27)
International Finance     Hybrid Journal   (Followers: 27)
PharmacoEconomics     Full-text available via subscription   (Followers: 27)
Journal of International Marketing     Full-text available via subscription   (Followers: 24)
Quarterly Journal of Political Science     Full-text available via subscription   (Followers: 20)
Journal of International Financial Markets, Institutions and Money     Hybrid Journal   (Followers: 20)
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 Management International Digest     Hybrid Journal   (Followers: 19)
Journal of International Trade Law and Policy     Hybrid Journal   (Followers: 19)
Career Development International     Hybrid Journal   (Followers: 18)
Human Resource Development International     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)
Advances in Accounting     Hybrid Journal   (Followers: 12)
Journal of International Trade & Economic Development: An International and Comparative Review     Hybrid Journal   (Followers: 12)
International Small Business Journal     Hybrid Journal   (Followers: 11)
European Company Law     Full-text available via subscription   (Followers: 11)
International Review of Financial Analysis     Hybrid Journal   (Followers: 10)
Journal of International Entrepreneurship     Hybrid Journal   (Followers: 10)
Journal of the Association for Consumer Research     Full-text available via subscription   (Followers: 10)
International Business Review     Hybrid Journal   (Followers: 9)
World Competition     Full-text available via subscription   (Followers: 9)
International Review of Finance     Hybrid Journal   (Followers: 9)
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 9)
Journal of International Consumer Marketing     Hybrid Journal   (Followers: 9)
International Entrepreneurship and Management Journal     Hybrid Journal   (Followers: 8)
International Studies of Management and Organization     Full-text available via subscription   (Followers: 8)
Emerging Markets Finance and Trade     Hybrid Journal   (Followers: 8)
Journal for International Business and Entrepreneurship Development     Hybrid Journal   (Followers: 8)
International Economic Journal     Hybrid Journal   (Followers: 8)
Information Resources Management Journal     Full-text available via subscription   (Followers: 8)
International Public Management Journal     Hybrid Journal   (Followers: 8)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Competition and Regulation in Network Industries     Full-text available via subscription   (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)
International Economics and Economic Policy     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)
Journal of the Japanese and International Economies     Hybrid Journal   (Followers: 4)
International Insolvency Review     Hybrid Journal   (Followers: 4)
International Review of Economics     Hybrid Journal   (Followers: 4)
Journal of International Financial Management & Accounting     Hybrid Journal   (Followers: 4)
Journal of Revenue and Pricing Management     Hybrid Journal   (Followers: 4)
Revue Internationale du Travail     Full-text available via subscription   (Followers: 3)
Foreign Trade Review     Hybrid Journal   (Followers: 3)
Syracuse Journal of International Law and Commerce     Open Access   (Followers: 3)
European Journal of International Management     Hybrid Journal   (Followers: 3)
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)
International Economics     Hybrid Journal   (Followers: 3)
International Review on Public and Nonprofit Marketing     Hybrid Journal   (Followers: 3)
Management international / International Management / Gestiòn Internacional     Full-text available via subscription   (Followers: 3)
World Food Policy     Hybrid Journal   (Followers: 3)
Digital Finance : Smart Data Analytics, Investment Innovation, and Financial Technology     Hybrid Journal   (Followers: 3)
Journal of International Food & Agribusiness Marketing     Hybrid Journal   (Followers: 2)
Asian Journal of Shipping and Logistics     Open Access   (Followers: 2)
International Transactions In Operational Research     Hybrid Journal   (Followers: 2)
China Business Review     Full-text available via subscription   (Followers: 2)
Qualitative Research in Financial Markets     Hybrid Journal   (Followers: 2)
Journal of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 2)
International Trade Journal : Western Hemispheric Studies     Hybrid Journal   (Followers: 2)
Journal of Korea Trade     Full-text available via subscription   (Followers: 1)
MEED Middle East Economic Digest     Full-text available via subscription   (Followers: 1)
Global Summitry     Hybrid Journal   (Followers: 1)
Global & Strategis     Open Access   (Followers: 1)
Acta Economica Et Turistica     Open Access   (Followers: 1)
Transnational Corporations Review     Hybrid Journal   (Followers: 1)
Economic Journal of Emerging Markets     Open Access   (Followers: 1)
International Journal of Export Marketing     Hybrid Journal   (Followers: 1)
World Oil Trade     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)
Research World     Hybrid Journal   (Followers: 1)
Asia and the Global Economy     Open Access   (Followers: 1)
Economics Research International     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)
Critical Perspectives on International Business     Hybrid Journal   (Followers: 1)
International Commerce Review     Hybrid Journal   (Followers: 1)
Botswana Journal of Economics     Open Access   (Followers: 1)
Journal of Antitrust Enforcement     Hybrid Journal   (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)
L'Année du Maghreb     Open Access   (Followers: 1)
Amnis     Open Access   (Followers: 1)
China Economic Quarterly International     Open Access  
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  
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
Intertax
Number of Followers: 4  
 
  Full-text available via subscription Subscription journal
ISSN (Print) 0165-2826
Published by Kluwer Law International Homepage  [21 journals]
  • Editorial Note [pre-publication]

    • Free pre-print version: Loading...

      Abstract:
      Volume 50 Online ISSN 0165-2826
      PubDate: Sat, 19 Nov 2022 00:01:08 GMT
      Issue No: Vol. 50 (2022)
       
  • Article: Pillar 2: An Analysis of the IIR and UTPR from an International
           Customary Law, Tax Treaty Law and European Union Law Perspective
           [pre-publication]

    • Free pre-print version: Loading...

      Abstract: This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European Union law. In addition, the authors assess whether the Pillar 2 rules can be justified in the same way as controlled foreign company (CFC) rules, thereby referring to the principle of personality. Part three of the article evaluates how conflicts between the Pillar 2 rules and international law are to be resolved. The authors conclude by providing potential solutions to resolve jurisdictional conflicts.
      Volume 50 Online ISSN 0165-2826
      PubDate: Sat, 19 Nov 2022 00:01:08 GMT
      Issue No: Vol. 50 (2022)
       
  • Article: State Aid Through Arbitration Awards: EU Law as a Ground for
           Non-enforcement [pre-publication]

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      Abstract: The relationship between international investment law (IIL) and EU law is not without problems as evidenced by the Achmea ruling. These tensions have become more evident in the Micula case in which the commission resorted to the state aid rules in order to attack arbitration awards arising from intra-EU Bilateral investment treaties (BITs) (deeming its enforcement as state aid). Despite its two rulings relating to the Micula saga, the Court of Justice of the European Union (CJEU) has not yet validated (or not) the application of state aid rules to the enforcement of intra-EU awards. Hopefully, the upcoming general court’s judgment shall rule on the merits of the Micula case thereby dispelling doubts. Nevertheless, it is foreseeable that further clarifying judgments will be required concerning the recognition and enforcement of intra-EU awards in non-EU jurisdictions. This article reviews the current situation to show that, while state aid rules could adequately prevent the enforcement of an intra-EU award within EU borders, they lack effectiveness for blocking enforcement beyond its borders.
      Volume 51 Online ISSN 0165-2826
      PubDate: Mon, 07 Nov 2022 00:01:11 GMT
      Issue No: Vol. 51 (2022)
       
  • Article: The DEBRA Directive and Its Interplay With Pillar 2
           [pre-publication]

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      Abstract: The Debt-Equity Bias Reduction Allowance (DEBRA) directive seeks to reduce the distortionary bias towards debt on the part of companies seeking investment. Two measures are introduced to achieve this, i.e., the deduction of a deemed interest expense on capital (DEBRA) and the further restriction of the deductibility of actual interest expense. The former seeks to promote the attractiveness of equity investments while the latter endeavours to reduce the attractiveness of debt investments. While these measures initially appear to be appropriate, another legislative initiative known as the Pillar 2 directive might undermine its effectiveness. Indeed, this directive attempts to impose a minimum tax rate of 15% on large entities’ profits wherever they operate. While uncommon, the DEBRA might reduce the effective tax rate (ETR) below 15% thereby effectuating the minimum tax. The limited deductibility of interest expense might do the opposite and increase the ETR above 15% thereby preventing such minimum tax. Thus, where the DEBRA directive provides a benefit, the Pillar 2 directive might eliminate it and, where the DEBRA directive introduces a disadvantage, the Pillar 2 directive may neutralize it.
      Volume 50 Online ISSN 0165-2826
      PubDate: Mon, 31 Oct 2022 00:01:11 GMT
      Issue No: Vol. 50 (2022)
       
  • Article: Some EU and Tax Treaty Law Considerations on the Draft EU
           Directive on Global Minimum Taxation for Multinationals in the Union
           [pre-publication]

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      Abstract: In this article the author examines whether the draft EU Directive on Global Minimum Taxation for Multinationals complies with primary Union and whether the GloBE Model rules comply with the commitments undertaken by jurisdictions under their bilateral tax treaties that follow the OECD Model. Suggestions are also made on how the prevention and resolution of disputes under the Globe Model rules can be improved.
      Volume 50 Online ISSN 0165-2826
      PubDate: Mon, 31 Oct 2022 00:01:11 GMT
      Issue No: Vol. 50 (2022)
       
  • Literature Review: Regulation and Tax in Space, Galya Savir. Kluwer Law
           Intl. 2021 [pre-publication]

    • Free pre-print version: Loading...

      Abstract:
      Volume 50 Online ISSN 0165-2826
      PubDate: Mon, 31 Oct 2022 00:01:11 GMT
      Issue No: Vol. 50 (2022)
       
  • Policy Note: Assessing the Impact of Pillar Two on Developing Countries
           [pre-publication]

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      Abstract: The Pillar Two reform is designed to end the four decade long race to the bottom that persisted despite the minimum standards and best practices promoted by the Base Erosion and Profit Shifting (BEPS) Program. However, in the process of mending the inadequate international tax system, the Organisation for Economic Co-operation and Development (OECD) changed its agenda to addressing tax competition. With a wide objective of increasing the effective tax rates (ETRs) across jurisdictions to 15%, it disregards the constraints that it imposes on developing countries. This article demonstrates that the immediate revenue gains of developing countries remain limited, and the tax will restrict the ability to offer tax incentives and will undermine the sovereignty of states in its application to some extent.
      Volume 50 Online ISSN 0165-2826
      PubDate: Mon, 31 Oct 2022 00:01:11 GMT
      Issue No: Vol. 50 (2022)
       
  • Article: Do GILTI + BEAT + BMT = GloBE' [pre-publication]

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      Abstract: The enactment by the United States in August 2022 of a minimum tax on the global book earnings of large corporations (the book minimum tax, or BMT) raises the question of how the US minimum taxes – including the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (the BEAT) and the BMT – interact with the global minimum tax, or GLoBE, agreed to by over 135 countries under an OECD framework. Particularly important are questions regarding the hierarchy in application of different regimes. In the context of multiple agreements for global minimum taxes, how to determine who gets priority of taxing rights' To answer these types of questions it’s helpful to parse the technical differences between the different minimum taxes outlined in the GLoBE model rules and the US GILTI, BEAT, and BMT. The GLoBE model rules fail to provide clear guidance as to whether or not either GILTI or the BMT will provide the United States with the first right to tax the earnings of US companies’ foreign subsidiaries and whether enactment of the BMT will shield US companies from having other countries impose additional taxes on their domestic earnings. But there are good reasons to conclude that taken as a whole, the panoply of minimum taxes enacted by the United States are at least equivalent to the regime for taxing multinationals’ global earnings proposed by the OECD.Volume 50 Online ISSN 0165-2826
      PubDate: Mon, 31 Oct 2022 00:01:11 GMT
      Issue No: Vol. 50 (2022)
       
  • Article: The Impact of Multilateral and Unilateral Measures on
           Profit-Shifting from South Africa to Mauritius [pre-publication]

    • Free pre-print version: Loading...

      Abstract: The Mauritian global business sector’s favourable tax regime, combined with its extensive treaty network, has made it an attractive investment hub for investments into Africa. Aggressive tax planning strategies targeted at shifting profits to lower tax jurisdictions such as Mauritius, have eroded many higher tax jurisdictions’ tax bases. An exodus of (taxable) funds from South Africa to Mauritius is evident from South Africa’s listing as one of the top five contributors to Mauritius’s foreign direct investments (FDIs). While the base erosion and profit-shifting (BEPS) action plan is aimed at curbing profit-shifting practices, limited research is available on the successful implementation of the BEPS action plan. This article conducts a review of the implementation of the BEPS action plan by both jurisdictions, namely Mauritius (as a low tax jurisdiction) and South Africa (as a high tax jurisdiction). The success of the BEPS action plan in curbing profit-shifting practices from South Africa to Mauritius is measured in conjunction with the South African anti-avoidance legislation. The findings highlight that only Action 5 has been successfully adopted by both South Africa and Mauritius. A preliminary analysis was conducted which indicates that the implementation of the BEPS action plan will not result in less profit-shifting, due to gaps in the South African anti-avoidance legislation that facilitates these profit-shifting practices. It is suggested that the implementation of the BEPS action plan by higher tax jurisdictions should be prioritized. This article contributes to scholarship on evaluating the effectiveness of the BEPS action plan minimum standards for African countries.
      Volume 51 Online ISSN 0165-2826
      PubDate: Mon, 31 Oct 2022 00:01:11 GMT
      Issue No: Vol. 51 (2022)
       
 
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