Forthcoming articles


International Journal of Trade and Global Markets


These articles have been peer-reviewed and accepted for publication in IJTGM, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Trade and Global Markets (7 papers in press)


Regular Issues


  • Analysis Sharia tourism as resource of finance public sector in Indonesia use total quality service
    by Puji Astutik, Lathifa Hapsari 

  • Is it Common (Consolidated) Corporate Tax Base suitable solution for SMEs?   Order a copy of this article
    by Veronika Solilova, Danuše Nerudova 
    Abstract: The common (consolidated) corporate tax base (C(C)CTB) represents one of the most ambitious projects in the history of corporate taxation in the European Union, which introduced cross-border loss offsetting and the consolidation of profits or losses with apportionment between Member States via an apportionment formula. The implementation of the C(C)CTB system can bring the advantages, such as reduced compliance costs of taxation, unified rules for tax base construction, the establishment of the possibility of cross-border loss offsetting, the elimination of transfer pricing issues and others. With respect to SMEs, we research whether SMEs would prefer to opt for C(C)CTB system, mainly in the context of advantages which are offered by this system. Based on the result of our research we can conclude that SMEs would opt for the CC(C)TB system.
    Keywords: EU; tax system; CCTB; CCCTB; SMEs; cross-border loss offsetting; apportionment formula; transfer pricing; single entity approach; corporate tax liability; Amadeus database.

  • Clean Coal Project: carbon certificate pricing   Order a copy of this article
    by Christoph Casimir Odermatt 
    Abstract: New ultra super-critical coal power plants are proposed to be built in southern Thailand. In this paper, I am comparing different levelised cost of energy in per megawatt-hour for an old and new technology clean coal power plant to other electricity producing power plants. A hypothetical carbon certificate price per tonne of carbon dioxide equivalent is estimated that relates the extra cost of this new coal power plant to the cheapest but dirtiest option, a lignite power plant. The results show that the Thai government is willing to subsidize the abatement of air pollution. Furthermore, renewables keep being more expensive even after including the external costs of air pollution, except for onshore wind energy. However, no comment can be made which option should be strictly preferred as the electricity price and the environmental costs are only part of the political decision for a country on which fuel mix to choose.
    Keywords: clean coal; power plant; coal power plant; carbon certificate; renewable energy; energy; government policy; levelized cost of energy; mitigation; abatement cost.

Special Issue on: Exploring Socio-Economic Dimensions of Business Strategies Interdisciplinary Approaches

  • Growth and business development: promoting new talent within SME fashion design and adding value to the economy in Bangladesh - characteristics, opportunities and barriers to growth
    by Lynne Hammond, Saiqa Anne Qureshi, Maher Anjum 

Special Issue on: Interdisciplinary Research on International Market Strategies and Performance

  • Performance evaluation of Philippine mutual funds via the Modigliani and Modigliani measure
    by Catherine Kalayaan S. Almonte 
    Keywords: .

  • Are food prices affected by crude oil price: causality investigation
    by Saleh Mothana Obadi, Matej Korček 
    Keywords: .

  • The current assessment of foreign direct investment in the Middle East and North African Region
    by Ritab Al-Khouri 
    Keywords: .