Results 111 to 120 of about 344,001 (391)
Recent Instruments to Address Financial Crime. The Case of Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 In recent years, the financial crime became a matter of major concern in the European Union and at the level of the Organization for Economic Cooperation and Development (OECD).
Oana Maria Neagu
doaj
, 2015 This paper explores the addition of arbitration into the Mutual Agreement Procedure of the OECD’s Model Double Tax Convention. Through a critical analysis of the provisions it determines that the arbitration clause does not uphold the core tenets of ...
Aird, Joshua Charles Raymond
core
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
"Capital Gains Taxes and Economic Growth, Effects of a Capital Gains Tax Cut on the Investment Behavior of Firms" [PDF]
Research Associate Steven M. Fazzari and Benjamin Herzon assess the effect of a capital gains tax cut on firms' decisions to undertake new investment projects and the possible effect of such projects on economic growth and employment.
Benjamin Herzon, Steven M. Fazzari
core
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
Taxation of gains from banking and insurance businesses in New Zealand [PDF]
, 2010 There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity.
Manyam, Joel
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Comparative Studies of Tax Administration on Transfer Pricing
Journal of Governance and Administrative ReformTransfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing ...
Sandra Aulia
doaj +1 more source
The Effect of Direct Democracy on Income Redistribution: Evidence for Switzerland [PDF]
There is an intensive dispute in political economics about the impact of institutions on income redistribution. While the main focus is on comparison between different forms of representative democracy, the influence of direct democracy on redistribution
Gebhard Kirchgässner +2 more
core
How Does Technological and Human Controversy Expertise Affect Tax Disputes?
, 2022 Daniel Dyck +2 more
openalex +1 more source