Results 241 to 250 of about 173,527 (356)

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

open access: yesAmerican Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Monetary integration and purchasing power parity between Singapore and Britain during the 19th century

open access: yesAsia‐Pacific Economic History Review, Volume 66, Issue 1, Page 33-57, March 2026.
Abstract This study examines the development of purchasing power parity between Singapore and Britain during the 19th century. Using new monthly data from 1831 to 1872, it finds that real exchange rates became more stable after the late 1850s. This convergence was supported by growing connections in international bullion markets, which reduced exchange
Atsushi Kobayashi
wiley   +1 more source

Fugitive or orphan? The Shanghai yen in the early days of the Sino‐Japanese war, 1938–1939

open access: yesAsia‐Pacific Economic History Review, Volume 66, Issue 1, Page 58-80, March 2026.
Abstract We explore a phenomenon observed during the Second Sino‐Japanese War in which the value of the yen in Shanghai fell below the official rate. Shanghai provided a parallel market in which yen could be traded indirectly against British pounds through the intermediation of the Chinese yuan.
Shinji Takagi
wiley   +1 more source

Financialization of Non‐financial Corporations: A New Framework with Cases from South Africa

open access: yesDevelopment and Change, Volume 57, Issue 2, Page 339-376, March 2026.
ABSTRACT Financialization shapes the ways in which middle‐income countries and their non‐financial corporations integrate into global value chains and the global financial system. This integration, in turn, shapes the ways in which these corporations engage with financialization. Focusing on large listed non‐financial corporations, this article unpacks
Antonio Andreoni   +2 more
wiley   +1 more source

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