Results 111 to 120 of about 48,257 (292)
Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
, 2019 This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the ...
Zuzana Marethová, Michal Liška
openaire +1 more source
The General Theory of Tax Avoidance [PDF]
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
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The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq +3 more
wiley +1 more source
Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 Tax Avoidance is a strategy to do legally with tax evasion does not violate the rules of taxation. This research aims to test the influence of Return On Assets (ROA), Leverage (LEV), independent Commissioner (KOM), Audit Committee (AUD) Perusahaani, size
, Dra. Mujiyati, M.Si +1 more
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ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
THE FLAT TAX - A COMPARATIVE STUDY OF THE EXISTING MODELS [PDF]
Annals of the University of Oradea: Economic Science, 2011 In the two last decades the flat tax systems have spread all around the globe from East and Central Europe to Asia and Central America. Many specialists consider this phenomenon a real fiscal revolution, but others see it as a mistake as long as the new ...
Schiau (Macavei) Laura - Liana +1 more
doaj
Manufactured Factual Indeterminacy and the Globalisation of Tax Jurisprudence [PDF]
, 2015 In this article the ‘manufactured’ factual indeterminacy now ubiquitous within the practice of international taxation is presented as a result of intersecting global approaches to the theory of law. It is argued that tax law practice assumes a mixture of
Bogenschneider, Bret
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