Results 41 to 50 of about 175 (158)
Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American 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innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...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
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries
Contemporary Accounting Research, Volume 42, Issue 4, Page 2523-2549, Winter 2025.Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm +2 more
wiley +1 more source
Bioinspired Materials, Designs, and Manufacturing Strategies for Advanced Impact‐Resistant Helmets
Advanced Engineering Materials, Volume 27, Issue 22, November 2025.This review explores how bioinspired materials, structures, and manufacturing strategies transform helmet design to achieve enhanced impact resistance. Drawing inspiration from nacre, porcupine quills, beetle exoskeletons, and skull architectures, it highlights advances in auxetic lattices, nanocomposites, and functionally graded foams.
Joseph Schlager +4 more
wiley +1 more source
AJIL Unbound, 2020 In her article, Mason concludes that politics – or “bargaining over national interests”— “will play a starring role in determining the outcomes” of the current digital tax project.
Lilian V. Faulhaber
doaj +1 more source
Advanced Science, Volume 12, Issue 41, November 6, 2025.The study has developed an in situ anion‐exchange strategy to fabricate Pb‐free Sb‐based perovskite‐inspired materials (Sb‐PIMs) and solar cells, achieving a record indoor efficiency of 8.2% and a 3.4% power conversion efficiency under 1 sun illumination.
Yixin Guo +6 more
wiley +1 more source
The Global Minimum Tax and the Future of International Taxation
The Modern Law Review, Volume 88, Issue 6, Page 1133-1175, November 2025.Over 140 countries have agreed to the introduction of a Global Minimum Tax (GMT), widely regarded as the most significant reform of the international business tax system in a century. While acknowledging that the agreement constitutes a remarkable political and technical achievement, this article questions whether the hype over the reform is justified ...
John Vella
wiley +1 more source
European Research on Management and Business EconomicsTo combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman +2 more
doaj +1 more source
International initiatives in the field of taxation and European law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2019 Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
doaj
Family Relations, Volume 74, Issue 4, Page 2065-2083, October 2025.Abstract Objective This study investigated whether individualization has affected extended family bonds. Background Individualization theory stipulates that extended family bonds have become more unstable over time due to a shift in the main function of the family from instrumental to emotional, and an increase in individual choice at the cost of ...
Mandy Talhout +2 more
wiley +1 more source