Results 51 to 60 of about 1,855 (183)
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
ABIS: Accounting and Business Information Systems Journal, 2020 Abstrak Penelitian ini bertujuan untuk meneliti dampak yang diharapkan dari implementasi rencana aksi 2, terutama terkait dengan upaya peningkatan efektivitas administrasi perpajakan dalam meminimalisasi aktivitas BEPS korporasi di Indonesia, serta meneliti faktor-faktor pendukung dan penghalang implementasi rencana aksi 2.
Wahyono, Raisita Agus, Halim, Abdul
openaire +2 more sources
Water Resources Research, Volume 62, Issue 6, June 2026.Abstract The “Nature‐based Solutions” strategy for combatting global land degradation and climate change through forestation has drawn increasing concerns regarding its potential tradeoffs with water resources, especially in dry regions. China is “greening up” due to decades of large‐scale tree planting and ecological restoration campaigns.
Ge Sun +16 more
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
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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
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innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...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
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South ...
Lee-Ann Steenkamp
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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