Results 41 to 50 of about 908 (189)
Photovoltaic Effect in a III‐IV‐V Compound Semiconductor
Progress in Photovoltaics: Research and Applications, EarlyView.A large reduction of the GaAs band gap is obtained with incorporation of 6.5% Ge during epitaxy without introducing extended defects or composition inhomogeneity. Heterojunction solar cell devices were fabricated with 0.76‐V open circuit voltage and an internal quantum efficiency above 40% at energies below the bandgap of the GaAs emitter.
José M. Ripalda +13 more
wiley +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Izazovi i globalne implikacije u rješavanju problema poreznih oaza
Elektronički Zbornik Radova Veleučilišta u ŠibenikuPorezne oaze predstavljaju ozbiljan izazov za fiskalne sustave Europske unije (EU) i globalne porezne politike. Cilj ovog rada je analizirati ulogu Europske komisije (EK) u suzbijanju poreznih oaza kroz regulatorne inicijative, međunarodnu suradnju i ...
Vlasta Roška, Sara Soldo, Martin Kure
doaj +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
El actual contexto internacional y el principio de residencia en las rentas de actividades empresariales [PDF]
Crónica Tributaria, 2017 La residencia, como punto de conexión, ha sido esencial en el desarrollo del Derecho Internacional basado Modelo de Convenio de Doble Imposición de la OCDE. La residencia está experimentando profundos cambios.
César García Novoa
doaj
The BEPS Influence on Tax Information Exchange
Studia Iuridica Lublinensia, 2018 None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
doaj +1 more source
Environmental Research Letters, 2021 Tropical land-use change for agricultural expansion is the primary driver of global biodiversity decline. Efforts to stem this decline often focus on protecting pristine habitats or returning farmland to forest, yet such approaches fail to protect ...
Robert W Davies +7 more
doaj +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
doaj +1 more source