Results 41 to 50 of about 891 (193)
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
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
Sperm Telomere Interactions Are Impaired in Testicular Cancer Before and After Adjuvant Therapy
Andrology, EarlyView.ABSTRACT Background No study has yet explored telomere length or interaction in sperm nuclei of testicular cancer (TC) patients exposed to chemotherapy or radiotherapy. However, sperm telomere dynamics have emerged as a potential marker in male infertility.
Benoit Berby +10 more
wiley +1 more source
EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES [PDF]
Crónica Tributaria, 2016 La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno +8 more
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Andrology, EarlyView.ABSTRACT Background Testicular germ cell tumours (TGCT) are the most common malignancies among young men and represent a major threat to reproductive health. Both the disease itself and oncological treatments, particularly chemotherapy, can compromise spermatogenesis and semen quality.
Ondrej Sanovec +18 more
wiley +1 more source