Results 41 to 50 of about 4,677 (239)

Unsteady Flow Behavior and Radial Force Analysis of a Side Channel Pump Under Different Blade Tip Cutting Angles Using Computational Fluid Dynamics

Energy Science &Engineering, EarlyView.
The Radial Force (RF) distribution under different cutting angles is presented in Figure 1. Generally, the distribution of RF displays divergence across different flow conditions. The pattern of force distribution reveals a total of 24 peaks, which corresponds to the number of blades of the impeller of the SCP.
Kofi Asamoah Adu‐Poku, Desmond Appiah, Fan Zhang, Chen Ke   +3 more
wiley   +1 more source

Implementation of BEPS Project - Stakes, Expectations, Challenges [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax ...
Elena Dobre, Irena Munteanu
doaj  

Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

Maliye Çalışmaları Dergisi, 2023
The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
doaj   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Development of the international taxation system: analysis of historical stages

Економіка, управління та адміністрування
The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing.
I.V. Orlov, D.M. Zakharov
doaj   +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

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, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +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, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Izazovi i globalne implikacije u rješavanju problema poreznih oaza

Elektronički Zbornik Radova Veleučilišta u Šibeniku
Porezne 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

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