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DAC 6: An Additional Common EU Reporting Standard?
World Tax Journal, 2020In June 2018, Directive 2018/822/EU introduced the mandatory disclosure of tax arrangements as the 6th amendment to the Directive on administrative cooperation in the field of taxation (DAC 6). Although presented as a uniform European framework, its broad and vague terminology will lead to differing domestic implementations, immediately challenging the
B.(Bart) Peeters, L. Vanneste
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Digital regulation and multinational tax avoidance: evidence from Common Reporting Standard
Applied Economics LettersWe adopt the implementation of the Common Reporting Standard (CRS) as a quasi-natural experiment to study the impact of digital regulation on multinational tax avoidance.
Yanting Ye, Wentao Li
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Social Science Research Network, 2021
Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable are asking corporations to take on an added purpose beyond pursuit of shareholder value.
R. Kaplan, K. Ramanna
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Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable are asking corporations to take on an added purpose beyond pursuit of shareholder value.
R. Kaplan, K. Ramanna
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China & World Economy
Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance.
Muhan Wang, Kezhong Zhang, Sihan Gao
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Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance.
Muhan Wang, Kezhong Zhang, Sihan Gao
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Global analysis and reporting standards: common data structures need common interpretation
Pharmaceutical Programming, 2010At this year’s FDA-DIA Conference for Computational Science, PhUSE had the opportunity to meet with representatives from the FDA and CDISC to discuss the status quo of industry standards and what opportunities lay ahead for further alignment and simplification across the dataflow from capture down to reporting results.
Stephen Bamford, Benjamin Szilagyi
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Fìnansi Ukraïni, 2022
Introduction. The strengthening of globalization processes caused significant changes in the international taxation system. The negative consequences of globalization include large-scale tax avoidance and erosion of the tax base. These phenomena caused systematic steps by international organizations in the direction of substantiating the scope of ...
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Introduction. The strengthening of globalization processes caused significant changes in the international taxation system. The negative consequences of globalization include large-scale tax avoidance and erosion of the tax base. These phenomena caused systematic steps by international organizations in the direction of substantiating the scope of ...
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Journal of Clinical Epidemiology, 2014
To provide a standardized metric for the assessment of depression severity to enable comparability among results of established depression measures.A common metric for 11 depression questionnaires was developed applying item response theory (IRT) methods. Data of 33,844 adults were used for secondary analysis including routine assessments of 23,817 in-
Wahl, Inka +9 more
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To provide a standardized metric for the assessment of depression severity to enable comparability among results of established depression measures.A common metric for 11 depression questionnaires was developed applying item response theory (IRT) methods. Data of 33,844 adults were used for secondary analysis including routine assessments of 23,817 in-
Wahl, Inka +9 more
openaire +3 more sources
Potential of GPT-4 for Detecting Errors in Radiology Reports: Implications for Reporting Accuracy.
RadiologyBackground Errors in radiology reports may occur because of resident-to-attending discrepancies, speech recognition inaccuracies, and large workload. Large language models, such as GPT-4 (ChatGPT; OpenAI), may assist in generating reports.
R. Gertz +12 more
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