Results 111 to 120 of about 591,796 (238)

Corporate income tax, IP boxes and the location of R&D. [PDF]

Int Tax Public Financ
Shehaj P, Weichenrieder AJ.
europepmc   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH [PDF]

Within the framework of micro-backward looking methodology, the paper computes the effective corporate income tax rate for Bucharest Stock Exchange non-financial companies for 2000 - 2009 period, using data from companies financial reports.
Sebastian Lazar
core  

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]

We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to ...
Jack Mintz, Michael Smart
core  

Ultra-processed foods and nutrition governance in Ecuador as a public health challenge. [PDF]

Lancet Reg Health Am
Mora-Domínguez J, Palacios-Mora DP, Calero-Cáceres W.   +2 more
europepmc   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

Lancet Reg Health Am
Neves FS, Mendes LL, Nilson EAF, Castro IRR, Claro RM, Canella DS, Machado ÍE, Carmo ASD, Menezes MC, Malta DC.   +9 more
europepmc   +1 more source

Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states [PDF]

We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992.
Evers, Lisa, Lazar, Sebastian, Spengel, Christoph, Zinn, Benedikt   +3 more
core  

Corporate Profits and the Health of Americans. [PDF]

Healthcare (Basel)
Biglan A, Prinz RJ, Fishbein DH.
europepmc   +1 more source