Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]
Sastroredjo PE+2 more
europepmc +1 more source
Does sales-only apportionment of corporate income violate international trade rules? [PDF]
Unternehmensbesteuerung, Körperschaftsteuer, Ländersteuer, WTO-Regeln, Steuerbemessung, Exportsubvention, Vereinigte Staaten, Corporate taxation, Corporate income tax, State tax, WTO rules, Tax base, Export subsidies, United ...
Charles McLure Jr., Walter Hellerstein
core
Abstract The Swiss personal bankruptcy procedure today bears a striking resemblance to the 2000‐year‐old ancient Roman form of debt relief called cessio bonorum. But not for long. Switzerland is finally ready to join its European neighbors in abandoning this outmoded Roman approach to overindebtedness, modernizing its personal insolvency law to make ...
Jason J. Kilborn
wiley +1 more source
Unveiling the Public Economic Burden of Migraine in Argentina. [PDF]
Orlović Z+6 more
europepmc +1 more source
Sharing the burden: Empirical evidence on corporate tax incidence [PDF]
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006.
Dwenger, Nadja+2 more
core
Cost-based pricing model with value-added tax and corporate income tax for a supply chain network
Yan Zhang, Jinglei Huang
openalex +1 more source
The goals and theories of the new Ethiopian insolvency regime against global benchmarks
Abstract This study offers a comprehensive examination of the goals and theoretical foundations of the new Ethiopian insolvency regime. The study identifies and examines the goals of insolvency in Ethiopia to ascertain which interests are protected and how.
Samuel Biresaw, Mia Rahim
wiley +1 more source
Overseas residency rights of Chinese listed firms' controllers: Impacts on R&D and public welfare donations. [PDF]
Zhu H, Tian Y, Yang K, Wei S, Yin Y.
europepmc +1 more source
A Tentative Study on Tax Planning for Corporate Income Tax of PPP Projects [PDF]
Cong Li
openalex +1 more source
Revisiting corporate income tax determinants in Southern Africa [PDF]
Zurika Robinson, J. De Beer
openalex +1 more source