Results 151 to 160 of about 575,781 (356)

The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition [PDF]

open access: yesarXiv
This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries.
arxiv  

RNA‐Based Biopesticides: Pioneering Precision Solutions for Sustainable Aquaculture in China

open access: yesAnimal Research and One Health, EarlyView.
The Chinese dragon represents RNA biopesticides, which effectively counteract bacterial, viral, and parasitic threats, safeguarding aquatic life. This method is precise, focusing solely on harmful agents and sparing beneficial aquaculture species. Its innovative nature protects aquatic environments while reducing ecological footprint.
Yiran Huang   +7 more
wiley   +1 more source

Regional Peer Effects of Corporate Tax Avoidance. [PDF]

open access: yesFront Psychol, 2021
Gao Y, Cai C, Cai Y.
europepmc   +1 more source

Is corporate income tax a withholding tax?

open access: yesEC Tax Review, 2003
The article comments a decision of the European Court of Justice, where an autonomous interpretation of Art. 5, Paragraph 1, of the Parent - Subsidiary Directive has been adopted. A series of criteria have thus been identified that are suitable to outline the concept of “withholding tax”, which would include any tax which is (a) paid by the ...
openaire   +2 more sources

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson   +2 more
wiley   +1 more source

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