Results 151 to 160 of about 575,781 (356)
Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]
Dai Q+5 more
europepmc +1 more source
TAXES, CORPORATE FINANCIAL POLICY AND RETURN TO INVESTORS [PDF]
Donald E. Farrar, Lee L. Selwyn
openalex +1 more source
Environmental regulation and corporate tax avoidance-Evidence from China. [PDF]
Yang X, Xu J, Zhu M, Yang Y.
europepmc +1 more source
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition [PDF]
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
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]
Gao Y, Cai C, Cai Y.
europepmc +1 more source
The Incidence and Allocation Effects of a Tax on Corporate Distributions [PDF]
David F. Bradford
openalex +1 more source
Is corporate income tax a withholding tax?
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
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
Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate-Evidence From Chinese Firms. [PDF]
Wang L, Yang D, Luo D.
europepmc +1 more source