Results 41 to 50 of about 1,681,737 (336)

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Journal of economic surveys (Print), 2018
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty ...
S. Beer, R. Mooij, L. Liu
semanticscholar   +1 more source

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

Advanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva, Giulio Fatti, Emanuel Carlos, Guilherme Ferreira, Sumita Goswami, Suman Nandy, Luiz H. C. Mattoso, Elvira Fortunato, Caio G. Otoni, Rodrigo Martins   +9 more
wiley   +1 more source

Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk

Riset Akuntansi dan Keuangan Indonesia, 2021
This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina, O Oktavianti, Vinny Stephanie Hidayat   +2 more
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

The Relationship Between Corporate Tax Rate and Economic Growth During the Global Financial Crisis: Evidence from a Panel VAR

European Journal of Government and Economics, 2019
This paper compares dynamic relationship between economic growth and corporate tax rate during the recent financial crisis and the non–crisis period using a panel VAR for 29 OECD countries over the period 1998-2016.
Gamze Öz Yalaman
doaj   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

Advanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour, Elnaz Irannezhad, Rodney A. Stewart, Oz Sahin   +3 more
wiley   +1 more source

Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China

International Review of Economics & Finance
Corporate tax avoidance is an enduring topic. With the advent of the intelligent era, how artificial intelligence affects corporate tax avoidance has become an important topic of existing researches.
Guimin Qu, Hao Jing
doaj   +1 more source

Loss before taxation and corporate tax: The example of banks from Serbia [PDF]

Bankarstvo, 2020
It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj  

Polylactic Acid (PLA), Polycaprolactone (PCL), and Chitosan: the Biodegradable Transition in Medical Waste Management

Advanced Sustainable Systems, EarlyView.
The shift to biodegradable materials in healthcare promises reduced plastic pollution, but their production, adoption, and long‐term impacts remain complex. Integrating lifecycle insights with global policy coordination is essential for meaningful environmental gains. Abstract The COVID‐19 pandemic sharply increased medical waste, intensifying concerns
By Haoxuan Yu, Remco van de Pas, Izni Zahidi   +2 more
wiley   +1 more source

Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan

Jurnal Akuntansi Multiparadigma, 2014
This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
doaj