Results 101 to 110 of about 1,037,356 (209)

Power and entitlement: Addressing the structural drivers of food insecurity and malnutrition. [PDF]

PLOS Glob Public Health
Walls H, McKee M.
europepmc   +1 more source

Corporate Taxation and the Choice of Patent Location within Multinational Firms [PDF]

This paper investigates whether corporate taxation affects the location of patents within a multinational group. We exploit a unique dataset which links patent data from the European Patent Office to micro panel data on European firms for 1995-2003.
Nadine Riedel, Tom Karkinsky
core  

Taxation and the Financial Structure of Foreign Direct Investment [PDF]

The vast increase in foreign assets globally has raised interest in how the home country should tax profits flowing from these investments. Broadly speaking, countries have chosen either to exempt foreign income from taxation or to subject foreign income
Padraig Moore, Frances Ruane
core  

Commercial determinants of oral health in India: implications for research and policy- a perspective. [PDF]

Front Oral Health
Chilgod L, B R R, Mohan M, Ram A, Raveendran R, B M RK, Bhojani U.   +6 more
europepmc   +1 more source

Taxation, Corporate Capital Structure, and Financial Distress [PDF]

Is corporate leverage excessive? Is the tax code distorting corporate capital structure decisions in a way that increases the possibility of an economic crisis owing to "financial instability"?
Mark L. Gertler, R. Glenn Hubbard
core  

Ultra-processed foods: challenging corporate power and promoting local food systems to reclaim health. [PDF]

Global Health
Carriedo A, Labbé M, Samuels TA, Buse K, Policy and Prevention Committee of the World Obesity Federation.   +4 more
europepmc   +1 more source

The Economic Effects of Dividend Taxation [PDF]

This paper tests several competing hypotheses about the economic effects of dividend taxation. It employs British data on security returns, dividend payout rates, and corporate investment, because unlike the United States, Britain has experienced several
James M. Poterba, Lawrence H. Summers
core  

SteuerLLM: local specialized large language model for German tax law analysis. [PDF]

Sci Rep
Wind S, Sopa J, Schmid L, Jackl Q, Kiefer S, Wu F, Mayr M, Köstler H, Wellein G, Maier A, Tayebi Arasteh S.   +10 more
europepmc   +1 more source

Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? [PDF]

This paper reviews the rationales and facts about corporate tax coordination in Europe. Although statutory tax rates have dramatically declined, revenues collected from corporate taxation are fairly stable and there is so far no evidence of a race-to-the-
Nicodeme, Gaetan
core  

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

PLoS One
Kollruss T.
europepmc   +1 more source