Results 1 to 10 of about 3,786,974 (290)
Country-By-Country Reporting [PDF]
Annual Center Review, 2016 It is now more than a decade since I first proposed the idea of country-by country reporting by multinational corporations (Murphy, 2003). In essence the idea is a simple one. All that country-by-country reporting demands is that multinational corporations publish a profit and loss account and limited balance sheet and cash flow information for every ...
S. Rasch, K. Mank, S. Tomson
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Loneliness and vertical and horizontal collectivism and individualism: A multinational study
Current Research in Behavioral Sciences, 2023 This paper investigates how horizontal and vertical individualism and collectivism predict self-report loneliness in addition to the variance accounted for by age and sex in 28 countries (N = 8,345).
Julie Aitken Schermer +29 more
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Nature Communications, 2022 In this paper we report the maximum potential for cement substitution with secondary materials to reduce CO2 emissions globally (1.3 Gt CO2-eq. in 2018) and on a country-by-country basis.
Izhar Hussain Shah +3 more
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Preventive Medicine Reports, 2023 Several nicotine vaping product (NVP) device types are available to consumers, and many people who smoke report vaping to help them quit. This study included data from the Wave 3 (2020) ITC Smoking and Vaping Survey in the US, Canada, and England and ...
Shannon Gravely +8 more
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Country-by-Country Reporting: A Step Towards Unitary Taxation?
Intereconomics, 2021 Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed ...
Miguel Viegas, António Dias
doaj +1 more source
Corporate Governance and Dividend Policy: Evidence from Colombia
Revista Mexicana de Economía y Finanzas Nueva Época REMEF, 2023 We study the impact of the adoption of the corporate governance code denominated Country Code (CC), on the dividend payout ratio of non-financial firms that report to the Superintendency of Companies in Colombia. Using an unbalanced panel data model with
Samuel Mongrut Montalvan +2 more
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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports [PDF]
SSRN Electronic Journal, 2021 The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of transparency across the reports.
Dutt, Verena K. +2 more
openaire +3 more sources
THE ROLE OF THE VIETNAMESE EDUCATION SYSTEM IN STARTING A BUSINESS [PDF]
Annals of the University of Oradea: Economic Science, 2021 The education system plays an important role in human development. It is not only in terms of improving knowledge, solving social problems on many levels but also contributing to the development of the economic activities of a country.
Khanh Hung DOAN
doaj
EL FUTURO DE BEPS: ¿APLICACIÓN UNIFORME, FRAGMENTACIÓN O BEPS II? [PDF]
Crónica Tributaria, 2017 Aunque en octubre de 2015 fueron aprobadas las 15 Acciones del Programa BEPS, lo cierto es que el trabajo para convertir el contenido de las mismas en el nuevo paradigma de la fiscalidad internacional apenas ha comenzado.
Domingo Carbajo Vasco
doaj +1 more source
Ownership in Name, But not Necessarily in Action; Comment on “It’s About the Idea Hitting the Bull’s Eye”: How Aid Effectiveness Can Catalyse the Scale-up of Health Innovations” [PDF]
International Journal of Health Policy and Management, 2018 A recently-published paper by Wickremasinghe et al assesses the scalability of pilot projects in three countries using the aid effectiveness agenda as an analytical framework.
Melisa Martinez-Alvarez
doaj +1 more source