Results 21 to 30 of about 1,677,056 (284)
BMJ Open, 2023 Objective Daily COVID-19 data reported by WHO may provide the basis for political ad hoc decisions including travel restrictions. Data reported by countries, however, are heterogeneous and metrics to evaluate its quality are scarce.
Auss Abbood +2 more
doaj +1 more source
Mind the gap! A multilevel analysis of factors related to variation in published cost-effectiveness estimates within and between countries [PDF]
, 2015 Background. Published cost-effectiveness estimates can vary considerably, both within and between countries. Despite extensive discussion, little is known empirically about factors relating to these variations. Objectives.
Boehler C +3 more
core +1 more source
Improper Use of Country-by-Country Reports [PDF]
Revista de Direito Tributário Internacional Atual, 2017 Common among several “aggressive” tax planning schemes used by MNEs is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of the countries involved. In this context, BEPS Action 13 proposes the development of rules that may enhance transparency for tax ...
Alexandre Siciliano Borges +1 more
openaire +1 more source
The fallacy of science is science: the impact of conflict of interest in vaping articles
Revista Panamericana de Salud Pública, 2022 Objective. To explore the association between reporting conflict of interest (COI) and having a positive outcome toward vaping in scientific articles. Methods. A cross-sectional study that analyzed a sample of 697 articles published between 2017 and 2020
Dèsirée Vidaña-Perez +4 more
doaj +1 more source
Country-by-country reporting: international experience of implementation [PDF]
Fìnansi Ukraïni, 2021 Considering the tasks set for Ukraine in frames of combating tax evasion of multinational enterprises, it is extremely important to bring the provisions of national legislation in line with international rules of tax administration. This primarily concerns the creation of institutional conditions in order to increase the financial flows transparency of
Iryna KRYSHTOPA, Larysa NIKOLENKO
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South African Journal of Economic and Management Sciences, 2018 Background: South Africa issued regulations implementing country-by-country (CbC) reporting standards for multinational enterprises (MNEs) on 23 December 2016.
Cara Thiart, George F. Nel
doaj +1 more source
BEPS Policy Failure—The Case of EU Country-By-Country Reporting1 [PDF]
, 2019 The tax gap between taxes that are “actually” paid and taxes that “ought” to have been paid by multinational corporate entities has become an area of huge public policy concern in the recent decades.
Janský, P., Murphy, R., Shah, A.
core +1 more source
The European Union as a Manager of Global 'Business and Human Rights' Regulation: Country-by-Country Reporting Rules [PDF]
, 2019 The European Union’s 2013 Country-by-Country Reporting (CBCR) rules bring within the public domain information on corporate payments made to governments all over the world for the purpose of exploiting natural resources in the oil, gas, mining and ...
Nissen, Aleydis
core +4 more sources
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2023 Although the Romanian legislation does not define the concept of tax evasion nor that of tax fraud, the specialized doctrine abounds in opinions regarding the extent and content of these concepts, some of them being of European inspiration.
Cristina Oneț
doaj +1 more source
Country-by-Country Reporting [PDF]
, 2014 Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlun-gen schaffen und so Steuervermeidungsstrategien aufdecken.
Evers, Andrea, Hundsdoerfer, Jochen
openaire +3 more sources