Results 21 to 30 of about 443,532 (258)

An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies

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

Planificarea fiscală agresivă între evaziune fiscală și fraudă fiscală // Aggressive tax planning between tax evasion and tax fraud

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

British press coverage of international sports events hosted by Saudi Arabia: content analysis study in light of country concept model

Humanities & Social Sciences Communications, 2023
This paper examines the British press coverage of international sports events hosted by Saudi Arabia. The study provides an analytic perspective by employing the model of the country concept and the covered by the British press of the international ...
Yazeed Abdullah Almahraj
doaj   +1 more source

A New Integrated Assessment Framework for Climate-Smart Nutrition Security in sub-Saharan Africa: The Integrated Future Estimator for Emissions and Diets (iFEED)

Frontiers in Sustainable Food Systems, 2022
Climate change will put millions more people in Africa at risk of food and nutrition insecurity by 2050. Integrated assessments of food systems tend to be limited by either heavy reliance on models or a lack of information on food and nutrition security.
Stewart A. Jennings, Andrew J. Challinor, Pete Smith, Jennie I. Macdiarmid, Edward Pope, Sarah Chapman, Catherine Bradshaw, Catherine Bradshaw, Heather Clark, Sylvia Vetter, Nuala Fitton, Richard King, Sithembile Mwamakamba, Tshilidzi Madzivhandila, Ian Mashingaidze, Christian Chomba, Masiye Nawiko, Bonani Nyhodo, Ndumiso Mazibuko, Precious Yeki, Pamela Kuwali, Alfred Kambwiri, Vivian Kazi, Agatha Kiama, Abel Songole, Helen Coskeran, Claire Quinn, Susannah Sallu, Andrew Dougill, Stephen Whitfield, Bill Kunin, Nalishebo Meebelo, Andrew Jamali, Dhaquirs Kantande, Prosper Makundi, Winfred Mbungu, Frank Kayula, Sue Walker, Sue Walker, Sibongile Zimba, Joseph Hubert Galani Yamdeu, Joseph Hubert Galani Yamdeu, Ndashe Kapulu, Marcelo Valadares Galdos, Samuel Eze, Hemant G. Tripathi, Hemant G. Tripathi, Steven M. Sait, Stefan Kepinski, Emmanuel Likoya, Henry Greathead, Harriet Elizabeth Smith, Marcelin Tonye Mahop, Helen Harwatt, Maliha Muzammil, Graham Horgan, Tim Benton   +56 more
doaj   +1 more source

ROMANIAN TRANSFER PRICING LEGISLATION – AN ANALYSIS FROM THE COUNTRY-BY-COUNTRY REPORTING PERSPECTIVE [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
As a consequence of the multinational group companies` expansion across various jurisdictions and also of the increasing in the related party transactions performed within these groups, the transfer pricing subject has begun to be considered an ...
IOANA IGNAT
doaj  

Digital reporting and the global minimum tax: OECD Pillar Two implementation

Policy Design and Practice
The OECD’s BEPS 2.0 Pillar Two framework introduces the global minimum tax (GMT) as a cornerstone of contemporary international tax reform. This systematic literature review examines how digital reporting systems—such as XBRL, Country-by-Country ...
Astri Warih Anjarwi, Anna Che Azmi, Kadarisman Hidayat, Mirza Maulinarhadi Ranatarisza, Devi Nur Cahaya Ningsih   +4 more
doaj   +1 more source

The collaboration and reporting quality of social welfare systematic reviews in the Campbell Collaboration online library

Health and Quality of Life Outcomes, 2019
Background To analyze the collaboration and reporting quality of the systematic reviews of social welfare in the Campbell collaboration online library.
Li-li Wei, Jing Zhang, Ying Yang, Hao-Yu Cao, Ke-hu Yang, Li-Juan Si, Jin-Hui Tian   +6 more
doaj   +1 more source

Country-by-Country Reporting: Tension between Transparency and Tax Planning [PDF]

SSRN Electronic Journal, 2016
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial reporting, especially by means of a Country-by-Country ...
Evers, Maria Theresia, Meier, Ina, Spengel, Christoph   +2 more
openaire   +3 more sources

Accountability for the Rights of People with Psychosocial Disabilities: An Assessment of Country Reports for the Convention on the Rights of Persons with Disabilities [PDF]

Health and Human Rights, 2020
The Convention on the Rights of Persons with Disabilities (CRPD) has been identified as a milestone in human rights protection, offering people with psychosocial disabilities the opportunity to hold their governments accountable for the realization of ...
Julian Eaton, Aleisha Carroll, Nathaniel Scherer, Lucy Daniel, Michael Njenga, Charlene Sunkel, Kirsty Thompson, Diane Kingston, Gulshan Ara Khanom, Sean Dryer   +9 more
doaj  

Health‐Related Social Needs in Children With Sickle Cell Disease Are Associated With Worse Health‐Related Quality of Life

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell disease (SCD) face multiple acute and chronic medical complications that may impact their quality of life as reported by patients themselves. Health‐related social needs (HRSNs), such as food and housing insecurity, are common in people with SCD, but the association between HRSNs and patient‐reported ...
Sarah J. Marks, Molly Sonenklar, Cerelia Donald, Cecelia Valrie, Wally Smith, India Sisler   +5 more
wiley   +1 more source