Results 51 to 60 of about 104,237 (310)

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +1 more source

Enhancing Small Molecule Sensing With Aptameric Functionalized Nano Devices

Advanced Materials Technologies, EarlyView.
Unveiling an ultra‐sensitive, non‐invasive neurotransmitter sensor. For the first time, a nanoscale sensor for detecting an important neurotransmitter was demonstrated using micro‐electromechanical systems (MEMS) technology. Our approach utilized field‐effect transistor (FET)‐based readout to enable pico‐molar detection of biomarkers in sweat.
Thi Thanh Ha Nguyen, Cong Minh Nguyen, Quang Thang Trinh, Minh Anh Huynh, Khanh Vinh Ho, Dang Co Pham, Dzung Dao, Sven Ingebrandt, Sina Jamali, Xuan Thang Vu, Nam‐Trung Nguyen, Tuan‐Khoa Nguyen   +11 more
wiley   +1 more source

DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj   +1 more source

Tax Ethics and Tax Evasion, Evidence from Greece

Theoretical Economics Letters, 2018
Tax evasion involves the deliberate act of noncompliance to tax legislation and the disregard of tax payments from the citizens. Moreover, many citizens do not directly violate tax legislation, but avoid paying taxes by taking advantage the lack of explicit legislation.
George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Dimitrios Petkopoulos   +3 more
openaire   +2 more sources

The Ethics of Tax Evasion: A Survey of Hispanic Opinion [PDF]

SSRN Electronic Journal, 2007
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled "The Moral Obligation of Paying Just Taxes". His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue (tax evasion is always unethical, sometimes unethical or ...
Robert W. McGee, Arsen Djatej
openaire   +1 more source

Pre‐Encoded IFN‐I Sensitivity Exacerbates Memory T Cell Senescence in Solid Tumors

Advanced Science, EarlyView.
Type I interferon (IFN‐I) signaling promotes p21‐dependent cell cycle arrest in senescent tumor‐specific memory T cells, resulting in poor proliferative responses and solid tumor regression during cancer vaccination. Conversely, IFNα/β receptor blockade reinvigorates T cell proliferation to regress solid tumors and is more effective with increasing ...
Andrew Nguyen, Scott R Walsh, Li Deng, Lan Chen, Yonghong Wan   +4 more
wiley   +1 more source

Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion

Jurnal Dinamika Akuntansi dan Bisnis, 2019
This study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia ...
Michael Ardho Dewanta, Zaky Machmuddah
doaj   +1 more source

The Effects of Socio-Cultural Context on Breach of Accounting ethics: A Grounded Theory Study

Journal of Accounting and Finance in Emerging Economies, 2020
This study explores intuitions of accounting education key stakeholders in Khyber Pakhtunkhwa, Pakistan that what are the effects of social and cultural factors on ethical breaches of accountants and tax evasion.
Ilyas Sharif , Muhammad Junaid , Fazal Malik   +2 more
doaj   +1 more source

Integrated Transcriptomics Reveals Evolutionary Trajectories and Cell Density‐Dependent Mechanisms in Aldosterone‐Producing Adenomas

Advanced Science, EarlyView.
Aldosterone‐producing adenomas (APAs) develop via two distinct paths: directly from adrenal zona glomerulosa (zG) cells, or stepwise from zG cells through aldosterone‐producing micronodules (APMs) before progressing to APAs. Advanced single‐cell and spatial analyses identified distinct cell states linked to oxidative stress and cell–cell interactions ...
Zhuolun Sun, Changying Jing, Martina Tetti, Siyuan Gong, Jia Wei, Yingxian Pang, Martin Reincke, Tracy Ann Williams   +7 more
wiley   +1 more source

Pengaruh Sistem Perpajakan, Diskriminasi Pajak Terhadap Persepsi Mahasiswa Akuntansi Mengenai Etika Atas Penggelapan Pajak Di Perguruan Tinggi Kota Palembang [PDF]

, 2018
The purpose of this research is to test the influence of the tax system, tax discrimination towards accounting students perception about ethics tax evasion at university in Palembang city.
., Stefani
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