Results 11 to 20 of about 3,437,394 (290)
Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
doaj +1 more source
Influence of transaction costs on controlling activity of territorial taxation bodies [PDF]
Aktualʹnye Problemy Èkonomiki i Prava, 2016 Objective to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
Natalya A. Bondareva
doaj +3 more sources
The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
doaj +1 more source
Tax and legal treatment of hybrid financial instruments [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 Besides the motives not prevailingly concerning the tax, hybrid financial instruments are used both in the context of one tax system, and particularly in the international scenario, aiming at tax savings generation.
Bosankić Dragan
doaj +1 more source
Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
doaj +1 more source
Non-Value-Added Tax to improve market fairness and quality
Financial Innovation, 2022 The promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide. Accelerated digital disruption and abusive trading behaviors, such as the GameStop mania, prompt regulatory changes.
Iryna Veryzhenko +2 more
doaj +1 more source
Appropriate Measures to Use Money Laundering Prevention as an Antidote to Tax Evasion
The Journal of Entrepreneurial Finance, 2005 Money laundering, which is closely linked with tax evasion and informal trade, is facilitated by the poorly regulated financial institutions of "mafia nations".
Patricia Torres Serpel, Amir Shachmurove
doaj +1 more source
Realization of Principles of the Basic World Tax Code in Russian Tax System
Московский журнал международного права, 2009 Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free ...
O. A. Borzunova
doaj +1 more source
Taxing of financial sector as possible own resource of EU budget
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008.
Danuše Nerudová
doaj +1 more source
Implications of financial transaction costs on the real economy: A note
Contemporary Economics, 2014 This note studies the influence of a financial transaction tax and transaction costs on the optimal production and hedging strategies of a duopoly. Firms are exposed to demand uncertainty that leads to price risk and can hedge their risk exposure on a ...
Matthias Pelster
doaj +1 more source