Results 31 to 40 of about 220 (134)
Against the veto solution in cross‐border avoidance law
International Insolvency Review, Volume 34, Issue 2, Page 364-389, Summer 2025.Abstract UNCITRAL is striving to determine the law applicable to cross‐border insolvency avoidances. In principle, this should be the lex fori concursus. However, both Regulation (EU) 2015/848 and the laws of some European countries adopt a combination of lex fori concursus and lex causae called the ‘veto solution’.
Renato Mangano
wiley +1 more source
Revista Española de Investigación Criminológica, 2021 El objetivo principal de este trabajo es evaluar las causas (tentativas) individuales y contextuales que explicarían el incumplimiento por parte de los contribuyentes de su obligación de presentar la declaración de la renta.
Marco Teijón
doaj +1 more source
The role of trust in the international climate negotiations
Environmental Policy and Governance, Volume 35, Issue 2, Page 328-343, April 2025.Abstract In this paper, we examine the role of trust in the international climate negotiations. We (1) identify forms of trust inferred from institutional designs, (2) analyse effects of institutional design on social and political trust and (3) describe the relationship between social and political trust in international climate change negotiations ...
Heike Schroeder +9 more
wiley +1 more source
The effects and potential benefits of audit committee oversight in a strategic setting
Contemporary Accounting Research, Volume 41, Issue 3, Page 2013-2040, Fall 2024.Abstract Since the passage of the Sarbanes‐Oxley Act of 2002, many notable frauds have been tied to ineffective audit committee (AC) oversight. As a result, AC oversight is of continuing interest, and regulators continue to debate this issue, garnering a growing body of research focused on the role played by the AC.
Evelyn R. Patterson +2 more
wiley +1 more source
Electoral manipulation and postelectoral protests in Latin America
Latin American Policy, Volume 15, Issue 3, Page 362-371, September 2024.Abstract What is the relationship between electoral manipulation and postelection protests in Latin America? The political science literature has traditionally expected that election manipulation can lead to postelection demonstrations, but the research has not dealt much with how the elections were manipulated. This study aims to fill this gap.
Jaroslav Bílek
wiley +1 more source
Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*
Accounting Perspectives, Volume 23, Issue 2, Page 267-300, June 2024.Abstract This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is interrelated with other anti‐fraud mechanisms. Using a systems approach, we develop a conceptual framework of anti‐fraud mechanisms consisting of a set of interrelated ...
Paulina Arroyo Pardo +2 more
wiley +1 more source
The merits of securities litigation and corporate reputation
Contemporary Accounting Research, Volume 41, Issue 1, Page 424-458, Spring 2024.Abstract We explore how securities litigation affects corporate reputation. Experts remain concerned that nonmeritorious securities class actions—those that will be dismissed or settled for nuisance amounts—cause reputational damage. Although several prior studies show reputational costs for nonmeritorious cases, they generally use indirect measures ...
Dain C. Donelson +2 more
wiley +1 more source
LA EXENCIÓN DE LAS ENTREGAS INTRACOMUNITARIAS EN LA DOCTRINA DEL TJUE A LA VISTA DEL ASUNTO MECSEK-GABONA [PDF]
Crónica Tributaria, 2013 El tráfico intracomunitario de bienes genera riesgos evidentes de fraude fiscal en el IVA mientras perviva el régimen de tributación en el país de destino.
Roberto Ignacio Fernández López
doaj +2 more sources
Revista de Fomento Social, 1998 La Reforma del Impuesto sobre la Renta de las Personas Físicas ha sido objeto de especial atención por parte de la opinión pública en los últimos meses.
Javier Gorosquieta Reyes
doaj +1 more source
Proveedores ficticios y su régimen sancionatorio tributario en Colombia
Revista de Derecho Fiscal, 2023 En este artículo se busca estructurar y compilar la información disponible sobre el régimen sancionatorio imponible a las personas declaradas como proveedores ficticios, haciendo especial énfasis en la aplicación de las normas efectuada por la ...
María Fernanda Amaya Torres
doaj +1 more source