CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX [PDF]
The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable ...
Ioan Lazar, Laura Lazar
core
The code of conduct against harmful tax competition: open method of coordination in disguise?
Claudio M. Radaelli
openalex +2 more sources
ABSTRACT Women remain significantly underrepresented in positions on boards of directors in Brazil and worldwide. Accordingly, in this study, we conduct a longitudinal analysis of the progress of female participation on companies' boards of directors (BD) and executive boards (EB).
Claudia Emiko Yoshinaga +2 more
wiley +1 more source
Financing of non-communicable diseases in Afghanistan. [PDF]
Neyazi N +3 more
europepmc +1 more source
Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition [PDF]
See Grynberg +5 more
openalex +1 more source
Abstract This study explores the intersection of the informal and circular economies and its implications for business, management and organization (BMO) scholarship and practice. Informal circularity, practices of collecting, reusing, repairing, recycling and repurposing materials outside formal economic, legal and regulatory arrangements, constitutes
Tulin Dzhengiz +3 more
wiley +1 more source
Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]
Malashin IP +5 more
europepmc +1 more source
Policy Narratives in the European Union: The Case of Harmful Tax Competition
Claudio M. Radaelli
openalex +1 more source
Alcohol use disorder: an Australian perspective on screening, diagnosis, treatment and prevention
Abstract Alcohol is one of Australia's most harmful recreational drugs, contributing more to death, disease and economic harm than all illicit drugs combined. Though it accounts for 4.1% of the national disease burden, it remains under‐prioritised in health policy, prevention and treatment.
Andrew J. Palmer +2 more
wiley +1 more source
Switching from Cigarettes to Heated Tobacco Products in Japan-Potential Impact on Health Outcomes and Associated Health Care Costs. [PDF]
Mahlich J, Kamae I.
europepmc +1 more source

