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The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy?
European Papers(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
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IANUS Diritto e Finanza, 2023 La previsione di un’aliquota minima di imposizione a livello globale costituisce un traguardo impensabile fino a pochi anni fa nella prospettiva della prevenzione e del contrasto alla concorrenza fiscale tra Stati. Attraverso questo intervento si intende
Antonio Marinello
doaj
BEPS 13: CBCR – Country-by-Country Reporting
Studia Iuridica Lublinensia, 2018 In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to ...
Jadwiga Glumińska-Pawlic, Hanna Szarpak
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Aportación al debate sobre la Base Imponible Común Consolidada del Impuesto sobre Sociedades (BICCIS) – las posturas de los Estados comunitarios frente a la propuesta de la Comisión [PDF]
, 2011 : Harmful tax competition in income tax between the member states of the UE is a normal phenomenon since the common market was created. Certainly it has increased in recent years and now represents an important obstacle on the way to the European Single
Müller, Alexander
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Battery Energy, Volume 4, Issue 2, March 2025.Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]
, 2013 We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
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Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source
Teisiniai valstybių konkurencijos mokesčiais elementai ir jų legitimumo ribos (I)
Teisė, 2010 Šioje pirmojoje iš dviejų publikacijoje tęsiama mokslo darbų „Teisė“ 72 tome publikuotame autoriaus straipsnyje „Valstybės konkurencijos mokesčiais teisiniai aspektai“ pradėta valstybių konkurencijos mokesčiais analizė, kuria siekiama išgryninti ...
Mindaugas Lukas
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Tax competition, elastic labor supply, and growth [PDF]
, 2008 In this paper we investigate the effects of tax competition in a simple endogenous growth model with elastic labor supply. Our analysis focuses on two issues. First, we show that all taxes, i.e. on capital, labor, and consumption, are harmful for growth.
Hange, Ulrich
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz +2 more
wiley +1 more source