Results 91 to 100 of about 37,288 (269)
Capital income taxation in Europe; trends and trade-offs [PDF]
The EU capital market integrates. Portfolios become more international, cross border mergers are the order of the day, and never before has there been so much foreign direct investment. This links national tax systems.
Joeri Gorter, Ruud de Mooij
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Advancing European Plant Variety Registration: Data‐Driven Insights and Stakeholder Perspectives
Agribusiness, EarlyView.ABSTRACT Efficient plant variety registration is crucial for fostering innovation in the European Union, yet the current regulatory framework is complex and faces calls for reform. This study provides data‐driven evidence to inform the ongoing legislative debate by employing a mixed‐methods approach.
Sergio Urioste Daza +2 more
wiley +1 more source
The International Accounting Harmonisation Process: Current Trends
, 2001 In this article we focus our attention on the issue about the international accounting harmonisation within a context of growing interpenetration and expansion of the economic and financial markets. We emphasise the advantages resulting from the adoption of the international accounting standards as well as the hindrances coming from the diverse ...
openaire +1 more source
Corporate governance in the European community: A (proposal for a) re-reading of the key defining elements in the light of EC law, and the scope for a slightly “refined” definition [PDF]
, 2007 This papers, written at the occasion of the 50th anniversary of the EC Treaty and at a time of perceived importance of corporate governance at a world-wide level, offers an answer to the question whether a conception about the corporate objective and ...
Cerioni, L
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Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
Agribusiness, EarlyView.ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci +3 more
wiley +1 more source
Will corporate tax consolidation improve efficiency in the EU? [PDF]
Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting. A number of proposals for consolidation from the European Commission are simulated with the applied general equilibrium model CORTAX. We
Albert van der Horst +2 more
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Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
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Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
Economic effects of tax cooperation in an enlarged European Union [PDF]
This study evaluates the economic effects of different scenarios of tax cooperation in the enlarged European Union in the framework of a General Equilibrium Model.
Copenhagen Economics
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Agribusiness, EarlyView.ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb +2 more
wiley +1 more source