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Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance.
Mr. Narayanaswamy T C, Mr. Gowtham M. P
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, 2002 The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations.
Roger Gordon, James Hines
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Filling a financial gap in SDG3 achievement: Investments vs. budget funds [PDF]
Public and Municipal Finance, 2023 This paper delves into the challenge of financing Sustainable Development Goal 3 “Ensure healthy lives and promote well-being for all at all ages” (SDG 3). Despite its ambitious nature, the achievement of this goal has been hindered by a substantial lack
Alex Plastun +4 more
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International taxation and the organizational form of foreign direct investment
Journal of International Business Studies, 2023 We investigate the relation between international taxation and the organizational form of foreign direct investment (FDI). Using micro-level data on inbound FDI relations in Germany, we find that a higher tax burden on income earned in a corporate ...
H. Amberger, S. Kohlhase
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Land, 2023 With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
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How Digital Economy Helps Rural Poverty Alleviation and Rural Revitalization in China [PDF]
E3S Web of Conferences, 2021 In the context of the implementation of the rural revitalization strategy, the development of the digital economy closely connects with it. The realization of rural revitalization needs to make full use of the advantages of the digital economy to promote
Zhang Xun +3 more
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Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]
Problems and Perspectives in Management, 2020 An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka +4 more
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Changing patterns of business behavior: The Ukrainian experience of adaptation of global accounting and financial mechanisms [PDF]
SHS Web of Conferences, 2023 In the context of growing turbulence in economic development, it becomes necessary to determine the main patterns of interaction between business and its counterparties. The purpose of this study is to determine behavior patterns - patterns and eliminate
Calinescu Tetyana +2 more
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Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
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Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic [PDF]
Финансовый журнал, 2022 The timeliness of this research is determined by the large-scale changes taking place in the world economy under the influence of digitalization, which accelerated during the COVID-19 pandemic.
Elena N. Timchenko +1 more
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