Results 31 to 40 of about 4,316,250 (333)
Cross-border Intra-group Hybrid Finance and International Taxation [PDF]
, 2010 In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva +2 more
core +1 more source
Tax havens reexamined: The impact of global digital tax reforms on international taxation
World Journal of Advanced Science and TechnologyThis review delves into the evolving landscape of tax havens in the wake of comprehensive digital tax reforms. This study scrutinizes the implications of global efforts to address tax evasion and profit shifting, particularly in the context of the ...
Etinosa Igbinenikaro +1 more
semanticscholar +1 more source
International taxation and environmental protection [PDF]
SSRN Electronic Journal, 2020 Building upon the existing literature, this Chapter shows that international tax law might have either positive or negative effects on the protection of the environment. First, this Chapter discusses the positive effects that international tax law could have on environmental protection if global environmental taxes were to be adopted.
openaire +1 more source
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
Mapping the “Supply–Demand–Flow” of Ecosystem Services for Ecosystem Management in China
Advanced Science, EarlyView.This study develops a “supply–demand–flow” framework clarifies how ecosystem services move between regions by distinguishing potential and actual supply and demand. Using integrated biophysical–socioeconomic modeling, nine services in China were mapped.
Yikun Zhang +3 more
wiley +1 more source
Journal of Legal Studies, 2019 International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin +2 more
doaj +1 more source
Analysis of anti-avoidance measures in the tax system of the post-Soviet countries
Модернизация, инновация, развитие, 2023 Purpose: of the article is to analyze anti-avoidance measures within the international tax policy and national tax systems of the countries of the post-Soviet space based on the provisions of the BEPS plan and other international events.Methods: the ...
I. A. Zhuravleva
doaj +1 more source
Source versus Residence. A comparison from a New Economic Geography perspective [PDF]
, 2007 Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role.
Commendatore, Pasquale, Kubin, Ingrid
core
Optimal Grazing Exclusion Duration to Enhance Soil Carbon Sequestration in Degraded Grasslands
Advanced Science, EarlyView.Across China, grazing exclusion reaches the national mean soil organic carbon recovery benchmark sooner in high‐MAP regions (> 500 mm), but recovery is much slower where MAP < 300 mm. Scaling this strategy to 70% of China's degraded grasslands would sequester about 1.52 Pg of soil carbon over 10 years—roughly 17% of annual global fossil‐fuel emissions.
Bin Zhang +9 more
wiley +1 more source
What is Unilateralism in International Taxation?
AJIL Unbound, 2020 The Organisation for Economic Co-Operation and Development (OECD) recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation.
Wei Cui
doaj +1 more source