Results 51 to 60 of about 448,135 (320)
International Taxation and Multinational Firm Location Decisions [PDF]
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms.
Gaëtan J.A. Nicodème +3 more
core +3 more sources
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Journal of Liberty and International Affairs, 2022 The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities
Mihaela Tofan
doaj
Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders
Agribusiness, EarlyView.ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley +1 more source
Digital Nomads and International Taxation of Income from Employment [PDF]
Krytyka PrawaWith ongoing economic, social, and technological changes, the nature and method of performing work are changing. The development of modern digital technologies has a significant impact on the traditional model of work, based on performing it in a ...
Rafał Lipniewicz
doaj +1 more source
The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee
Agribusiness, EarlyView.ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun +2 more
wiley +1 more source
Journal of Legal StudiesThis article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel +1 more
doaj +1 more source
CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION [PDF]
Challenges of the Knowledge Society, 2012 In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple ...
ALICE CRISTINA MARIA ZDANOVSCHI
doaj
Abuses and Penalties of a Corporate Tax Inversion
International Journal of Financial Studies, 2019 There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S.
James G. S. Yang +2 more
doaj +1 more source