Results 121 to 130 of about 4,627 (260)

GROUPS OF COMPANIES AND ABUSE OF LEGAL FORM

open access: yesIustinianus Primus Law Review
This paper examines the issue of abuse of legal form within groups of companies, with particular attention to the ways in which such groups may rely on complex structures and formal legal separation to evade liability.
Katerina Zhateva, Biljana Petrevska
doaj   +2 more sources

Disciplinary Liability of legal entities, entities without personality and administrators

open access: yes, 2016
La responsabilidad sancionadora de las personas jurídicas, que acepta con normalidad el ordenamiento, no es una excepción a los principios de culpabilidad y de personalidad de las sanciones: se trata de una responsabilidad por acción y culpa propias de la persona jurídica.
openaire   +1 more source

Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley   +1 more source

No Apologies? The Role of Apology for Structural‐Historical Injustice

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT During this era of political apologies, a new literature has emerged in historical injustice interrogating the relationship between structural and historical injustice, with various theories conceptualising the relationship in different ways. Interestingly, ‘apology’ rarely appears in this literature.
Maeve McKeown
wiley   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

ON THE ISSUE OF CRIMINAL LIABILITY OF LEGAL ENTITIES

open access: yesLaw Нerald of Dagestan State University, 2018
A.N. Kravtsovа, O.I. Manzhosova
openaire   +1 more source

Home - About - Disclaimer - Privacy