Results 31 to 40 of about 147,305 (211)

La erosión de las bases imponibles societarias [PDF]

open access: yes, 2018
Fecha de lectura de Tesis Doctoral: 20 diciembre 2018.La premisa de partida de esta tesis doctoral es que la erosión de las bases imponibles es un fenómeno de tal envergadura que su generación no recae de manera exclusiva en las estrategias de ...
Sanchez-Archidona Hidalgo, Guillermo
core   +1 more source

Paradiplomacy and City Diplomacy From the Theoretical Perspectives of Tourism and International Relations: An Analysis of the City of São Paulo, Brazil

open access: yesLatin American Policy, Volume 17, Issue 1, March 2026.
ABSTRACT Tourism and International Relations, as interdisciplinary fields, encompass diverse knowledge, making them complex subjects. This article explores how official international relations bodies at subnational levels influence tourism using paradiplomacy and city diplomacy concepts.
Juliane Santos Lumertz   +3 more
wiley   +1 more source

Accelerating Just Energy Transitions in Brazil: Pathways for Social Development

open access: yesLatin American Policy, Volume 17, Issue 1, March 2026.
ABSTRACT This critical article analyzes energy poverty in Brazil from the theoretical perspective of distributive justice, proposing the implementation of a new social regulation called Contribution to Social Development. The goal is to support the process of a just energy transition leading to a broader debate on energy planning and social issues ...
Marcio Giannini Pereira   +5 more
wiley   +1 more source

Planejamento tributário eficiente: uma análise de sua relação com o risco de mercado

open access: yesRevista Contemporânea de Contabilidade, 2014
En este artículo si muestra que una buena planificación fiscal, promue ve una reducción del riesgo de mercado, cuando en presencia de prácticas de buen gobierno corporativo.
André Pinto Coelho Vello   +1 more
doaj  

Gerencia tributaria: aproximación a un concepto centrado en los contribuyentes

open access: yesRevista Visión Gerencial, 2020
Esta investigación tuvo como propósito generar una aproximación a un concepto de gerencia tributaria, centrado en los contribuyentes, partiendo desde la universidad venezolana.
Jesús Enrique Cruz
doaj  

Adopting an Integrated Strategy in Local Policy Design: Agenda Content Diversity, Policy Capacities, and Policy Feedback Effects in Urban Policies as Multi‐Level Policy Mixes: The Urban Dimension of the European Union Cohesion Policy in Spain (1994–2020)

open access: yesEuropean Policy Analysis, Volume 12, Issue 1, Winter 2026.
ABSTRACT Policy integration is seen as an appropriate strategy to address urban problems and promote sustainable urban development objectives. The European Union (EU) has been including this strategy as an essential aspect of its urban initiatives since the 1990s.
María José Dorado‐Rubín   +2 more
wiley   +1 more source

Las estructuras offshore como un mecanismo de planificación y deslocalización fiscal en una economía globalizada

open access: yesRevista Galega de Economía, 2011
El principal objetivo de este trabajo es evaluar las diferencias tributarias a través de una planificación fiscal internacional sin y con la intervención de un paraíso fiscal/centro finan-ciero internacional ¿offshore¿ (PF/CFIO) y sus respectivas ...
EMILIA NATALIA DA COSTA NOGUEIRA
doaj  

Fraude, abuso y planificación fiscal agresiva en las Directivas de la UE [PDF]

open access: yes, 2017
En esta ponencia se pretende poner de manifiesto cómo ha evolucionado la normativa en la unión europea a los efectos de contrarrestar los traslados de beneficios y la erosión de bases imponibles en la UE.
Carrasco González, Francisco
core  

Ungulate prey availability to inform Mexican wolf recovery within its historical range

open access: yesThe Journal of Wildlife Management, Volume 90, Issue 2, February 2026.
We estimated the potential ecological carrying capacity for the Mexican wolf based exclusively on ungulate prey biomass estimated from camera trap surveys. In the United States, the potential density estimate is high (21.4–52.7 wolves/1,000 km2) owing to the presence and relatively high densities of elk, mule deer, and white‐tailed deer.
Alejandro González‐Bernal   +6 more
wiley   +1 more source

Implications of global distributive justice principles for implementation of the Kunming‐Montreal Global Biodiversity Framework

open access: yesConservation Biology, Volume 40, Issue 1, February 2026.
Abstract In the era of the sixth mass extinction, reversing global biodiversity loss is of vital importance for life on Earth. In 2022, parties to the Convention on Biological Diversity (CBD) adopted the Kunming‐Montreal Global Biodiversity Framework (GBF), a strategic plan with 23 action‐oriented targets to be achieved by 2030.
Ina Lehmann   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy