Results 81 to 90 of about 458,514 (310)

The restructuring directive's stay: Post‐implementation perspectives and asset‐deployment risks

International Insolvency Review, EarlyView.
Abstract The Restructuring Directive addresses the stay's impact on security enforcement but not asset deployment. It leaves uncertainty on how security agreements interact with executory contracts, giving Member States discretion. This affects debtors' ability to dispose of encumbered assets and impacts creditors' contractual rights, ultimately ...
Vincent van Hoof
wiley   +1 more source

Legitymacja syndyka jako strony w postępowaniu podatkowym

Studia Administracyjne
The research problem in question revolves around the identification of the status of the syndic, in post-bankruptcy tax proceedings, based on the criteria of legitimacy in these proceedings.
Katarzyna Rytwińska, Wiktor Gnych-Pietrzak   +1 more
doaj   +1 more source

The distribution of sentences in tax-related cases: evidence from spanish courts of appeals [PDF]

, 1996
The distribution of sentences in tax-related cases in Spain shows that the government tends to lose more often in this type of cases than in any other type of administrative cases; it also shows that such distribution varies widely across the type of ...
Estrada, Javier, Pastor, Santos
core   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]

Krytyka Prawa
Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable.
Bogumił Brzeziński, Agnieszka Franczak
doaj   +1 more source

Improper Taxation of the Vowed Religious: How Glenshaw Glass Principles Can Reestablish Horizontal Equity [PDF]

, 2010
The 1955 U.S. Supreme Court decision in Commissioner v. Glenshaw Glass Co. defined income as all “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” In cases where members of religious orders assign ...
Omerović, Samira Alić
core  

Climate Change Laws and European Stock Markets: An Event Analysis

International Journal of Finance &Economics, EarlyView.
ABSTRACT Under the context of the climate change we assess the impact of EU's legislative initiative on European stock markets. Specifically, we focus on its impact on energy and Environmental Social Governance (ESG) sectors for equity returns and volatility for a representative basket of EU countries (participating also in Eurozone) as well as ...
Theodoros Bratis, Georgios P. Kouretas, Evangelos Salachas   +2 more
wiley   +1 more source

The impact of tax uncertainty on irreversible investment [PDF]

, 2007
Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law.
Niemann, Rainer
core  

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

CORRUPTION IN EASTERN EUROPE AND CENTRAL ASIA: DO MANUFACTURING FIRMS SUFFER THE MOST? [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This paper investigates corruption in Eastern Europe and Central Asia. Using World Bank’s BEEPS IV and BEEPS V surveys, we investigate the degree of corruption in these countries for different industries.
HALIL D. KAYA
doaj