Results 1 to 10 of about 22,082 (147)
Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley +1 more source
Petroleum Profit Tax and Nigeria Economic Development [PDF]
, 2011 Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria.
ADEGBIE, F. F., Fakile , A. S.
core
The Voice Disrupted: Articulation, Hesitation, and Moral Seriousness in F. R. Leavis's Pedagogy
Critical Quarterly, EarlyView.
Steven Cranfield
wiley +1 more source
Trade and Domestic Distortions: The Case of Informality
Econometrica, Volume 94, Issue 2, Page 573-618, March 2026.We examine the effects of international trade in the presence of a set of domestic distortions giving rise to informality, a prevalent phenomenon in developing countries. In our quantitative model, the informal sector arises from burdensome taxes and regulations that are imperfectly enforced by the government.
Rafael Dix‐Carneiro +3 more
wiley +1 more source
International Journal of Urban and Regional Research, Volume 50, Issue 1, Page 191-220, January 2026.Abstract Henry George advocated for capturing land value increases for public ends. The active approach of public authorities organizing and financing land development can help capture higher land value increases, as Hartman and Spit indicate. However, this approach hardly happens in developing countries, where the coalition of private developers and ...
Nannan Xu
wiley +1 more source
The power politics of international tax cooperation : why Luxembourg and Austria accepted automatic exchange of information on foreign account holders' interest income [PDF]
, 2014 Theories of tax competition predict that small countries competing with large countries benefit, as they find it relatively easy to substitute revenue lost in a tax cut with revenue gained from incoming foreign tax base.
HAKELBERG, Lukas
core +1 more source
The Myths of Blockchain Governance
Corporate Governance: An International Review, Volume 34, Issue 1, Page 154-162, January 2026.ABSTRACT Research Question/Issue Blockchain technology promises to revolutionize governance through strong commitments, trustlessness, and transparency. This paper examines how these promises have failed to materialize in practice. Research Findings/Insights Drawing on case evidence from major blockchains, including Bitcoin and Ethereum, I argue that ...
Daniel Ferreira
wiley +1 more source
Legal Brokers of Chinese Investment in Cambodia: Compliance Between Contract and Culture
Regulation &Governance, Volume 20, Issue 1, Page 162-175, January 2026.ABSTRACT In conventional understandings of compliance, lawyers and compliance officers internalize compliance within corporations. Complicating this model, this article argues that compliance professionals may occupy a Janus‐faced role between informality and formality.
Matthew S. Erie +2 more
wiley +1 more source
Coaxing Compliance: Ethiopian Lawyers, Chinese Companies, and the Cultivation of Respect
Regulation &Governance, Volume 20, Issue 1, Page 244-255, January 2026.ABSTRACT Over the past three decades, a growing number of Chinese enterprises have entered Ethiopia's construction and manufacturing sectors as contractors and investors. While adapting to a new regulatory environment, many of these companies have faced administrative challenges and accusations of noncompliance, some of which have been brought to court.
Miriam Driessen
wiley +1 more source
The Global Minimum Tax and the Future of International Taxation
The Modern Law Review, Volume 88, Issue 6, Page 1133-1175, November 2025.Over 140 countries have agreed to the introduction of a Global Minimum Tax (GMT), widely regarded as the most significant reform of the international business tax system in a century. While acknowledging that the agreement constitutes a remarkable political and technical achievement, this article questions whether the hype over the reform is justified ...
John Vella
wiley +1 more source