Results 21 to 30 of about 22,017 (147)
Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]
, 2016 Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core +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 Voice Disrupted: Articulation, Hesitation, and Moral Seriousness in F. R. Leavis's Pedagogy
Critical Quarterly, EarlyView.
Steven Cranfield
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
The “abuse of right” in EU company law and EU tax law: A re-reading of the ECJ case-law and the quest for a unitary notion [PDF]
, 2010 This article discusses whether, in light of the developments of the ECJ case-law in different areas, and in particular in the areas of EU company law and EU tax law, it is possible to identify a unitary concept of “abuse of rights” in EU law, and whether
Cerioni, L
core
Journal of Economic Surveys, Volume 39, Issue 4, Page 1462-1487, September 2025.Abstract Foreign direct investment (FDI) statistics are frequently used to proxy multinational production and activities of multinational enterprises (MNEs). Yet, FDI statistics have been subject to critique because FDI is also driven by financial motives that are barely related to real production activities.
Konstantin M. Wacker +2 more
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.
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Mind &Language, Volume 40, Issue 4, Page 365-385, September 2025.Presuppositions bypass epistemic vigilance, but it is unclear if this stems from their encoding or their not‐at‐issue status. In a truth‐value judgment task, participants evaluated false statements from a suspect (low reliability) or a witness (high reliability), varying in linguistic encoding (presupposition vs.
Giulia Giunta +2 more
wiley +1 more source
Governance, Volume 38, Issue 3, July 2025.ABSTRACT States have invested heavily in controlling forced migration for decades, with mixed results. Research often focuses on deterrence, leading to a neglect of bureaucratic boundaries within borders. This article unpacks the unrecognized importance of people‐processing capacity: a state's ability to render forced migrants legible by categorizing ...
Andreas Asplen Lundstedt
wiley +1 more source
The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
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