Results 141 to 150 of about 229,922 (297)

Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?

, 2016
Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they charge and the amount of internal
Gresik, Thomas, Schindler, Dirk, Schindler, Dirk Steffen, Schjelderup, Guttorm   +3 more
core  

Tax havens: An overview

Advanced Research Journal
Tax havens have become a major challenge in the globalization era, since they are facilitating the erosion of national tax bases and enabling both legal and illegal economic activities. Despite the international efforts to reduce their power, the inability of criminal policy to effectively combat the prevalence and impact of tax havens remains a ...
Ioannis Petsas, Evangelia Pappa
openaire   +1 more source

Geopolitical Risk and Domestic Bank Deposits

Financial Management, EarlyView.
ABSTRACT We investigate the relationship between global geopolitical risk and bank deposit flows across a wide panel of European countries. Motivated by the pivotal role of deposit stability for financial intermediation and systemic resilience, we explore whether geopolitical shocks alter depositors’ portfolio choices.
Dimitris Anastasiou, Theodore Kapopoulos, Steven Ongena, Athanasios Sakkas   +3 more
wiley   +1 more source

Does the US Cross‐Listing of a Non‐US Stock Influence the Impact of Economic Policy Uncertainty on Stock Liquidity?

Financial Management, EarlyView.
ABSTRACT We examine how US cross‑listing shapes the sensitivity of non‑US firms’ home‑market liquidity to economic policy uncertainty (EPU). Using a matched global panel of 1894 American Depositary Receipts (ADRs) and comparable non‐cross‑listed firms from 20 countries between 1997 and 2024, we separately identify the effects of home‑country EPU and US
Fnu Pratima, Sanjiv Sabherwal
wiley   +1 more source

The Effects of Stroke on Oral Function and Oral Health: A Qualitative Study

Gerodontology, EarlyView.
ABSTRACT Introduction Stroke is the leading cause of adult disability in Aotearoa New Zealand, often resulting in a range of physical and cognitive impairments. The impacts of stroke on oral function and oral health are not well understood from the survivors' perspective, yet the latter are crucial for overall wellbeing. This qualitative study explored
Esther Cheong, Daniela Aldabe, Nurul Thiyahuddin, Mauro Farella, Carolina Loch   +4 more
wiley   +1 more source

Collaborative platooning and routing for mixed fleets of electric automated vehicles and conventional trucks

International Transactions in Operational Research, EarlyView.
Abstract The application of automated ground vehicles (AGVs) is well‐established in closed environments such as port terminals, while their operation in open areas remains challenging. In this work, we set out to overcome this limitation by introducing platooning as a transfer mode in heterogeneous vehicle networks.
Nadia Pourmohammad‐Zia, Rudy R. Negenborn, Frederik Schulte   +2 more
wiley   +1 more source

Waking a Dormant Legal Resource: Institutional Activation and the Origins of Important Projects of Common European Interest

JCMS: Journal of Common Market Studies, EarlyView.
ABSTRACT Important Projects of Common European Interest (IPCEIs) have become a central tool of the European Union's (EU) new industrial policy. IPCEIs derive their peculiar name from an exemption to the general prohibition on state aid that has existed since the Treaty of Rome but has only led to the creation of a stand‐alone policy instrument in 2014.
Timo Seidl, Henrique Lopes‐Valença
wiley   +1 more source

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

Marketing for Sensa: a 'zero nicotine vapor product' from a major tobacco company. [PDF]

Tob Control
Robichaud MO, Talbot EM, Ganz O, Mercincavage M, Erythropel HC, Zimmerman JB, Jabba SV, Jordt SE, Delnevo CD.   +8 more
europepmc   +1 more source

Can Europe Sustain a New Rules‐Based Geopolitical Order?

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The European Union (EU) faces a unique opportunity to lead a new rules‐based international order in an era of American retreat and heightened global uncertainty. Yet its path to leadership is rife with obstacles. In this article, we draw on international relations literatures on international political economy and comparative politics ...
Kathleen R. McNamara, Federico Steinberg
wiley   +1 more source