Results 11 to 20 of about 229,922 (297)
Tax haven, pollution haven or both?
International Tax and Public Finance, 2022 This paper studies the interplay between two groups of countries, large and small, which compete sequentially on corporate taxes and environmental regulations to attract imperfectly mobile firms. We show that in general, the small countries undercut the large countries in terms of corporate taxes. The small countries choose to be both tax and pollution
Madiès, Thierry +2 more
openaire +4 more sources
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization.
Febriyadi Tri Hadmoko, Ferry Irawan
doaj +1 more source
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity.
James R. Hines Jr.
core +2 more sources
Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies.
Ferry Irawan, Imla Amelia Ulinnuha
doaj +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2021 Penelitian ini bertujuan untuk menganalisis pengaruh Multinasionalitas, Tax Haven dan Thin Capitalization terhadap Transfer Pricing. Sampel dalam penelitian ini adalah seluruh perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dari tahun ...
Gracia Agata +2 more
doaj +1 more source
Attacking the public health crisis of hepatocellular carcinoma at its roots
Hepatology, EarlyView., 2022 Abstract As the third most common cause of cancer‐related death worldwide with significant mortality rates in the United States, hepatocellular carcinoma has strong association with cirrhosis and chronic hepatitis B virus (HBV) with a growing at‐risk population from the rise in chronic liver disease from alcohol use and nonalcoholic fatty liver disease.
Hannah M. Lee +3 more
wiley +1 more source
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
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SSRN Electronic Journal, 2023 We document the rise of China in offshore capital markets. Chinese firms use globaltax havens to access foreign capital both in equity and bond markets. In the lasttwenty years, China’s presence went from raising a negligible amount of capital in these markets to accounting for more than half of equity issuance and around a fifth of global corporate ...
Christopher Clayton +4 more
openaire +1 more source
Methods of Tax Optimisation with the Use of Tax Havens
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
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Determinants of Tax Haven: Overview of Past Studies
Journal of Accounting and Finance in Emerging Economies, 2018 In recent years the issue of tax haven has been subjected under rigorous scrutiny by both the policymakers and regulatory authorities, due to the extent of the effects it has on both the developed nation (beneficial country) and particularly the ...
Peter Ugochukwu Anuforo +4 more
doaj +1 more source