Results 21 to 30 of about 3,056 (256)
Appropriate Measures to Use Money Laundering Prevention as an Antidote to Tax Evasion
The Journal of Entrepreneurial Finance, 2005 Money laundering, which is closely linked with tax evasion and informal trade, is facilitated by the poorly regulated financial institutions of "mafia nations".
Patricia Torres Serpel, Amir Shachmurove
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Impact of tax havens on the global economy
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejThe paper addresses the issues of related to the functioning of tax havens and its impact on the social environment. The author draws attention to the sources of creation and reasons for maintaining tax havens, indicating the key factors conditioning ...
Joanna Toborek- Mazur
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METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens.
ENEA CONSTANTIN, ENEA CONSTANTA
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American Journal of Community Psychology, EarlyView.Abstract Mixed evidence for the influence of structural and social factors on adolescent substance use behaviors exists across the rural–urban continuum. Therefore, this study explores how adolescent perceptions of structural and social community risk factors are associated with lifetime and past 30‐day use of alcohol, marijuana, cigarettes, and ...
Melissa Pearman Fenton +4 more
wiley +1 more source
Effects of Transfer Pricing on Tax Liability for Multinational Enterprises in Kenya’s Cement Industry [PDF]
International Journal of Management, Accounting and Economics, 2018 The purpose of this study was to examine the relationship between transfer pricing and tax liability in Kenya’s cement industry. The dependent variable of tax liability was examined against independent sub-variables namely; business models, thin ...
Muleri Andefwah Eric +1 more
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Tax Enforcement and Tax Havens Under Formula Apportionment [PDF]
SSRN Electronic Journal, 2007 In this paper, we consider tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities. In contrast, under formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement.
Becker, Johannes, Fuest, Clemens
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Anatomical Sciences Education, EarlyView.Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper +14 more
wiley +1 more source
Pacific Journalism Review, 1996 A death, missing computer disks, a wineboxfull of secret files, a tax haven in the Cook Islands, alleged extortion, arms dealing, corruption, coverups and criminal fraud, billion dollar deals, kidnap attempts ...
Ian Wishart
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British Educational Research Journal, EarlyView.Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
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Учёт. Анализ. Аудит, 2022 The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current
E. Yu. Sidorova
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