Results 41 to 50 of about 229,922 (297)
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper investigates the intricate relationship between climate policy uncertainty (CPU) and energy market dynamics, focusing on fossil‐based and renewable/low‐carbon energy assets. Utilising a comprehensive dataset spanning from April 1987 to December 2023, comprising monthly observations of CPU, stock market returns, spot oil prices and ...
Dimitrios Asteriou, Anastasia Dimiski
wiley +1 more source
Transfer Pricing - An Innovative Approach [PDF]
Risk in Contemporary Economy, 2017 This paper presents transfer pricing and elements of drafting the transfer pricing file by the big companies. The transfer pricing procedure was founded based upon Order no. 442/2016 and the Fiscal Procedure Code and it represents a method upon which the
Ramona MAXIM, Florentina MOISESCU
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Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China
International Studies of Economics, EarlyView.ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley +1 more source
THE LEGAL REGIME OF FISCAL PARADISES - PRODUCTS OF GLOBALIZATION [PDF]
Annals of the University of Petrosani: Economics, 2018 The term " tax haven" is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some income categories, a certain level of banking o commercial secret, requirements minima from the central bank and no ...
OANA RĂVAŞ
doaj
International Corporate Structuring of Slovak Companies Using Tax Havens
Journal of Competitiveness, 2019 Recently a trend has come about of transferring the registered offices of parent companies or their subsidiaries to jurisdictions often marked as tax havens worldwide. This trend can also be seen in Slovakia. Our main aim is to examine the possible links
Michal Istok +3 more
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International Studies of Economics, EarlyView.Abstract This paper examines the link between climate risk, energy consumption, and financial market performance in a sample of emerging countries over the period 2000–2024. The objective is to model the dynamic interactions between these three dimensions, in order to understand the extent to which energy dependence and exposure to climate risks ...
Abdelkader Mohamed Derbali
wiley +1 more source
European Fiscal Policy and Taxation System in Italy [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The budget of all countries, large or small, developed or developing, are supplied mainly from compulsory levies. Everywhere, so budget revenues is about tax, by compulsory taxes.
Oprișan Oana +2 more
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Experiencing 50 Years of Synergistic Development in Structural Biology and Enzymology
Journal of the Chinese Chemical Society, EarlyView.Picture of Sunney Chan with Academia Sinica (AS) President James C. Liao and three Vice Presidents: Shin‐Kun Peng (left one), Tang K. Tang (right one), and Mei‐Yin Chou (right 2), taken at the annual Chinese New Year's Banquet of AS, February 7, 2025. This was likely Sunney's last appearance in formal activities of AS.
Ming‐Daw Tsai
wiley +1 more source
How Apple Group Succeeded to Avoid Billions of Euros in Taxes by Shifting Profits into Subsidiaries from Ireland [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 The paper explores a subject that is getting more and more popular, namely how companies useloopholes to report domestic profits as being earned by subsidiaries in a tax haven, with the purposeto avoid paying taxes.
Neagu Oana Maria
doaj
OECD and Offshore Financial Centers
Московский журнал международного права, 2007 The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
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