Results 51 to 60 of about 797,224 (249)
English laws and global money markets: The rise of the Vanuatu tax haven [PDF]
, 2005 Between 1970 and 1972 the British colonial authorities in what was then the New Hebrides (now the Republic of Vanuatu) passed legislation that turned the territory into a tax haven, or Offshore Finance Centre (OFC). This paper examines the decision by
Australian Taxation Office +2 more
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A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli +3 more
wiley +1 more source
Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Technological and Economic Development of Economy, 2019 Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
Michal Ištok, Mária Kanderová
doaj +1 more source
Where in the World are Canadian Oil and Gas Companies? An Introduction to the Project [PDF]
The School of Public Policy Publications, 2017 In April 2013, The School of Public Policy formally launched the Extractive Resource Governance Program, a platform to harness Canadian and international research and technical expertise to assist resource-rich jurisdictions in establishing sustainable ...
Niloo Hojjati +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel +1 more
wiley +1 more source
Tax Haven and Development Partner: Incoherence in Dutch Government Policies [PDF]
This paper focuses on a relatively new issue in the debate on policy coherence for development: the incoherence between tax and aid policies, using a case study of the Netherlands as illustration.
Weyzig, Francis, Van Dijk, Michiel
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Tax haven in tax haven country under perspective Islamic law [PDF]
, 2015 INDONESIA: Setiap wajib pajak memiliki kewajiban untuk membayar pajak kepada negaranya sesuai dengan kekayaan yang dimiliki. Sehingga kejujuran dalam menginformasikan jumlah kekayaan yang sebenarnya kepada negara adalah hal yang penting.
Soviana, Riqqa
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Environmental Progress &Sustainable Energy, EarlyView.Abstract Carbon dioxide (CO2) emissions and climate vulnerability are major concerns affecting sustainable development in Africa. This study assesses how the provision of public goods moderates the effects of policy syndromes on CO2 emissions and vulnerability to climate change in the continent.
Simplice A. Asongu +2 more
wiley +1 more source
CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES [PDF]
Annals of the University of Oradea: Economic Science, 2012 Worldwide crisis has made multinational companies that are engaged in corporate social responsibility actions to manage their businesses through the lens of various tax avoidance practices.
Stoian Ciprian-Dumitru
doaj
Which Countries Become Tax Havens? [PDF]
This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent.
Dhammika Dharmapala, James R. Hines Jr.
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