Results 61 to 70 of about 797,224 (249)
A hybrid PV–wind grid‐connected microgrid for Mongla Port is optimized using HOMER Pro and validated via DIgSILENT quasi‐dynamic load flow. The system achieves a low cost of energy (0.0341 USD/kWh), 70.9% renewable penetration, improved voltage stability, and significant emission reduction, demonstrating a reliable and cost‐effective solution for ...
Md. Behesty Hasan Sagor +6 more
wiley +1 more source
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources
Climate Risks and the Risk Premia of AI Stocks: Some Forecasting Experiments
ABSTRACT This study examines whether physical and transition climate‐risk measures predict the risk premia of AI‐related stocks, and whether incorporating these risks improves forecast performance relative to benchmark models. The findings suggest that global transition climate shocks lower the premia of AI stocks, while US climate policy increases ...
Afees A. Salisu, Abeeb O. Olaniran
wiley +1 more source
THE EFFECT OF FIRM SIZE AND AUDIT COMMITTEE TOWARDS COMPANIES’ TAX AVOIDANCE [PDF]
This research aims to find out the effect of firm size and audit committee towards companies’ tax avoidance. The amount of tax avoidance conducted by companies has been very concerning, where this refers to the Panama Paper phenomenon in 2016.
Anjarwi A.W.
doaj
Operating in perpetual motion? Coping with the dark side of global boundary spanning
Abstract Research Summary This paper explores how individuals experience and cope with the demands of global boundary spanning in multinational enterprises (MNEs). We foreground temporary colocation as a modality through which mobile global boundary spanners repeatedly traverse multiple boundaries, triggering intense demands with adverse consequences ...
Kieran M. Conroy +2 more
wiley +1 more source
Abstract Research Summary Combining institutional polycentrism and resource dependence perspectives, we theorize that small‐and‐medium‐sized enterprises' (SMEs) outward foreign direct investment (OFDI) depends on the types and levels of home institutional ties, and this relationship is moderated by technological resources.
Zibang Chen +3 more
wiley +1 more source
Paraísos fiscales en la globalización financiera
Los paraísos fiscales son espacios financieros caracterizados ante todo por su baja o nula tributación. En este artículo examinaremos con detalle el uso de los mismos por parte de los agentes económicos, centrándonos especialmente en los bancos y los ...
Alberto Garzón Espinosa
doaj
Tax haven as a method for tax optimization in holding structures
Rapid technological progress and the globalization it has caused have created an excellent environment for business entities, on which they can reach for various legal and economic solutions that will allow them to maximize their profits.
Joanna Toborek- Mazur
doaj +1 more source
Fiscal Paradise: Foreign Tax Havens and American Business [PDF]
The offshore tax haven affiliates of American corporations account for more than a quarter of US foreign investment, an nearly a third of the foreign profits of US firms. This paper analyzes the origins of this tax haven activity and its implications for
Eric M. Rice, James R. Hines, Jr.
core
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
"On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
core

