Results 61 to 70 of about 229,922 (297)
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
Sustainable Development, EarlyView.ABSTRACT The dynamic nature of small islands being geographically isolated and their perceived connectedness with global networks complicates research attempts to draw general conclusions on whether insularity leads to marginalization or strengthens their resilience for sustainable development.
Toheeb Lekan Jolaosho +2 more
wiley +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
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
The Taxation of Interest in Europe: A Minimum Withholding Tax? [PDF]
This paper provides an analysis of the proposal for introducing a minimum withholding tax on interest in the EU. We present a model with three countries: a typical EU country, an 'inside' tax haven, and an 'outside' tax haven.
Harry Huizinga, Søren Bo Nielsen
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Sustainable Development, EarlyView.ABSTRACT East Africa has recorded strong economic growth over the past three decades alongside a steady rise in carbon emissions, raising concerns about whether the region can sustain growth without worsening environmental pressures. This study incorporates key macroeconomic drivers of carbon emissions using panel data for 9 countries from 1990 to 2023,
Princewill Okwoche +2 more
wiley +1 more source
Economic Effects of Regional Tax Havens [PDF]
How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax ...
C. Fritz Foley +2 more
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Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source
THE EFFECT OF FIRM SIZE AND AUDIT COMMITTEE TOWARDS COMPANIES’ TAX AVOIDANCE [PDF]
Eurasia: Economics & Business, 2019 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
Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma? [PDF]
, 2015 Internal debt financing can be used by multinational firms to shift profits from high-tax to low-tax countries. Governments apply thin capitalization rules (TCRs), which limit the deductibility of interest expenses, to restrict this behavior.
Kalamov, Zarko Y.
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