Results 61 to 70 of about 3,056 (256)
Paraísos fiscales en la globalización financiera
Historia Actual On-Line, 2011 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
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
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
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2016 Auditors have a key role in the formulation of an opinion on the effective functioning of management and control systems of the operational programs co-financed by ESIF.
Ionut Spatarelu +1 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
Journal of Hospital Medicine, EarlyView.Abstract Health‐related social needs (HRSN) significantly influence patient outcomes, yet they are rarely integrated into point‐of‐care decision‐making. We developed a process to embed HRSN‐informed and HRSN‐targeted care recommendations directly into three electronic health record‐integrated high‐use clinical pathways—cirrhosis, diabetes, and ...
Karthik Warke Rohatgi +5 more
wiley +1 more source
Apakah Kualitas Audit Memperlemah Multinasionalitas dan Suaka Pajak dengan Penghindaran Pajak?
Jurnal Akademi AkuntansiPurpose: This research aims to analyze the impact of multinationality and tax havens, with audit quality serving as a moderating variable. Methodology/approach: The population of this study consists of companies listed on the IDX80 index.
Benita Minggus Igakartika +2 more
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THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 What is an offshore company? It is a company operating outside the country in which it was established. What is a tax haven? It is a country or jurisdiction where companies have tax advantages usually zero tax.
ENEA CONSTANTIN, ENEA CONSTANTA
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Land Degradation &Development, EarlyView.ABSTRACT As the global tourism industry confronts the existential imperatives of the Anthropocene, the remediation of degraded landscapes through regenerative economic models has emerged as a critical frontier in sustainability science. This research presents a rigorous empirical examination of the “restoration–revenue” paradigm, investigating the ...
Xin Sui, Tianchang Chen
wiley +1 more source