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‘Tax Haven’ conditions included in COVID-19 state aid schemes:Can they be tested?
At the time of writing this article, the globe, including Europe, is in the second wave of the COVID-19 pandemic. People are suffering not only physically, but also mentally because of (partial) lock downs. Health care systems of many countries are under
Kemmeren, Eric, Kemmeren, Eric; id_orcid
core
Artificial intelligence and liquidation: Reality, destiny and fantasy
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley +1 more source
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley +1 more source
FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES [PDF]
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
doaj
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
Environmental Resources Inventory, Borough of Fair Haven
This inventory provides information about Fair Haven's natural resources and special features. It is meant to serve citizens and professional workers who have need for information about the environment of Fair Haven.
core +1 more source
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
THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS [PDF]
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
doaj
Inefficient Frontiers: Industry‐Specific Anomalies in Frontier Markets
ABSTRACT In this study we identify low‐risk anomalies affiliated with industry in frontier markets, offering valuable insights for fund managers and investors managing an internationally diversified portfolio. Utilising a two‐beta model—incorporating both market and industry betas—we reveal a distinct low‐beta anomaly with a monthly magnitude of 2.13 ...
Alya Hourani +3 more
wiley +1 more source
Apakah Kualitas Audit Memperlemah Multinasionalitas dan Suaka Pajak dengan Penghindaran Pajak?
Purpose: 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
doaj +1 more source

