Results 81 to 90 of about 229,922 (297)
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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Offshore Financial Havens: Their Role in International Capital Flows [PDF]
, 2008 The purpose of this paper is to study the role of offshore financial havens in international capital flows. We examine the effects of being a tax haven, a money laundering centre or an offshore financial centre (OFC), which often overlap.
SUN, Zhixiang
core
Tax Arbitration Through Offshore Centres and Tax Havens
Bulletin of Taras Shevchenko National University of Kyiv. Economics, 2019 The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out in this article, alongside a comparison of various ...
A. Dirva, C. Dirva
openaire +2 more sources
M. E. Grant Duff, Philosophic Liberalism and the Global Liberal Cause
History, EarlyView.Abstract Historians disagree about how best to conceptualize nineteenth‐century British Liberalism in relation to its international contexts. This article argues that we can better understand the patterns involved by interrogating individuals who bridged the worlds of partisan politics and elaborated thought.
Alex Middleton
wiley +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
To avoid another Cyprus style crisis, the EU must understand how it helps to create tax havens. [PDF]
, 2013 The recent Cyprus crisis has thrown the problems posed by tax havens into sharp relief. But what determines which countries become tax havens? Achim Kemmerling argues that tax havens tend to occur when small countries stand to benefit from aligning their
Kemmerling, Achim
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History, EarlyView.Abstract After the vicissitudes of the War of the Spanish Succession (1701–14), the consolidation of the Bourbon Monarchy in early eighteenth‐century Spain allowed Philip V's ministry to implement the so‐called Nueva Planta in his various kingdoms and lordships of the Crown of Aragon, but also in Castile.
Roberto Quirós Rosado
wiley +1 more source
REPRODUCING OPERATIONAL LANDSCAPES: The Rock Mining for Indonesia's New Capital City
International Journal of Urban and Regional Research, EarlyView.Abstract Indonesia's new capital city is designed to become a green and sustainable city. In this article, we examine the (un)sustainability of the process through which the city is coming into being. Using the sociospatial theory of planetary urbanization, we trace the dialectical relationship between the new city and sites beyond it to show how ...
Bosman Batubara +4 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
doaj +1 more source
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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