Results 101 to 110 of about 713,887 (289)
Exploring the Role of Special Events in Relationship Fundraising
Nonprofit Management and Leadership, EarlyView.ABSTRACT The relationship fundraising paradigm conceptualizes charitable giving as an outcome of ongoing interpersonal engagement between donors and organizations, often depicted in practice as a cyclical process with multiple phases. This study examines how special events—a widely used but understudied relationship fundraising tool—factor into this ...
Jason L. Jensen +3 more
wiley +1 more source
DID “TAX HAVENS” DISSAPEAR? [PDF]
SEA: Practical Application of Science, 2013 The series of events from March this year, with Cyprus in the spotlight created a lot of debate around the status of the “tax havens”, Cyprus itself being for a long time nominated as one of them. Yet, the latest report of The Organization for Economic Cooperation and Development reveals the fact that due to the adherence to the standards of ...
openaire +2 more sources
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
Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports
Revista de Economía MundialProfit-Shifting is an aggressive tax planning activity that erodes public revenues worldwide. Using statistics based on recent Country-by-Country Reports, this article identifies both descriptively and econometrically the existence of such activity by ...
Ángela Castillo Murciego +1 more
doaj +1 more source
THE LEGAL REGIME OF FISCAL PARADISES - PRODUCTS OF GLOBALIZATION [PDF]
Annals of the University of Petrosani: Economics, 2018 The term " tax haven" is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some income categories, a certain level of banking o commercial secret, requirements minima from the central bank and no ...
OANA RĂVAŞ
doaj
Tax havens and losses of the global tax system With reference to the case of Algeria
المجلة الدولية للأداء الاقتصادي, 2023 ارتبط الظهور الأول للجنات الضريبية بجذب الاستثمارات الأجنبية، إلا أنها أضحت من أهم آليات التهرب الضريبي الدولي في العصر الحالي، وذلك من خلال تمكين الممارسات السلبية للأفراد والشركات، مما يكلف النظام الضريبي العالمي خسارة 427 مليار دولار سنويا، 46,86% من
Widad BOUKALAA, Mosbah HARRAG
doaj
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
Tax Haven and Development Partner: Incoherence in Dutch Government Policies [PDF]
This paper focuses on a relatively new issue in the debate on policy coherence for development: the incoherence between tax and aid policies, using a case study of the Netherlands as illustration.
Weyzig, Francis, Van Dijk, Michiel
core
The Use of Tax Havens in the Ownership of Kenyan Petroleum Rights
, 2016 As an emerging petroleum producer, Kenya has the opportunity to use the benefits of its natural resource wealth to further economic and human development.
Don Hubert, Hubert, Don
core +1 more source
, 2020 The aim of this thesis is to examine to which extent inventors engage in tax havens, as well as the characteristics of the inventors engaged in tax haven compared to the average inventor.
Langli, Jørgen, Ro, Helene Merrild
core