Results 131 to 140 of about 38,903 (299)
Book review: the hidden wealth of nations: the scourge of tax havens by Gabriel Zucman [PDF]
, 2016 In The Hidden Wealth of Nations: The Scourge of Tax Havens, Gabriel Zucman makes a provocative argument about the large-scale evasion of taxes as well as how to tackle this global issue.
De Vito, Antonio
core
, 2005 In the note to the famous Cactus Investments Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.
openaire +1 more source
An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court
American Journal of Political Science, EarlyView.Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly +3 more
wiley +1 more source
Tax Havens and Public International Law: The Case of the Netherlands Antilles [PDF]
, 2005 This paper identifies changes to tax havens’ legislation as a result of pressure from rich countries exercised through the OECD. It focuses on the specific situation of the Netherlands Antilles.
Cavalier, Georges A.
core +1 more source
Acta Ophthalmologica, EarlyView.Abstract Purpose Diabetic retinopathy (DR) is a frequent long‐term complication of diabetes. While hemodynamic changes are known risk factors for DR, the effect of coronary artery bypass grafting (CABG) on the development of DR is poorly investigated.
Lukas Greve Maschoreck +16 more
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
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Looking for a Tax Break Offshore: A Primer on Tax Havens and Offshore Accounts. [PDF]
Plast Surg (Oakv), 2018 McKay DR, Peters DA.
europepmc +1 more source
Private equity investment in Europe's primary care sector-a call for research and policy action. [PDF]
Eur J Public Health, 2023 Rechel B +7 more
europepmc +1 more source
Archaeometry, EarlyView.ABSTRACT This study focuses on two terracotta incense burners discovered in the Daba Al‐Bayah necropolis in the Musandam Peninsula (Oman), associated with an Iron Age collective tomb (LCG‐2). Through gas chromatography–mass spectrometry (GC‐MS), the organic residues preserved within these artifacts were analyzed to investigate their use and ...
Francesco Genchi +3 more
wiley +1 more source