Results 151 to 160 of about 38,903 (299)

Tax haven as a method for tax optimization in holding structures: Tax haven

open access: yesScientific Journal of Bielsko-Biala School of Finance and Law
Rapid technological progress and the globalization it has caused have created an excellent environment for business entities, on which they can reach for various legal and economic solutions that will allow them to maximize their profits. Never before in economic history have companies had so many opportunities and tools to operate effectively on every
openaire   +1 more source

Opposing roles of DGAT‐mediated lipid droplet biogenesis in the regulation of ferroptosis sensitivity

open access: yesThe FEBS Journal, EarlyView.
Ferroptosis is driven by unrestricted peroxidation of polyunsaturated fatty acyl (PUFA) chains in membrane phospholipids. In triple‐negative breast cancer cells, lipid droplets (LDs) sequester dietary PUFAs, limiting their incorporation into membrane phospholipids, preventing mitochondrial damage, and reducing lipid peroxidation and ferroptosis.
Ana Kump   +10 more
wiley   +1 more source

Tax havens: An overview

open access: yesAdvanced Research Journal
Tax havens have become a major challenge in the globalization era, since they are facilitating the erosion of national tax bases and enabling both legal and illegal economic activities. Despite the international efforts to reduce their power, the inability of criminal policy to effectively combat the prevalence and impact of tax havens remains a ...
Ioannis Petsas, Evangelia Pappa
openaire   +1 more source

Geopolitical Risk and Domestic Bank Deposits

open access: yesFinancial Management, EarlyView.
ABSTRACT We investigate the relationship between global geopolitical risk and bank deposit flows across a wide panel of European countries. Motivated by the pivotal role of deposit stability for financial intermediation and systemic resilience, we explore whether geopolitical shocks alter depositors’ portfolio choices.
Dimitris Anastasiou   +3 more
wiley   +1 more source

Heterogeneous firms, "Profit Shifting" FDI and international tax competition [PDF]

open access: yes
Larger firms are more likely to use tax haven operations to exploit international tax differences. We study a tax game between a large country and a tax haven modeling heterogenous monopolistic firms, which can shift profits abroad.
Sebastian Krautheim   +1 more
core  

Does the US Cross‐Listing of a Non‐US Stock Influence the Impact of Economic Policy Uncertainty on Stock Liquidity?

open access: yesFinancial Management, EarlyView.
ABSTRACT We examine how US cross‑listing shapes the sensitivity of non‑US firms’ home‑market liquidity to economic policy uncertainty (EPU). Using a matched global panel of 1894 American Depositary Receipts (ADRs) and comparable non‐cross‑listed firms from 20 countries between 1997 and 2024, we separately identify the effects of home‑country EPU and US
Fnu Pratima, Sanjiv Sabherwal
wiley   +1 more source

Tax Haven and Development Partner: Incoherence in Dutch Government Policies [PDF]

open access: yes
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.
Van Dijk, Michiel, Weyzig, Francis
core   +1 more source

The Effects of Stroke on Oral Function and Oral Health: A Qualitative Study

open access: yesGerodontology, EarlyView.
ABSTRACT Introduction Stroke is the leading cause of adult disability in Aotearoa New Zealand, often resulting in a range of physical and cognitive impairments. The impacts of stroke on oral function and oral health are not well understood from the survivors' perspective, yet the latter are crucial for overall wellbeing. This qualitative study explored
Esther Cheong   +4 more
wiley   +1 more source

Collaborative platooning and routing for mixed fleets of electric automated vehicles and conventional trucks

open access: yesInternational Transactions in Operational Research, EarlyView.
Abstract The application of automated ground vehicles (AGVs) is well‐established in closed environments such as port terminals, while their operation in open areas remains challenging. In this work, we set out to overcome this limitation by introducing platooning as a transfer mode in heterogeneous vehicle networks.
Nadia Pourmohammad‐Zia   +2 more
wiley   +1 more source

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