Results 11 to 20 of about 734 (257)

Attacking the public health crisis of hepatocellular carcinoma at its roots

open access: yesHepatology, EarlyView., 2022
Abstract As the third most common cause of cancer‐related death worldwide with significant mortality rates in the United States, hepatocellular carcinoma has strong association with cirrhosis and chronic hepatitis B virus (HBV) with a growing at‐risk population from the rise in chronic liver disease from alcohol use and nonalcoholic fatty liver disease.
Hannah M. Lee   +3 more
wiley   +1 more source

Some characteristics of offshore operations [PDF]

open access: yesZbornik Radova: Pravni Fakultet u Novom Sadu, 2011
Offshore operations are not on the margins of the world economy. They are an integral part of modern business practice. They have become one of the most important instruments in the contemporary globalized financial system.
Popov Đorđe
doaj   +1 more source

Tax Havens in the Offshore World [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2016
The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause of taxation. Taxation is vital for any society because it is a revenue source for government.
Sergiu-Bogdan Constantin
doaj  

The current state of international anti-offshore regulation

open access: yesЕкономіка, управління та адміністрування, 2022
The rapid growth of the number of offshore zones, their integration into the global financial architecture, and, as a result, the growth of influence on the world economy and world politics, have made the phenomenon of tax havens a very relevant research
M.P. , K.S.
doaj   +1 more source

Qualitative and Quantitative Approach for Identifying the Largest Tax Havens in the World [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2019
Tax havens are associated with avoiding the payment of tax obligations, whose origins are as old as taxation itself. Different set of criteria are used for defining tax havens, from very low or zero taxes to lack of transparency, financial secrecy and ...
Oana Maria Neagu
doaj  

Tax Arbitration Through Offshore Centres аnd Tax Havens [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 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.
A. S. Dirva, C. Dirva
doaj   +1 more source

Perception and Public Image of Tax Havens in Spain

open access: yesInnovar: Revista de Ciencias Administrativas y Sociales, 2018
Financial globalization supported by the free movement of capital has allowed the emergence of tax havens in recent years, facilitating tax evasion and, apparently, hindering the economic viability of different countries.
Ana Belén Fernández-Souto   +2 more
doaj   +1 more source

THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY [PDF]

open access: yesCES Working Papers, 2016
The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders) of Romanian non ...
Mihai-Bogdan AFRASINEI   +2 more
doaj  

LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion).
Larissa BĂTRÂNCEA
doaj  

Fighting Multiple Tax Havens [PDF]

open access: yesSSRN Electronic Journal, 2010
This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement.
May Elsayyad, Kai A. Konrad
openaire   +8 more sources

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