Results 21 to 30 of about 713,887 (289)
LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS [PDF]
Analele 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
Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
doaj +1 more source
Tax Havens and Offshore Centers – A Reality of the 21st Century [PDF]
Romanian Economic Journal, 2019 In the context of the globalization process, an important part of multinational companies have become concerned with the tax optimization of economic activities, developing international tax planning strategies, with profits being directed through ...
Maria Nițu , Iulia-Oana Ștefănescu
doaj
Midas’ gift means death: Tax dodging is the biggest obstacle for global justice
Etikk i Praksis: Nordic Journal of Applied Ethics, 2018 Tax havens and tax secrecy have risen to the top of the global policy agenda and may constitute the most important impediment for reducing inequalities.
Hans Morten Haugen
doaj +1 more source
Advanced Science, EarlyView.This study systematically assessed the global burden and temporal trends of EOTBL cancer in individuals aged 15–49 years. Smoking, ambient particulate matter pollution, and secondhand smoke remain dominant risk factors. Countries within the same Human Development Index (HDI) category exhibit distinct epidemiological trajectories, underscoring the need ...
Ye Tian +8 more
wiley +1 more source
THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION [PDF]
CES Working Papers, 2013 The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level.
Mihai-Bogdan Afrăsinei
doaj
Tax Enforcement and Tax Havens Under Formula Apportionment [PDF]
SSRN Electronic Journal, 2007 In this paper, we consider tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities. In contrast, under formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement.
Becker, Johannes, Fuest, Clemens
openaire +3 more sources
Anatomical Sciences Education, EarlyView.Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper +14 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley +1 more source
Profit shifting in Brazil and the impact of tax havens
Revista Contabilidade & Finanças, 2020 We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent.
Alex A. T. Rathke
doaj +2 more sources