Results 31 to 40 of about 734 (257)
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
Methods of Tax Optimisation with the Use of Tax Havens
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Jurnal Akuntansi Kontemporer, 2017 The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens.
Danny Wibowo
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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
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source
Apakah Kualitas Audit Memperlemah Multinasionalitas dan Suaka Pajak dengan Penghindaran Pajak?
Jurnal Akademi AkuntansiPurpose: This research aims to analyze the impact of multinationality and tax havens, with audit quality serving as a moderating variable. Methodology/approach: The population of this study consists of companies listed on the IDX80 index.
Benita Minggus Igakartika +2 more
doaj +1 more source
FATHOMING TAX HAVENS CLIMATE THROUGH A CONSEQUENTIALIST VERSUS A DEONTOLOGICAL MORAL LENS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 By means of an extensive methodological apparatus including analysis of chain base indexes, comparisons, syntheses and case studies, literature review of scientific articles, books or official documents released by international organizations and ...
LARISSA BǍTRÂNCEA +2 more
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Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Les paradis fiscaux dans la mondialisation boursière
L'Espace Politique, 2011 Within the framework of global financial integration, cross-border listings enable firms to raise capital and to list their shares on foreign markets. Despite both the deregulation of financial markets and the widespread illusion of a so-called « global ...
Maude Sainteville
doaj +1 more source