Results 51 to 60 of about 713,887 (289)
OECD and Offshore Financial Centers
Московский журнал международного права, 2007 The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
doaj +1 more source
Tax Havens: Releasing the hidden billions for poverty eradication [PDF]
, 2000 Tax havens and offshore financial centres (OFCs) have seldom figured as prominently in media coverage of economic affairs as they do today. Interest has focussed on the concerns of northern governments and the interests of powerful transnational ...
Mayne, Ruth, Kimmis, Jenny
core +1 more source
The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance [PDF]
, 2021 Traditional tax havens and conduit countries have different economic and tax characteristics. This paper shows that conduit countries are larger economies, have higher statutory and effective tax rates, have more bilateral treaties and are more ...
Lejour, Arjan; id_orcid, Lejour, Arjan
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global imperatives, such as climate change, environmental concerns, and carbon emissions, make green transformation an inevitability in the logistics sector. Green logistics strategy formulation is an economic choice problem, but it also turns out to be a multicriteria decision‐making (MCDM) process that encompasses the triple bottom line (TBL)
Ömer Faruk Görçün +2 more
wiley +1 more source
International Journal of Public Finance, 2017 Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
Perspectives on Tax Optimization: Opportunities and Challenges [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The importance of taxation has always had a dual side. While the state is interested in increasing its budget revenues by influencing taxability, taxpayers are interested in reducing their tax obligations.
Flavius Valentin Jakubowicz +1 more
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A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli +3 more
wiley +1 more source
Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital.
Jan Rohan, Lukáš Moravec
doaj +1 more source