Results 61 to 70 of about 713,887 (289)
Offshoring and financial markets [PDF]
Экономика региона, 2014 The paper analyses the nature and extent of the offshore world, a grey area that is playing a major role in present-day economy. The main institutions moulding this peculiar environment are discussed: preferential tax regimes, tax havens and offshore ...
Gianfranco Battisti
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Drawing on adaptive capacity research, this study provides an assessment of the sustainable competitive advantage of a strategic shift with social purpose, leveraging green revenue to drive biodiversity outcomes. The study employs panel regression analysis on a distinctive dataset for the period 2015–2024, focusing on S&P 1500 firms. Using the
Post Raj Pokharel +1 more
wiley +1 more source
2006 Australasian Tax Teachers Association Conference [PDF]
, 2006 In a competitive and international economic environment, tax competition and the use of tax havens is, and will continue to be, an important issue in relation to the Australian taxation system.
Brackin, Toni
core +1 more source
Does tax avoidance increase informational asymmetry? Evidence from the Tax Cuts and Jobs Act (TCJA) [PDF]
Revista Contabilidade & FinançasThis article aims to examine whether corporate tax avoidance increases informational asymmetry. Specifically, we examine how the 2017 Tax Cuts and Jobs Act (TCJA) decreased tax avoidance incentives and, as a consequence, reduced firms’ informational ...
Rogiene Batista dos Santos +1 more
doaj +4 more sources
Energy Science &Engineering, EarlyView.A hybrid PV–wind grid‐connected microgrid for Mongla Port is optimized using HOMER Pro and validated via DIgSILENT quasi‐dynamic load flow. The system achieves a low cost of energy (0.0341 USD/kWh), 70.9% renewable penetration, improved voltage stability, and significant emission reduction, demonstrating a reliable and cost‐effective solution for ...
Md. Behesty Hasan Sagor +6 more
wiley +1 more source
The IFC and Tax Havens: The need to support more responsible corporate tax behaviour
, 2016 Oxfam analysis reveals that 51 of the 68 companies that were lent money by the World Bank's private lending arm in 2015 to finance investments in sub-Saharan Africa use tax havens. Together these companies, whose use of tax havens has no apparent link to
Jespersen, Sara
core +1 more source
Which Countries Become Tax Havens? [PDF]
This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent.
Dhammika Dharmapala, James R. Hines Jr.
core
Off the Hook: How the EU is about to whitewash the world’s worst tax havens
, 2019 Tax havens deprive governments around the world of billions of dollars each year, fuelling inequality and poverty. The EU blacklisting process was announced as an attempt to put an end to the era of tax havens.
Langerock, Johan
core +1 more source
Climate Risks and the Risk Premia of AI Stocks: Some Forecasting Experiments
Journal of Forecasting, EarlyView.ABSTRACT This study examines whether physical and transition climate‐risk measures predict the risk premia of AI‐related stocks, and whether incorporating these risks improves forecast performance relative to benchmark models. The findings suggest that global transition climate shocks lower the premia of AI stocks, while US climate policy increases ...
Afees A. Salisu, Abeeb O. Olaniran
wiley +1 more source
REFLECTIONS OVER THE FINANCIAL CRISIS AND TAX HEAVENS INFLUENCE IN LAUNCHING IT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 The problem of tax havens, "Finance about black holes, was revived in November 2008, during the worst financial crisis at a meeting of 17 countries held in Paris on the initiative of Germany and France.
Constantin ENEA, Constanţa ENEA
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