Results 71 to 80 of about 734 (257)
The significance of determination of transfer prices between related parties [PDF]
Anali Ekonomskog fakulteta u Subotici, 2014 The determination of transfer prices between related parties is initiated by OECD Guidelines in order to avoid tax on company profits and discourage business through tax havens. In Serbia, the transfer prices are determined under the tax balance.
Andrić Mirko, Jakšić Dejan
doaj
Experiencing 50 Years of Synergistic Development in Structural Biology and Enzymology
Journal of the Chinese Chemical Society, EarlyView.Picture of Sunney Chan with Academia Sinica (AS) President James C. Liao and three Vice Presidents: Shin‐Kun Peng (left one), Tang K. Tang (right one), and Mei‐Yin Chou (right 2), taken at the annual Chinese New Year's Banquet of AS, February 7, 2025. This was likely Sunney's last appearance in formal activities of AS.
Ming‐Daw Tsai
wiley +1 more source
Journal of Hospital Medicine, EarlyView.Abstract Health‐related social needs (HRSN) significantly influence patient outcomes, yet they are rarely integrated into point‐of‐care decision‐making. We developed a process to embed HRSN‐informed and HRSN‐targeted care recommendations directly into three electronic health record‐integrated high‐use clinical pathways—cirrhosis, diabetes, and ...
Karthik Warke Rohatgi +5 more
wiley +1 more source
Land Degradation &Development, EarlyView.ABSTRACT As the global tourism industry confronts the existential imperatives of the Anthropocene, the remediation of degraded landscapes through regenerative economic models has emerged as a critical frontier in sustainability science. This research presents a rigorous empirical examination of the “restoration–revenue” paradigm, investigating the ...
Xin Sui, Tianchang Chen
wiley +1 more source
Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving
Nonprofit Management and Leadership, EarlyView.ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton +6 more
wiley +1 more source
The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens [PDF]
Ovidius University Annals: Economic Sciences SeriesThis study investigates the impact of tax avoidance on Romania's economy, specifically its relationship with GDP, comparing Romania's situation to other EU member states.
Laurentiu-Mihai Tanase, Norina Popovici
doaj
DID “TAX HAVENS” DISSAPEAR? [PDF]
SEA: Practical Application of Science, 2013 The series of events from March this year, with Cyprus in the spotlight created a lot of debate around the status of the “tax havens”, Cyprus itself being for a long time nominated as one of them. Yet, the latest report of The Organization for Economic Cooperation and Development reveals the fact that due to the adherence to the standards of ...
openaire +2 more sources
Exploring the Role of Special Events in Relationship Fundraising
Nonprofit Management and Leadership, EarlyView.ABSTRACT The relationship fundraising paradigm conceptualizes charitable giving as an outcome of ongoing interpersonal engagement between donors and organizations, often depicted in practice as a cyclical process with multiple phases. This study examines how special events—a widely used but understudied relationship fundraising tool—factor into this ...
Jason L. Jensen +3 more
wiley +1 more source
People and Nature, EarlyView.Abstract Volunteers play a crucial role in urban ecological restoration, and in the Aotearoa New Zealand context, volunteer effort is a central tool used to drive landscape‐scale conservation outcomes. Here, we identify the motivations and benefits that drive community involvement and commitment to conservation initiatives, drawing on a unique case ...
Julie Whitburn, Danielle Shanahan
wiley +1 more source
Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms
Cogent Business & Management, 2019 Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens.
Ronan Merle +2 more
doaj +1 more source