Results 81 to 90 of about 734 (257)

International Corporate Structuring of Slovak Companies Using Tax Havens

Journal of Competitiveness, 2019
Recently a trend has come about of transferring the registered offices of parent companies or their subsidiaries to jurisdictions often marked as tax havens worldwide. This trend can also be seen in Slovakia. Our main aim is to examine the possible links
Michal Istok, Maria Kanderova, Peter Kristofik, Kamil Scerba   +3 more
doaj   +1 more source

Exploratory Analysis of Sustainable Consumption and Production Factors in Services: Insights From Four Case Studies Using Interpretive Structural Modeling

Sustainable Development, EarlyView.
ABSTRACT This study investigates how 14 sustainable consumption and production (SCP) factors interact across four service categories—Mass Service, Professional Service, Service Factory, and Service Shop—using interpretive structural modeling (ISM). ISM enables the identification and hierarchical classification of interdependencies among SCP factors in ...
Amanda Duarte Feitosa, Fagner José Coutinho de Melo, André Philippi Gonzaga de Albuquerque, Naia Antunis de Rezende, Denise Dumke de Medeiros   +4 more
wiley   +1 more source

Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]

Oxf Rev Econ Policy, 2023
Bergolo M, Londoño-Vélez J, Tortarolo D.   +2 more
europepmc   +1 more source

Isolation, Insularity and Resilience: A Review of the Geophysical, Socioeconomic, and Environmental Vulnerabilities of Gran Canaria and Lesvos Islands for Policy Interventions to Global Change

Sustainable Development, EarlyView.
ABSTRACT The dynamic nature of small islands being geographically isolated and their perceived connectedness with global networks complicates research attempts to draw general conclusions on whether insularity leads to marginalization or strengthens their resilience for sustainable development.
Toheeb Lekan Jolaosho, Mazen Marouani, Takwa Boughanmi   +2 more
wiley   +1 more source

Financing child rights in Malawi. [PDF]

BMC Public Health, 2023
Etter-Phoya R, Manthalu C, Kalizinje F, Chigaru F, Mazimbe B, Phiri A, Chimowa T, Ligomeka W, Hall S, O'Hare B.   +9 more
europepmc   +1 more source

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

Sustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports

Revista de Economía Mundial
Profit-Shifting is an aggressive tax planning activity that erodes public revenues worldwide. Using statistics based on recent Country-by-Country Reports, this article identifies both descriptively and econometrically the existence of such activity by ...
Ángela Castillo Murciego, Julio López Laborda   +1 more
doaj   +1 more source

THE LEGAL REGIME OF FISCAL PARADISES - PRODUCTS OF GLOBALIZATION [PDF]

Annals of the University of Petrosani: Economics, 2018
The term " tax haven" is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some income categories, a certain level of banking o commercial secret, requirements minima from the central bank and no ...
OANA RĂVAŞ
doaj  

Tax havens and losses of the global tax system With reference to the case of Algeria

المجلة الدولية للأداء الاقتصادي, 2023
ارتبط الظهور الأول للجنات الضريبية بجذب الاستثمارات الأجنبية، إلا أنها أضحت من أهم آليات التهرب الضريبي الدولي في العصر الحالي، وذلك من خلال تمكين الممارسات السلبية للأفراد والشركات، مما يكلف النظام الضريبي العالمي خسارة 427 مليار دولار سنويا، 46,86% من
Widad BOUKALAA, Mosbah HARRAG
doaj  

Tax effects on foreign direct investment-Just a rerouting. [PDF]

World Econ, 2023
Erokhin D.
europepmc   +1 more source