Results 81 to 90 of about 713,887 (289)
Artificial intelligence and liquidation: Reality, destiny and fantasy
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley +1 more source
The significance of determination of transfer prices between related parties [PDF]
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
Fiscal Paradise: Foreign Tax Havens and American Business [PDF]
The offshore tax haven affiliates of American corporations account for more than a quarter of US foreign investment, an nearly a third of the foreign profits of US firms. This paper analyzes the origins of this tax haven activity and its implications for
Eric M. Rice, James R. Hines, Jr.
core
Blacklist or Whitewash? What a Real EU Blacklist of Tax Havens Should Look Like
Tax havens deprive countries of hundreds of billions of dollars, fuelling inequality and poverty. The EU will soon release a blacklist of tax havens operating outside the EU, and issue penalties for those appearing on it.
Johan Langerock +3 more
core +1 more source
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley +1 more source
THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS [PDF]
What is an offshore company? It is a company operating outside the country in which it was established. What is a tax haven? It is a country or jurisdiction where companies have tax advantages usually zero tax.
ENEA CONSTANTIN, ENEA CONSTANTA
doaj
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
ABSTRACT This paper investigates the intricate relationship between climate policy uncertainty (CPU) and energy market dynamics, focusing on fossil‐based and renewable/low‐carbon energy assets. Utilising a comprehensive dataset spanning from April 1987 to December 2023, comprising monthly observations of CPU, stock market returns, spot oil prices and ...
Dimitrios Asteriou, Anastasia Dimiski
wiley +1 more source
Opinions about tax havens cover a wide spectrum. Some suggest tax havens present an unacceptable face of capitalism and inflict considerable damage on the economies of nonhaven countries.
Irish, Charles R.
core +1 more source
Tax Havens and Sovereignty in the Pacific Islands
In recent years many countries in Oceania have developed tax havens. Using their sovereignty, Pacific Islands countries have profited by providing offshore havens from metropolitan taxation and regulation.
Van Fossen, Anthony
core

