Results 81 to 90 of about 38,903 (299)
AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]
Annals of the University of Petrosani: Economics, 2015 Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj
Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools
Strategic Management Journal, EarlyView.Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi +2 more
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
doaj
The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown [PDF]
, 2012 During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy.
Johannesen, Niels, Zucman, Gabriel
core +2 more sources
Tax Havens as Producers of Corporate Law [PDF]
, 2018 This Review Essay situates Christopher Bruner’s new book, Re-imagining Offshore Finance, within the literature examining the regulation of cross-border finance and highlights its import for thinking about the complicated (and contested) relationship ...
Moon, William J.
core +3 more sources
Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT This study investigates the factors influencing renewable energy consumption and renewable electricity in Sub‐Sahara Africa (SSA) using the Lewbel 2SLS approach, panel quantile regression and Driscoll and Kraay estimator. It focuses on a panel dataset covering 41 countries from 1998 to 2020.
Emmanuel K. Manu, Simplice A. Asongu
wiley +1 more source
Do Financialization and Innovation Enhance Environmental Sustainability in Sub‐Saharan Africa?
Thunderbird International Business Review, EarlyView.ABSTRACT This study addresses the perception of Sub‐Saharan Africa (SSA) as a region with limited financial capabilities and technological advancement to enhance environmental sustainability. Conducted across 24 SSA countries from 2000 to 2021, the research employs instrumental IV and panel quantile regressions.
Emmanuel Kwaku Manu +2 more
wiley +1 more source
Money at the Docks of Tax Havens: A Guide [PDF]
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens ...
Shafik Hebous
core
Including Harvested Grain Biogenic CO2 to Address a Critical Flaw in Climate Accounting
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT The international climate accounting system excludes both the biogenic CO2 sequestered in harvested crops and the biogenic CO2 emissions that occur when grain is digested or burned as biofuel. Despite being described in the literature as a critical flaw in climate accounting all parties within the United Nations Framework Convention on Climate
Richard S. Gray
wiley +1 more source