Results 271 to 280 of about 4,773,298 (327)
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Environmental Protection Tax Law and Corporate ESG Performance
Finance Research LettersYujie Li, Ziyan Hua
semanticscholar +3 more sources
Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
World Tax Journal, 2022Tax administrations globally increasingly rely on artificial intelligence (AI) systems for automation. However, automation has a huge potential impact on the rights of taxpayers subject to algorithmic assessments, which is compounded by the opacity of ...
B. Kuzniacki +8 more
semanticscholar +1 more source
Emerging markets finance & trade, 2020
This study uses stock market data to examine whether China’s Environmental Protection Tax Law (EPT Law) effectively influences firms’ environmental behavior. Using the event study methodology, we find that the Law generally affects listed firms.
Yu He, Chuanhao Wen, Huan Zheng
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This study uses stock market data to examine whether China’s Environmental Protection Tax Law (EPT Law) effectively influences firms’ environmental behavior. Using the event study methodology, we find that the Law generally affects listed firms.
Yu He, Chuanhao Wen, Huan Zheng
semanticscholar +1 more source
Applied Economics Letters, 2020
This study examines the influence of China Environmental Protection Tax (EPT) Law on firm performance, which is proxied by stock prices. Using the event study methodology, we find that most sectors experience negative market reactions, indicating that ...
Yu He, Chuanhao Wen, Jia He
semanticscholar +1 more source
This study examines the influence of China Environmental Protection Tax (EPT) Law on firm performance, which is proxied by stock prices. Using the event study methodology, we find that most sectors experience negative market reactions, indicating that ...
Yu He, Chuanhao Wen, Jia He
semanticscholar +1 more source
2014
The paper gives an overview of the legal sources, historical context and characteristics of Croatian tax system, with general survey of principal Croatian taxes. Special emphasis are given to the personal scope, taxable bases, periods of taxation, allowances and incentives, tax rates and anti-avoidance institutes of personal income tax, profit tax ...
Arbutina, Hrvoje, Bogovac, Jasna
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The paper gives an overview of the legal sources, historical context and characteristics of Croatian tax system, with general survey of principal Croatian taxes. Special emphasis are given to the personal scope, taxable bases, periods of taxation, allowances and incentives, tax rates and anti-avoidance institutes of personal income tax, profit tax ...
Arbutina, Hrvoje, Bogovac, Jasna
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Journal of Environmental Planning and Management
The green tax system is an important tool for the government to coordinate the contradiction between economic development and environmental governance using fiscal instruments, and green tax reform can play a regulatory role in carbon emissions.
Wei Xu, Mingzhu Li
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The green tax system is an important tool for the government to coordinate the contradiction between economic development and environmental governance using fiscal instruments, and green tax reform can play a regulatory role in carbon emissions.
Wei Xu, Mingzhu Li
semanticscholar +1 more source
Convertible Debt Instruments in International Tax Law – Part 1
European Taxation, 2017This two-part article contains an in-depth analysis of a variety of convertible debt instruments from the perspective of international tax law. Part 1 covers optional convertible instruments, mandatory and reverse convertibles, contingent convertibles ...
Jakob Bundgaard
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European Tax Law and International Tax Law
2015The present article, before analysing the relationship between international tax law and European tax law, first of all wonders whether or not an international tax law even exists, as a complex of common principles justifying the allocation of taxing powers amongst States in a cross-border context, and, in case of positive answer, which are its ...
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World Tax Journal, 2017
The article aims to demonstrate how EU law and the OECD are establishing a unifying conceptual framework in which the two different seminal phenomena, “tax abuse” and “aggressive tax planning”, can be acknowledged in the new (global) operating ...
Paolo Piantavigna
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The article aims to demonstrate how EU law and the OECD are establishing a unifying conceptual framework in which the two different seminal phenomena, “tax abuse” and “aggressive tax planning”, can be acknowledged in the new (global) operating ...
Paolo Piantavigna
semanticscholar +1 more source