Results 81 to 90 of about 195,936 (263)
International Journal of Urban and Regional Research, EarlyView.Abstract Oregon's wave of data center and semiconductor projects shows how cloud capitalism reorganizes resource systems and territorial governance. Examining Amazon, Google, and Intel, the article traces how fiscal incentives, utility programs, and land‐use instruments are recalibrated to secure hyperscale loads.
Justin Kollar
wiley +1 more source
Hierarchical connection in the system of sources of EU tax law
Науковий вісник Ужгородського національного університету. Серія ПравоThe article examines the hierarchical structure of the EU legal sources system and the interconnections between them, with a particular focus on tax law.
I. I. Babin, L. I. Vdovichena
doaj +1 more source
Masalah-Masalah Hukum, 2015 Problems found in this study is the reason why the government uses tax hostages in tax collection, how hostage force to used as a tool in the collection of tax debts and how the hostage-taking in terms of juridical aspect.
Budi Ispriyarso
doaj +1 more source
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions
Journal of Accounting Research, EarlyView.ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley +1 more source
“Ceci n’est pas un oiseau” – The judge as a critic and the work of art concept in tax law
Anamorphosis, 2016 “Art Work” is an elusive and mutable concept, object of dispute within philosophy and theory of art. Law regulates the practices and objects involved in artistic activities, and in order to perform its functions – protecting interests and settling ...
Marcílio Toscano Franca Filho +1 more
doaj +1 more source
Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models
Journal of Accounting Research, EarlyView.ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley +1 more source
SHS Web of Conferences, 2018 The waqf land certification is free charged whereas the general land is not. The research analyzes the article 22 from the government regulation Number 13 Year 2010 concerning the government policy of tax exemption of waqf land certification based on ...
Islamiyati +2 more
doaj +1 more source
FDI in Services: How Data Provisions Are Shaping the New Global Economy
Global Policy, EarlyView.ABSTRACT Coinciding with a process of slowbalization in goods, cross‐border flows of services have experienced a sharp increase, with FDI through commercial presence emerging as the dominant mode of international services supply. At the same time, a growing number of trade agreements have incorporated binding data‐related provisions aimed at regulating
Carmen Díaz‐Mora +2 more
wiley +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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Accounting &Finance, EarlyView.ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley +1 more source