Results 81 to 90 of about 724,697 (294)
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...
core
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
THE DOCTRINE OF PIERCING OF CORPORATE VEIL
Piercing the corporate veil (PCV) is a fundamental exception to limited liability in corporate law, ensuring that companies and associations remain separate legal entities—thereby protecting shareholders from personal liability—unless the corporate ...
Domagoj Rožac
doaj
National tax policies towards product-innovating multinational enterprises [PDF]
Multinational Companies;Corporate ...
Huizinga, H.P.
core
Fueling Tomorrow: Scenario Planning for the Future of Gas Stations
ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa +2 more
wiley +1 more source
The child as a party to tax proceedings
There are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and
Ilona Szczepańska-Krekora
doaj +1 more source
This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. Given that the tax authority needs information from the underpaid worker to prove such liability, the paper identifies two ways that a
openaire +4 more sources
Income tax liability ::concepts and calculation /
" ... serves three primary functions for the practitioner. First, the portfolio explores the scope and fundamental concepts of tax liability. Topics presented include the regular, alternative minimum, and other taxes for individuals, corporations ...
Maule, James Edward,
core
Supply Chain Network, ESG Scores and Financial Performance
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
The Economics of Corporate Tax Selfishness [PDF]
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core

