Results 91 to 100 of about 775,996 (234)
مجلة البحوث في العلوم المالية و المحاسبةThis study aims to attain a critical and essential objective to clarify and understanding the role of international tax treaties in the international taxation practices.
Mohamed Fouad HENNI
doaj
Risk Scenarios for European Rearmament
Global Policy, EarlyView.ABSTRACT Since Russia's invasion of Ukraine in 2022, the European Union has launched a flurry of initiatives to ramp up European defence spending. Efforts to bolster European defence have further intensified in response to the United States' increasingly hostile stance towards its erstwhile European allies.
Mette Eilstrup‐Sangiovanni
wiley +1 more source
The Globar War: The EU’s Apple Tax Case
ECONOMICS, 2017 It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
doaj +1 more source
The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0
Global Policy, EarlyView.ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley +1 more source
The Boom and Bust of Donor Development Regimes
Global Policy, EarlyView.ABSTRACT Across the Global North, support for international development is weakening. This raises an important question: Under what conditions does international solidarity become politically sustainable? This article addresses that question through a historical case study of the Netherlands, one of the strongest donor countries of the post‐war era and
Dirk‐Jan Koch
wiley +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley +1 more source
Regional vs. Global Financing Strategies for U.S. MNEs [PDF]
Despite declining in 2001, foreign direct investment (FDI) surged during the 1990s. As a result, current levels of FDI flows are triple their 1990 levels.
Joseph Daniels +2 more
core
Accounting &Finance, EarlyView.ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov +5 more
wiley +1 more source