Results 91 to 100 of about 865,366 (246)
, 2020 COLUMBIA RIVER TREATY PRINCIPLES AND PROCEDURES FOR PREPARATION AND USE OF HYDROELECTRIC OPERATING PLANS FOR CANADIAN TREATY STORAGE October 2003Principles and Procedures for Preparation and Use of Hydroelectric Operating Plans For Canadian Treaty ...
Columbia River Treaty Operating Committee;
core
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 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
Sociedad & TecnologíaThe objective of this study was to analyze the current legal framework and the challenges the country faced in ensuring greater tax transparency and effective tax compliance.
Julissa Micaela Soria-Solís +1 more
doaj +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
The LOB Provision in the New Japan-Netherlands Tax Treaty
, 2011 In this article, the authors review the comptability of the limitation on benefits provision of the Japan-Netherlands tax treaty with the OECD Model Tax Convention and the fundamental freedoms of the Treaty on the Functioning of the European Union, and ...
Hofland, D.A., Potgens, F.P.G.
core
The permanent establishment concept under tax treaties and its implications for multinational companies [PDF]
This dissertation explores the concept and implementations in practice of permanent establishment(PE) introduced by Article 5 in the OECD Model Income Tax Treaty, highlighting the implications and ambiguities for multinational companies and nation state ...
Nakayama, Aiko
core +3 more sources
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +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
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