Results 121 to 130 of about 6,273 (308)
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
The evolution of Australian cannabis policies, 1967 to 2024
Addiction, EarlyView.Abstract Aim To describe the outcomes of cannabis policy debates in Australia from 1967 to 2024. Methods We searched popular media, public reports, parliamentary inquiries and policy documents on cannabis in Australia since the 1960s and examined peer reviewed papers, national survey data and police records of cannabis‐related arrests.
Wayne D. Hall +3 more
wiley +1 more source
How the Indonesia-Netherlands tax treaty enables tax avoidance
, 2019 An analysis of the treaty and Indonesian court decisions on tax disputes. The double tax agreement between Indonesia and the Netherlands is being used, on a wide scale, for tax avoidance practices.
Maftuchan, A. (Ah) +3 more
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Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Treaty Application for Companies in a Group
, 2022 Legal entities are usually not fully autonomous but are part of a larger economic unit. There is often a certain connection with other legal entities, for instance if a legal entity holds all or part of the shares in another legal entity. In principle, a
van Hulten, LC
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Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840
Asia‐Pacific Economic History Review, EarlyView.Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio +2 more
wiley +1 more source
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
Arbitration and tax treaty disputes
, 2019 The Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Action Plan and its implementation around the world over the last few years has brought about widespread and fundamental changes to the international tax ...
Markham, Michelle
core +1 more source
Balancing bossism: State expansion in the face of elite capture
American Journal of Political Science, EarlyView.Abstract Central states have often relied on local elites to implement policies in peripheral areas. These strategies may allow otherwise weak states to impose their directives, but they can also be inefficient, particularly when a single elite commands total control over local politics (monopolist capture).
Anna F. Callis, Christopher L. Carter
wiley +1 more source
The nation‐state, non‐Western empires, and the politics of cultural difference
American Journal of Political Science, EarlyView.Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley +1 more source