Results 81 to 90 of about 2,169 (267)

Preventing international tax evasion in Ecuador: a legal analysis of tax transparency and enforcement challenges

Sociedad & Tecnología
The 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, Karla Johanna Calle-Camacho   +1 more
doaj   +1 more source

“Green Developmentalism” and the Role of International Law in Negotiating the Energy Transition

Global Policy, EarlyView.
ABSTRACT Policy evolutions in North American and European capitals have prompted debates about ongoing shifts in global economic governance from a primary emphasis on promoting markets to a more extensive role for the state in steering economic relations.
Lorenzo Cotula
wiley   +1 more source

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

Global Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

Global Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

Symbolism and Substance: How Geopolitics, Organisational Design, and Continental Coherence Shape Africa's Multilateral Reform Aspirations

Global Policy, EarlyView.
ABSTRACT What factors shape African agency in global multilateral reform processes? Rather than a supposed pawn of geopolitical competition, Africa's proactive diplomacy for multilateral reforms is garnering increasing interest. Yet we know surprisingly little about variation in the pursuit of African agency by the African Union (AU) and African Groups
Ueli Staeger
wiley   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

Accounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho, Erica Pimentel, Julie Bernard, Alessandro Ghio, Leanne Keddie, Joel Bothello   +5 more
wiley   +1 more source

INTERPRETATION OF TAX TREATIES

Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi, 2015
Nations benefit economically when their companies work abroad and develop their strength in international markets. Economic power also brings international political power and prestige. When dealing with international business, taxation is one o f the most important problems. Double taxation, which is to tax the same profit by two or more countries,
openaire   +3 more sources

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, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy?

European Papers
(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
doaj   +1 more source