Results 171 to 180 of about 249 (219)
Financial Management, EarlyView.ABSTRACT We examine how US cross‑listing shapes the sensitivity of non‑US firms’ home‑market liquidity to economic policy uncertainty (EPU). Using a matched global panel of 1894 American Depositary Receipts (ADRs) and comparable non‐cross‑listed firms from 20 countries between 1997 and 2024, we separately identify the effects of home‑country EPU and US
Fnu Pratima, Sanjiv Sabherwal
wiley +1 more source
Gender, Work &Organization, EarlyView.ABSTRACT This paper investigates how middle‐class women beauty entrepreneurs negotiate belonging at the intersection of gender, race, and class. Building on in‐depth qualitative interviews with women owners of Canadian beauty brands as well as analysis of social media content created by these local stores, I highlight racial and political structures ...
Sepideh Borzoo
wiley +1 more source
Resilient IT: Winning With People and Process
Information Systems Journal, EarlyView.ABSTRACT In today's dynamic environment, IT organisations face numerous challenges from disruptions such as natural disasters, cybersecurity threats, international conflicts, evolving regulations, pandemics and recent global incidents such as the CrowdStrike outage.
Wesam Helou +2 more
wiley +1 more source
Some of the next articles are maybe not open access.
Related searches:
Related searches:
The impact of thin-capitalization rules on the capital structure of multinational firms
Journal of Public Economics, 2012Abstract This paper analyzes the effectiveness of limitations of the tax deductibility of interest expenses for multinational corporations, so-called thin-capitalization rules. The empirical investigation exploits a large micro-level panel dataset of multinational firms to analyze the effects of thin-capitalization rules on the capital structure of ...
Büttner, Thiess +3 more
openaire +4 more sources
Asia-Pacific Tax Bulletin, 2011
The authors provide a succinct description of the recently introduced thin capitalization regime.
E. Hsieh, E. Chen
openaire +1 more source
The authors provide a succinct description of the recently introduced thin capitalization regime.
E. Hsieh, E. Chen
openaire +1 more source
Amended Thin Capitalization Rules
International Transfer Pricing Journal, 2015Major changes to the corporate income tax law were introduced on 1 January 2015. These changes, which are generally aimed at reducing possibilities of tax avoidance, include thin capitalization rules. The new rules are more complex and restrictive than those that were in force until the end of 2014.
openaire +1 more source
Thin Capitalization in Russia: Rules, Trends and Changes
Intertax, 2016This article explores the interpretation and practical application of current thin capitalization rules in Russia, as well as future changes in Russian tax law governing these rules.
Maria Mikhaylova, Yulia Akhonina
openaire +1 more source
Thin Capitalization Rules in the Context of the CCCTB [PDF]
, 2008 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB.
Rita de la Feria, Ana Paula Dourado
openaire
Clash of Rules: Thin Capitalization and Transfer Pricing
International Transfer Pricing Journal, 2010This article considers the interaction of thin capitalization rules and transfer pricing rules in Australia, including the current position of the Australian Taxation Office. The potential impact of income tax treaties is also examined.
openaire +1 more source