Zobrazeno 1 - 10
of 780
pro vyhledávání: '"Tax Haven"'
Autor:
Lisa Catherine
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 16, Iss 2, Pp 76-86 (2024)
Research Purposes. This study aims to test the determinants of the utilization of tax haven countries. The determinants are multinational companies, intangible assets, and good corporate governance (GCG). We use bank healthy rate as control variable.
Externí odkaz:
https://doaj.org/article/900e816ae31045d383c28829fb33dfc1
Publikováno v:
Theoretical and Applied Economics, Vol XXX, Iss Special Issue, Summer, Pp 215-220 (2024)
In the context of globalization, some companies have developed beyond the perspectives of their borders, becoming multinational companies. This way of development confers multiple advantages that can generate efficiency, competitiveness and profit. T
Externí odkaz:
https://doaj.org/article/0d20e09e5f9f4db99fbaf0a9fa39797f
Autor:
Joanna Toborek- Mazur
Publikováno v:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, Vol 28, Iss 3 (2024)
The paper addresses the issues of related to the functioning of tax havens and its impact on the social environment. The author draws attention to the sources of creation and reasons for maintaining tax havens, indicating the key factors conditioning
Externí odkaz:
https://doaj.org/article/f420780fb7f44f54b22403260ba7e522
Autor:
Chen, Wanyi, Meng, Fanli
Publikováno v:
International Journal of Managerial Finance, 2023, Vol. 20, Issue 2, pp. 304-333.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJMF-11-2022-0505
Autor:
Yuhao Liu
Publikováno v:
Ukrainian Policymaker, Vol 13, Pp 53-63 (2023)
The sudden bankruptcy of the famous energy giant Enron reflected a key issue that financial information reflected in financial statements is to some extent distorted if the control of a company is measured only by voting rights, as the parent company
Externí odkaz:
https://doaj.org/article/500abdb1f5a0451095de4fc8bf51ca7d
Publikováno v:
In Advances in Accounting June 2025 68
Publikováno v:
Journal of Financial Crime, 2022, Vol. 30, Issue 2, pp. 332-360.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFC-01-2022-0012
Publikováno v:
Cogent Business & Management, Vol 10, Iss 1 (2023)
AbstractThe study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the
Externí odkaz:
https://doaj.org/article/6ab83068cfae451fafa77b923f936ed1
Publikováno v:
Ruch Prawniczy, Ekonomiczny i Socjologiczny / Poznań Journal of Law, Economics and Sociology. 85(1):239-260
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1122493
Autor:
Chen, Wanyi
Publikováno v:
International Journal of Emerging Markets, 2021, Vol. 17, Issue 8, pp. 1949-1972.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJOEM-06-2020-0655