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pro vyhledávání: '"k34"'
Publikováno v:
Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Publikováno v:
Journal of Financial Crime, 2023, Vol. 31, Issue 4, pp. 1002-1021.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFC-03-2023-0042
Autor:
Mlčúchová Markéta
Publikováno v:
Economics and Business Review, Vol 9, Iss 3, Pp 124-152 (2023)
The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced Euro
Externí odkaz:
https://doaj.org/article/0c296d263d0a48eab08bffea952b6528
Autor:
Mlčúchová Markéta
Publikováno v:
Review of Economic Perspectives, Vol 23, Iss 3, Pp 181-201 (2023)
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to
Externí odkaz:
https://doaj.org/article/22d9ae2f330f4f978ace6522fcf8ea5c
Autor:
Brychta Karel, Abreu Matheus Chebli de, Hudenko Justina, Santos Lucas Scheremetta, Poubel Lucas Cunha do Valle
Publikováno v:
Financial Internet Quarterly, Vol 19, Iss 1, Pp 21-33 (2023)
Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order fo
Externí odkaz:
https://doaj.org/article/f0639576d2604c9db8f971237aa8bb7d
Autor:
Karpowicz Andrzej
Publikováno v:
Wroclaw Review of Law, Administration and Economics, Vol 12, Iss 1, Pp 30-53 (2022)
Fiscal revenues from taxation of income of corporations are more volatile than those earned from any other mayor tax. COVID-19 and the war in Ukraine pose additional threats to government inflows from this source, especially jeopardizing several EU M
Externí odkaz:
https://doaj.org/article/3b1288c37c6443ae879880519b70e4fa
Autor:
Jovanović, Tatjana
Publikováno v:
Зборник Матице српске за друштвене науке / Matica Srpska Journal of Social Sciences. (183):477-491
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1070456
Publikováno v:
Contemporary Issues in Public Sector Accounting and Auditing
Autor:
Williams, Colin, Oz-Yalaman, Gamze
Publikováno v:
Journal of Economic Studies, 2020, Vol. 48, Issue 5, pp. 1084-1096.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JES-05-2020-0233
Autor:
Ryšavá Tereza, Zídková Hana
Publikováno v:
Review of Economic Perspectives, Vol 21, Iss 4, Pp 385-409 (2021)
This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they jus
Externí odkaz:
https://doaj.org/article/bb1026489ff14fb186e94f4a82771d1d