المؤلفون: Laurențiu-Mihai TĂNASE, Irene-Ioana DRĂGHICI, Norina POPOVICI

المصدر: Theoretical and Applied Economics, Vol XXX, Iss Special Issue, Summer, Pp 215-220 (2024)

مصطلحات موضوعية: tax avoidance, tax evasion, multinational enterprises, european union, tax haven, Business, HF5001-6182, Economic theory. Demography, HB1-3840, Economics as a science, HB71-74

وصف الملف: electronic resource

العلاقة: https://store.ectap.ro/suplimente/Theoretical_and_Applied_Economics_2023_Special_Issue_Summer.pdf#page=215Test; https://doaj.org/toc/1841-8678Test; https://doaj.org/toc/1844-0029Test

الوصول الحر: https://doaj.org/article/0d20e09e5f9f4db99fbaf0a9fa39797fTest

المؤلفون: Chen, Wanyi, Meng, Fanli

المصدر: International Journal of Managerial Finance, 2023, Vol. 20, Issue 2, pp. 304-333.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/IJMF-11-2022-0505Test

المؤلفون: Yuhao Liu

المصدر: Ukrainian Policymaker, Vol 13, Pp 53-63 (2023)

مصطلحات موضوعية: vie structure, international tax avoidance, tax haven, Political institutions and public administration (General), JF20-2112

وصف الملف: electronic resource

العلاقة: http://www.ukrpolitic.com/journals/2023/13/UP_vol_13_Liu.pdfTest; https://doaj.org/toc/2617-2194Test; https://doaj.org/toc/2617-2208Test

الوصول الحر: https://doaj.org/article/500abdb1f5a0451095de4fc8bf51ca7dTest

المؤلفون: Romulo*, Cesar Samuel, Dalimunthe, Zuliani

المصدر: Riwayat: Educational Journal of History and Humanities; Vol 7, No 1 (2024): Januari, History of Education, and Social Science; 26-40 ; 2775-5037 ; 2614-3917

مصطلحات موضوعية: Tax haven, related party transactions, tax avoidance, country-by-country reporting

وصف الملف: application/pdf

العلاقة: https://jurnal.usk.ac.id/riwayat/article/view/36333/19997Test; https://jurnal.usk.ac.id/riwayat/article/view/36333Test

الإتاحة: https://doi.org/10.24815/jr.v7i1.36333Test
https://jurnal.usk.ac.id/riwayat/article/view/36333Test

المؤلفون: Wibisono, Gunawan, Mayangsari, Sekar

المصدر: AKRUAL: Jurnal Akuntansi; Vol. 15 No. 2 (2024): AKRUAL: Jurnal Akuntansi (In Progress) ; AKRUAL: JURNAL AKUNTANSI; Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi (In Progress) ; 2502-6380 ; 2085-9643 ; 10.26740/jaj.v15n2

مصطلحات موضوعية: Keywords: tax haven utilization, corporate governance, political connections and tax aggressiveness

العلاقة: https://journal.unesa.ac.id/index.php/aj/article/view/27053Test

الإتاحة: https://doi.org/10.26740/jaj.v15n2Test
https://journal.unesa.ac.id/index.php/aj/article/view/27053Test

المؤلفون: Kusbandiyah, Ani, Fakhruddin, Iwan, Mudjiyanti, Rina, Priyanto, Eko

المصدر: Indonesian Journal of Business Analytics ; Vol. 4 No. 1 (2024): February 2024; 315-332 ; 2808-0718 ; 10.55927/ijba.v4i1

مصطلحات موضوعية: Multinasionalitas, Tax Haven, Thin Capitalization, Transfer Pricing

وصف الملف: application/pdf

العلاقة: https://journal.formosapublisher.org/index.php/ijba/article/view/8135/8334Test; https://journal.formosapublisher.org/index.php/ijba/article/view/8135Test

الإتاحة: https://doi.org/10.55927/ijba.v4i1.8135Test
https://doi.org/10.55927/ijba.v4i1Test
https://journal.formosapublisher.org/index.php/ijba/article/view/8135Test

المؤلفون: Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin, Ahmad Fahmi Sheikh Hassan

المصدر: Cogent Business & Management, Vol 10, Iss 1 (2023)

مصطلحات موضوعية: tax avoidance, government regulation, tax haven, transfer pricing, CbCR, Business, HF5001-6182, Management. Industrial management, HD28-70

وصف الملف: electronic resource

العلاقة: https://doaj.org/toc/2331-1975Test

الوصول الحر: https://doaj.org/article/6ab83068cfae451fafa77b923f936ed1Test

المؤلفون: Otusanya, Olatunde Julius, Liu, Jia, Lauwo, Sarah George

المصدر: Journal of Financial Crime, 2022, Vol. 30, Issue 2, pp. 332-360.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/JFC-01-2022-0012Test

المؤلفون: Alstadsaeter, Annette, Bjørkheim, Julie, Brun, Davies, Ronald, B, Scheuerer, Johannes

المساهمون: Norwegian University of Life Sciences (NMBU), University College Dublin Dublin (UCD)

المصدر: https://pse.hal.science/hal-04564118Test ; 2024.

مصطلحات موضوعية: Profit Shifting, Tax Haven, Tax Avoidance, Multinational Firms, Wage Distribution, Inequality, JEL: F - International Economics/F.F2 - International Factor Movements and International Business/F.F2.F23 - Multinational Firms • International Business, JEL: H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H26 - Tax Evasion and Avoidance, JEL: J - Labor and Demographic Economics/J.J3 - Wages, Compensation, and Labor Costs/J.J3.J31 - Wage Level and Structure • Wage Differentials, and Labor Costs/J.J3.J32 - Nonwage Labor Costs and Benefits • Retirement Plans • Private Pensions, JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M1 - Business Administration/M.M1.M12 - Personnel Management • Executives, Executive Compensation, [SHS.ECO]Humanities and Social Sciences/Economics and Finance

العلاقة: hal-04564118; https://pse.hal.science/hal-04564118Test; https://pse.hal.science/hal-04564118/documentTest; https://pse.hal.science/hal-04564118/file/WP2_Pennies-from-Haven_Alstadsaeter.pdfTest

الإتاحة: https://pse.hal.science/hal-04564118Test
https://pse.hal.science/hal-04564118/documentTest
https://pse.hal.science/hal-04564118/file/WP2_Pennies-from-Haven_Alstadsaeter.pdfTest

المؤلفون: Chen, Wanyi

المصدر: International Journal of Emerging Markets, 2021, Vol. 17, Issue 8, pp. 1949-1972.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/IJOEM-06-2020-0655Test