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Tax governance : the balance between tax regulatory requirements and societal expectations

Rossing, J. Christian Plesner; Johansen, Thomas Riise; … - In: International journal of corporate governance : IJCG 10 (2019) 3/4, pp. 248-274

Persistent link: https://www.econbiz.de/10012155667

Africa in the Global Economy : Capital Flight, Enablers, and Decolonial Responses

Moyo, Gorden - 2024

Havens as Beneficiaries of a Shadow Financial System -- Chapter 3. World Bank, IMF and WTO as Agents of Financial Imperialism … Age of Global Elites-the “Davos Men” -- Chapter 8. African Elites as Clients of the Offshore World -- Chapter 9 …This book discusses the role played by powerful global institutions such as the IMF, the World Bank, the World Trade …

Persistent link: https://www.econbiz.de/10014502144

Capitalism in the Age of Catastrophe : The Newest Developments of Financial Capital in Times of Polycrisis

Szepanski, Achim - 2024

Stagflation -- 10 Debt as a Phenomenon of the Excess -- 11 Finance, World Market, and Imperialism -- 12 The Capitalization of …This book analyses contemporary and future conditions of global finance and capitalism in an age of catastrophe. It … illuminates the links between various crises that have beset the world economy in recent decades and sets these in philosophical …

Persistent link: https://www.econbiz.de/10014544875

Financialisation as the development of fictitious capital in developing and developed economies

Mollo, Maria de Lourdes Rollemberg; Dourado, Fernando … - In: Cambridge journal of economics 46 (2022) 5, pp. 955-976

Persistent link: https://www.econbiz.de/10013541660

Chapter 28 International taxation

Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002

The integration of world capital markets carries important implications for the design and impact of tax policies. This …

Persistent link: https://www.econbiz.de/10014024861

Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria

Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024

Persistent link: https://www.econbiz.de/10015191330

The increasing importance of transfer pricing regulations : a worldwide overview

Lohse, Theresa; Riedel, Nadine; Spengel, Christoph - 2012

Persistent link: https://www.econbiz.de/10009719316

Transfer pricing as a tax compliance risk

Jost, Sven P.; Pfaffermayr, Michael; Winner, Hannes - In: Accounting and business research : a research quarterly … 44 (2014) 3, pp. 260-279

Persistent link: https://www.econbiz.de/10010385565

Transfer pricing and sourcing strategies for multinational firms

Shunko, Masha; Debo, Laurens; Gavirneni, Srinagesh - In: Production and operations management : an international … 23 (2014) 12, pp. 2043-2057

Persistent link: https://www.econbiz.de/10010479108

The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?

Schäfer, Anne; Spengel, Christoph - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10011448681