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Full-Text Articles in Taxation-Transnational
Determinantes Explícitos E Implícitos De La Deuda Externa Pública Peruana, José Manuel Martin Coronado
Determinantes Explícitos E Implícitos De La Deuda Externa Pública Peruana, José Manuel Martin Coronado
José-Manuel Martin Coronado
This research aims to prove that sound economic policies are nothing more that basic conditions for the foreign public debt problem. In fact, by studying the factors of public debt issues in Peru, Latin America and the emerging economies it’s clear that some implicit economic and non-economic factors have to be considered because of the social complexity and variable characteristics in emerging economies. This causes failures in economic policies assumptions, inefficiencies, distorted causality and nonrational behavior. This paper proposes, first, to perform a deep and comparative analysis of the foreign debt determinants in emerging economies, then, to allocate financial resources, …
U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault
U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault
Hugh J. Ault
No abstract provided.
A Broader View Of Corporate Inversions: The Interplay Of Tax, Corporate And Economic Implications, Orsolya Kun
A Broader View Of Corporate Inversions: The Interplay Of Tax, Corporate And Economic Implications, Orsolya Kun
ExpressO
Multinational corporations have, in substantial numbers, moved their corporate residence from the U.S. to Bermuda, for the purpuse of minimizing U.S. taxation on their worldwide income. This study reviews the forms of these "corporate inversion transactions," and explores their tax implications, as well as their corporate governance implications and motivations. It is the first scholarly study to examine the corporate governance implications of inversions, and it concludes that previously unexplored aspects of the change of corporate domicile result in substantial reduction of accountability of directors and officers and significant impediments to enforcement of shareholder rights.
Manual De Derecho Procesal Civil, Edward Ivan Cueva
Manual De Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault
Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault
Hugh J. Ault
No abstract provided.