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1 – 10 of 47Crucially, they cover the China subsidiaries of multinational companies. They have taken effect immediately, but their application requires the identification of specific…
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DOI: 10.1108/OXAN-DB259860
ISSN: 2633-304X
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The news coincides with the implementation of the OECD’s global corporate tax reforms, which Dublin fears could undermine the attractiveness of Ireland for multinationals…
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DOI: 10.1108/OXAN-DB289484
ISSN: 2633-304X
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This is the latest step in China's rapidly expanding data protection regime, building on the Data Security Law which took effect in September and the Personal Information…
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DOI: 10.1108/OXAN-DB265871
ISSN: 2633-304X
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The bills were introduced in late 2017 to update the 1938 Foreign Agents Registration Act (FARA). The changes come amid debates over alleged Russian influence in the 2016 US…
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DOI: 10.1108/OXAN-DB230246
ISSN: 2633-304X
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SOE reform in China.
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DOI: 10.1108/OXAN-DB210731
ISSN: 2633-304X
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The 'Panama papers' disclosures brought attention to the weak harmonisation of corporate tax policies, creating loopholes that can be exploited to avoid and evade tax. The…
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DOI: 10.1108/OXAN-DB211043
ISSN: 2633-304X
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The case investigates whether Lula illegally used his overseas connections to assist Brazilian construction giant Odebrecht, which has considerable African investments. Expanding…
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DOI: 10.1108/OXAN-DB201036
ISSN: 2633-304X
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As an open emerging-market economy which usually runs large external deficits, Turkey has long sought to attract foreign direct investment (FDI), with varying degrees of success…
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DOI: 10.1108/OXAN-DB246876
ISSN: 2633-304X
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This framework laid out two pillars of reform. Pillar One would see large companies liable for tax in the end-market jurisdiction where their goods or services are used or…
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DOI: 10.1108/OXAN-DB262762
ISSN: 2633-304X
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Orban's government is hiking taxes on several sectors to plug a widening fiscal deficit, amid concern that the country will not receive substantial EU funding. Unpredictable…