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Headline consumer price inflation is edging down in the United States and the euro-area, but companies are accused of being slow to pass lower costs to consumers. These suspicions…
Progress was made on the technical details of Pillar 1, the reallocation of taxing rights from host countries to those where a multinational operates, but US opposition has…
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DOI: 10.1108/OXAN-DB275316
ISSN: 2633-304X
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Advanced world corporate debt risks.
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DOI: 10.1108/OXAN-DB244608
ISSN: 2633-304X
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Geographic
Topical
More than 130 countries have agreed rules to allow the minimum taxation of excess corporate profits and a formula for allocating revenue shares by country. However, several EU…
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DOI: 10.1108/OXAN-DB264206
ISSN: 2633-304X
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Geographic
Topical
Banking sector profitability surged from RUB199bn (USD2.2bn) in 2022 to around RUB3.3tn in 2023. Rising profitability was generated by robust credit expansion, lower loan…
The new tax framework's first pillar would establish a formula to divide tax rights between digital firms' host countries and user markets; and the second would fix a global…
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DOI: 10.1108/OXAN-DB254365
ISSN: 2633-304X
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Geographic
Topical
The impact of the diverted profits tax.
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DOI: 10.1108/OXAN-DB200507
ISSN: 2633-304X
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Geographic
Topical
Nigerian banking sector.
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DOI: 10.1108/OXAN-DB235457
ISSN: 2633-304X
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Geographic
Topical
Political pressure for tax reform has increased as many large tech firms, in particular, have made large profits during the pandemic, and many countries need to raise tax revenues…
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DOI: 10.1108/OXAN-DB261648
ISSN: 2633-304X
Keywords
Geographic
Topical
The US majors were less aggressive in their decarbonisation plans and performed better in 2022; their European counterparts are now looking to do the same.