The social cost of contract

DA Hoffman, C Hwang - Columbia Law Review, 2021 - JSTOR
When private parties perform contracts, the public bears some of the costs. But what
happens when society confronts unexpected contractual risks? During the COVID-19 …

A Case Study of Tax Inversion Impacts on Value Creation

JS McQuilkin - Journal of Business and Management, 2023 - inderscienceonline.com
Purpose-Over the past four decades, a small number of US corporations have elected to
reduce profit taxes by relocating their legal/corporate headquarters to a foreign country with …

Φορολογικοί παράδεισοι και χρηματοοικονομικά οφέλη μέσω εταιρικής αναστροφής

Μ Τσινά - dspace.lib.uom.gr
Στη σύγχρονη κοινωνία με ένα διεθνές οικονομικό σύστημα οι υπεράκτιες εταιρίες αποτελούν
αναπόσπαστο κομμάτι, καθώς αποτελούν ένα σημαντικό εργαλείο για τις πολυεθνικές εταιρίες …

[PDF][PDF] Corporate Tax Inversions and Reputational Costs-A Study on Board-Level Patriotism and the Decision to Expatriate

A Gjörup, G Nilsson - 2016 - lup.lub.lu.se
Corporate inversion is the procedure of reincorporating abroad for tax purposes to reduce
the corporate income tax. The purpose of this paper is two-fold. First, we evaluate the …