Truncating ETRs at zero and one, controlling for standard determinants of tax avoidance, and using industry‐size‐adjusted ETRs or multiyear GAAP ETRs do not eliminate the clustering of factors largely unrelated to tax avoidance in the tails of the ETR distribution. Cash ETRs attenuate but do ...
An ERP finance module is a core component of an ERP system that manages and automates a company’s financial functions and performance. It serves as the financial hub, where various financial data streams converge, and is designed to organize and automate tasks related to accounting and financial...
An ERP finance module is a core component of an ERP system that manages and automates a company’s financial functions and performance. It serves as the financial hub, where various financial data streams converge, and is designed to organize and automate tasks related to accounting and financial...
Under the new e-invoicing system, business/accounting software used by businesses can be integrated with new electronic tax registers (Type C ETR), known as a control unit, which validates the accuracy of the invoice and electronically signs the invoice, and then transmits the details to tax ...
Today, sustainability challenges are significant and cannot be addressed in isolation. Consequently, in entrepreneurship research, scholars focus on sustainable entrepreneurial ecosystems (SEEs), where various agents interact and support each other in addressing sustainability issues. However, SEE is still an...
Large multinational businesses with greater than €750 million total revenue must pay a minimum effective tax rate under Pillar Two (“GloBE ETR”) of 15%, on income arising in each jurisdiction where they operate. The proposed Model Rules will begin to take effect for tax years beginning on ...
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SCOETR SCOF SCOFA SCoFCAH SCOFLA SCOFMP SCOFO ScoFor SCOFT SCOG SCoGB SCOGP SCOGS SCOGUI SCOH SCOHOST SCOHP SCOHS SCOHSG SCOHTS SCOI SCOIC SCOICC SCOIS SCOJD SCOL SCOLA SCOLAS SCOLE SCOLMA SCOLOP SCOLP SCOLT SCOM SCOMA
( )《中国人民银行关于加强反洗钱客户身份识别有关工作的通知》中强调要加强对特定自然人客户的身份识别。其中对于外国政要,义务机构除采取正常的客户身份识别措施外,还应当采取以下哪些强化的身份识别措施?1、建立适当的风险管理系统,确定客户是否为外国政要;2、建立 ...
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