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Business law
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Article

Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules

Selin, Håkan
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Article

Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1

Kuźniacki, Błażej
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Article

Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax

Kari, S., Ropponen, O.
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Article

Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs

Fatica, Serena, Pycroft, Jonathan, Stasio, Andrzej, Stöhlker, Daniel
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Article

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities

Harju, Jarkko, Lind, Yvette
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
The Impact of Various Factors on the Effectiveness of Internal Audit in the Public Sector: The Case of Bosnia and Herzegovina
Article

The Impact of Various Factors on the Effectiveness of Internal Audit in the Public Sector: The Case of Bosnia and Herzegovina

Veledar, Benina, Gadžo, Amra, Bajrić, Nejra
Does Artificial Intelligence Represent a Threat to the Accounting Profession?
Article

Does Artificial Intelligence Represent a Threat to the Accounting Profession?

Veledar, Benina, Bašić, Meliha, Demirović, Lejla, Beširević, Esma
Impact of Marketing Research on Business Performance: A Case Study of Firms in Eket Metropolis, Akwa Ibom State
Article

Impact of Marketing Research on Business Performance: A Case Study of Firms in Eket Metropolis, Akwa Ibom State

Udom, Aniediabasi James
Catalysts of Sustainability: The Transformative Role of Small and Medium Enterprises in ESG Practices of EU Candidate Countries
Article

Catalysts of Sustainability: The Transformative Role of Small and Medium Enterprises in ESG Practices of EU Candidate Countries

Kurtanović, Merisa, Kadušić, Esad
Auditors’ Evolving Responsibilities and the Rising Costs of Professional Negligence: A Comprehensive Examination
Article

Auditors’ Evolving Responsibilities and the Rising Costs of Professional Negligence: A Comprehensive Examination

Awolowo, Ifedapo Francis, Garrow, Nigel, Chan, Dora, Oni, Anthony, Abidoye, Adenike