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Business law
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
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.
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
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
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
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
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
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
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
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
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
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