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Subject:
Business law
Volume 1 (2021): Issue 2 (December 2021)
Issue

Volume 1 (2021): Issue 2 (December 2021)

Identification of Information System Audit Quality Factors
Article

Identification of Information System Audit Quality Factors

Alagić, Amra, Turulja, Lejla, Bajgorić, Nijaz
Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal
Article

Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Navarro, Aitor
Introduction: A Contemporary Guide to Tax Justice and Tax Fairness
Article

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Lind, Yvette
EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case
Article

EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case

Scherleitner, Moritz, Viitala, Tomi
Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
Article

Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland

Finér, Lauri
Volume 2021 (2021): Issue 1 (October 2021)
Issue

Volume 2021 (2021): Issue 1 (October 2021)

Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes
Article

Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

Scherer, Anna-Lena, Schmiel, Ute
The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments
Article

The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments

Sandell, Niklas
Journal of Forensic Accounting Profession
Journal

Journal of Forensic Accounting Profession

Revenue Recognition and Real Earnings Management in Bosnian Construction Industry
Article

Revenue Recognition and Real Earnings Management in Bosnian Construction Industry

Serdarevic, Nino, Muratovic-Dedic, Ajla
Benford’s Law in Forensic Analysis of Registered Turnover
Article

Benford’s Law in Forensic Analysis of Registered Turnover

Glogić, Edin, Jasak, Zoran