Browse Items (5 total)
- Collection: Volume 31, Issue 1
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Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Cooperation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13),
enhancing tax transparency and the…
enhancing tax transparency and the…
ClosingGap: Driving social change in gender equality
This study examines the ClosinGap association as a business platform that promotes social change, particularly in advancing Spanish companies’ commitment to gender equality within an institutional theory framework. Through a content analysis of 15…
Quality of life in cities: An outcome and a resource?
This study contributes to the improvement of the knowledge about quality of life (QoL) in cities, deepening not only in its antecedents, but also in its outcomes, under the theoretical approach of the resource-based view. On the one hand, we…
A systematic literature review of the Pay-What-You-Want pricing under PRISMA protocol
This study aims to systematically examine the Pay-What-You-Want (PWYW) pricing model, which has become increasingly popular among innovative strategies. The PWYW model offers an unconventional approach by giving consumers the power to determine the…
