In our modern world, we often hear a lot of information concerning business ethics. Thus, the most frequent issues that are very popular currently in the world are the number of poisoned workers during working process, death cases, the increasing number of death illnesses, destruction of flora...

This paper performs a forensic analysis of Cisco’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including Cisco’s SEC and foreign country regulatory filings, published materials containing insider accounts of Cisco’s operations,...

This paper performs a forensic analysis of eBay’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including eBay’s SEC and foreign country regulatory filings, court proceedings, case studies, published materials containing insider accounts...

The costs of doing business internationally are many. Economizing on such costs is essential to be globally competitive. In this context, a rather overlooked area of cost reduction is the refund of global VAT incurred abroad on business expenses. A large number of exporters across the world do...

We study the effect of social pressure on tax compliance, focusing on the compliance of shop sellers to the legal obligation of releasing tax receipts for each sale. We carry out a field experiment on bakeries in Italy, where a strong gap exists between the legal obligation and the actual...

I study the economic consequences of tax deductibility limits on salaries for the design of incentive contracts. The analysis is based on an agency model in which the firm's cash flow is a function of the agent's effort and an observable random factor beyond the agent's control. According to my...

Corporate defined-benefit (DB) pension sponsors in the US are increasingly on a path of “derisking” – by moving pension assets away from equities and towards fixed-income securities that better match the obligations, or by transferring obligations off their balance sheets entirely, via...

In international business, competitiveness is the crux of success, which means every effort has to be made to reduce the cost of production and marketing. Every single penny saved matters a lot and adds to an exporter's global competitiveness. One such area that needs to be looked into is refund...

In the global business, competitiveness has become a buzzword and to achieve it every enterprise has been looking for the cost reduction methods in production and marketing of goods internationally. One of such element of on this account is getting the international VAT refunds from the foreign...