Frontmatter.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. i, doi. 10.1515/ael-2025-frontmatter2
- Publication type:
- Article
Works matching IS 21946051 AND DT 2025 AND VI 15
Results: 32
1
2
Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 271, doi. 10.1515/ael-2024-0105
- By:
- Publication type:
- Article
3
Will Proclaimed Changes to Multinationals' Taxation Have an Actual Effect and What Will Really Change for Africa?
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 185, doi. 10.1515/ael-2024-0010
- By:
- Publication type:
- Article
4
The (Social) Tasks of Business Tax Research and the Binding Effect of the Statutory Tax Burden Decision.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 325, doi. 10.1515/ael-2022-0089
- By:
- Publication type:
- Article
5
Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 155, doi. 10.1515/ael-2022-0036
- By:
- Publication type:
- Article
6
Why Tax Planning Without Considering Societal Interests is Unfounded: Some thoughts on the article "The Relationship between Taxation, Accounting and Legal Forms".
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 307, doi. 10.1515/ael-2021-0115
- By:
- Publication type:
- Article
7
Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 223, doi. 10.1515/ael-2021-0026
- By:
- Publication type:
- Article
8
Collection of Taxes from Ultimate Beneficiaries: Russian Regulatory Model.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 199, doi. 10.1515/ael-2020-0149
- By:
- Publication type:
- Article
9
The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 275, doi. 10.1515/ael-2019-0076
- By:
- Publication type:
- Article
10
Frontmatter.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. i, doi. 10.1515/ael-2025-frontmatter1
- Publication type:
- Article
11
Statistical versus Economic Significance in Accounting: A Reality Check.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 105, doi. 10.1515/ael-2023-0002
- By:
- Publication type:
- Article
12
The Elephant in the Room: p-hacking and Accounting Research.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 81, doi. 10.1515/ael-2022-0111
- By:
- Publication type:
- Article
13
Setting Statistical Hurdles for Publishing in Accounting.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 141, doi. 10.1515/ael-2022-0104
- By:
- Publication type:
- Article
14
De-emphasizing Statistical Significance.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 99, doi. 10.1515/ael-2022-0100
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- Publication type:
- Article
15
Another Way Forward: Comments on Ohlson's Critique of Empirical Accounting Research.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 123, doi. 10.1515/ael-2022-0093
- By:
- Publication type:
- Article
16
Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 9, doi. 10.1515/ael-2021-0089
- By:
- Publication type:
- Article
17
Accounting Research as Bayesian Inference to the Best Explanation.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 51, doi. 10.1515/ael-2021-0083
- By:
- Publication type:
- Article
18
Empirical Accounting Seminars: Elephants in the Room.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 1, doi. 10.1515/ael-2021-0067
- By:
- Publication type:
- Article
19
Accounting Research's "Flat Earth" Problem.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 1, p. 21, doi. 10.1515/ael-2021-0045
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- Publication type:
- Article
20
Frontmatter.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. N.PAG, doi. 10.1515/ael-2025-frontmatters1
- Publication type:
- Article
21
Introduction to "Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability".
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s9, doi. 10.1515/ael-2025-2001
- By:
- Publication type:
- Article
22
ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: A Foreword.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s1, doi. 10.1515/ael-2024-0131
- By:
- Publication type:
- Article
23
The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s5, doi. 10.1515/ael-2024-0050
- By:
- Publication type:
- Article
24
Shareholders' Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s349, doi. 10.1515/ael-2024-0040
- By:
- Publication type:
- Article
25
ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s21, doi. 10.1515/ael-2024-0024
- By:
- Publication type:
- Article
26
Important Features of Capital Maintenance in Germany.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s247, doi. 10.1515/ael-2024-0021
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- Publication type:
- Article
27
Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s271, doi. 10.1515/ael-2024-0018
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- Publication type:
- Article
28
The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s89, doi. 10.1515/ael-2024-0017
- By:
- Publication type:
- Article
29
Accounting Standards for Equity Capital Management and Dividend Distributions in France.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s289, doi. 10.1515/ael-2024-0014
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- Publication type:
- Article
30
Financial Statements and the Determination of Distributable Profits in Croatia.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s307, doi. 10.1515/ael-2024-0009
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- Publication type:
- Article
31
Accounting Policies and Dividend Limitation: A European Comparison.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s203, doi. 10.1515/ael-2021-0041
- By:
- Publication type:
- Article
32
Financial Sustainability of the Company and the Principle of Share Capital Maintenance.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s107, doi. 10.1515/ael-2024-0007
- By:
- Publication type:
- Article