This article reviews current practices in corporate carbon accounting and highlights opportunities for future research. The common framework for determining and

The Tax Complexity Index measures the complexity of the tax environment for corporations in 100 countries worldwide. It is a composite index that captures a broad set of tax aspects relevant for…

In an increasingly interconnected global economy, transfer pricing has become a critical issue for multinational enterprises, tax authorities, and policy makers. A recent TRR 266 “Accounting for…