Attracting multinational firms is a priority for many countries, leading to a fierce tax competition among governments over the last two decades...
Attracting multinational firms is a priority for many countries, leading to a fierce tax competition among governments over the last two decades...
This paper aims to investigate the effect of the Foreign Account Tax Compliance Act (FATCA) on the deposits held by US global banks through their branches located around the world...
From on 22 December 2022 to 7:30 AM on 2 January 2023, the Rennes and Paris campuses of Rennes School of Business will be closed for the Christmas holiday
This paper investigates why AI-based algorithms make biased decisions in complex contexts, even when data is largely bias-free. We argue that this is due to the fundamental difference between AI and human rationality in making sense of data...