Results 201 to 210 of about 2,598 (253)
THE ARGUMENTS IN TAX DISPUTES ON VAT
Science of the Person: Humanitarian Researches, 2016 openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
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Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
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Tax Competition And Transfer Pricing Disputes
SSRN Electronic Journal, 1999Tax Competition and Transfer Pricing ...
Kashif S. Mansori +1 more
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Tax Uncertainty and Welfare-Improving Tax Disputes
SSRN Electronic Journal, 2023Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty.
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SSRN Electronic Journal, 2017
This introductory section outlines the situation in Italy in relation to the legal standing of tax treaty law under the Italian constitutional system, and the treaty-making process. In the Italian constitutional system tax treaties are written conventions made by Italy with other sovereign States persons with international legal capacity, which contain
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This introductory section outlines the situation in Italy in relation to the legal standing of tax treaty law under the Italian constitutional system, and the treaty-making process. In the Italian constitutional system tax treaties are written conventions made by Italy with other sovereign States persons with international legal capacity, which contain
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Recovery of Disputed Tax Claims
World Tax Journal, 2023Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on ...
C.(Carika) Fritz, S. Kargitta, R. Seer
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African Multidisciplinary Tax Journal, 2023
The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade. Already, economic forecasts project that the successful implementation of the AfCFTA could boost intra-Africa trade and investments from the current 16 per cent to about 35 to 40 per cent by ...
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The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade. Already, economic forecasts project that the successful implementation of the AfCFTA could boost intra-Africa trade and investments from the current 16 per cent to about 35 to 40 per cent by ...
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Is Mediation the Panacea to the Profusion of Tax Disputes?
World Tax Journal, 2018Several countries are intending to implement mediation in their domestic tax law procedures in order to deal with an increasing amount of appeals. This article researches how the principles of mediation should be applied in tax law in order to achieve an effective dispute resolution procedure.
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