Results 111 to 120 of about 560 (265)

Tax havens and cross-border licensing with transfer pricing regulation. [PDF]

Int Tax Public Financ, 2022
Choi JP, Ishikawa J, Okoshi H.
europepmc   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Public support for tax policies in COVID-19 times: evidence from Luxembourg. [PDF]

Int Tax Public Financ, 2022
Olivera J, Van Kerm P.
europepmc   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance. [PDF]

Int Tax Public Financ, 2021
Chiroleu-Assouline M, Runkel M.
europepmc   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Taxation agreement between Germany and Austria with regard to cross-border retirement pensions and occupational pensions [PDF]

, 2013
Die vorliegende Bachelorarbeit beschäftigt sich mit der zu vermeidenden Doppelbesteuerungsproblematik bei grenzüberschreitendem Bezug von Renten aus der gesetzlichen sowie aus der betrieblichen Altersvorsorge. Diese ergibt sich in dieser Arbeit durch den
Schobesberger, Doris
core  

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

Tax jurisdiction of the state: correlation of national legislation and international agreements for the avoidance of double taxation

Uzhhorod National University Herald. Series: Law
This article investigates the theoretical and practical aspects of determining a state’s tax jurisdiction within the context of contemporary globalization processes and international tax relations. The relevance of the topic is driven by the increasing intensity of cross-border economic transactions, which gives rise to complex legal relationships ...
openaire   +1 more source