Results 121 to 130 of about 38,238 (283)
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
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy (CE) is increasingly adopted by the manufacturing industry to decouple economic growth from environmental impacts by optimizing resource use and minimizing waste generation. Nevertheless, circular manufacturing often triggers systemic responses that diminish or offset their potential environmental gains, resulting in the so ...
Mariantonietta Ferrante +2 more
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Regulating Large International Firms [PDF]
This paper explores the existing arrangements for multilateral regulation of large firms, and makes the case for balancing strengthened global corporate property rights with more explicit and enforceable social obligations.
Valpy FitzGerald
core
The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]
, 2008 The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source