Results 121 to 130 of about 181,707,627 (242)

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]

Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
core  

Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation

, 2014
On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated ...
openaire   +1 more source

The principal purpose test as a tool to combat abuse of tax benefits under double taxation avoidance agreements

Economics. Finances. Law
Introduction. The escalation of globalization has intensified tax avoidance through abuse of Double Taxation Avoidance Agreements (DTAAs), threatening fiscal security and fair competition. The international community developed the Principal Purpose Test (PPT) as a key anti-abuse mechanism.
openaire   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

School district income tax

, 2005
Updated July 2005.; Title from PDF p. [1] (viewed Sept.
Ohio. Dept. of Taxation.
core  

The Purpose of Food Processing and Ultra-Processed Food: the Potential, Pitfalls and Path Forward for Public Health. [PDF]

Curr Nutr Rep
Dicken SJ.
europepmc   +1 more source

Role of financial decentralization on carbon taxation and carbon emission: Way forwards for economic recovery.

Environ Sci Pollut Res Int, 2023
Zeng C, Zhao J.
europepmc   +1 more source

The Social Dimension of the European Union: A Means to lock out Social Competition? [PDF]

Soc Indic Res, 2023
Bilbao-Ubillos J.
europepmc   +1 more source

DEFINING THE CONCEPT OF “COMPANY” IN THE INTERNATIONAL AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION

Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2020
openaire   +1 more source