International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
Misassigning Income: The Supreme Court and Attorneys\u27 Fees [PDF]
, 2005 This past term\u27s Supreme Court decision in Commissioner v. Banks and Commissioner v. Banaitis distorts foundational principles, known as assignment of income law, which help identify the person who must report income for federal tax purposes.
Cohen, Stephen B.
core +1 more source
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 +3 more
wiley +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
Health Taxes on Tobacco, Alcohol, Food and Drinks in Low- and Middle-Income Countries: A Scoping Review of Policy Content, Actors, Process and Context. [PDF]
Int J Health Policy Manag, 2022 Elliott LM, Dalglish SL, Topp SM.
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 +3 more
wiley +1 more source
The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health. [PDF]
BMC Public Health, 2022 Delipalla S +9 more
europepmc +1 more source
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 +3 more
wiley +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
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 +2 more
wiley +1 more source