Results 151 to 160 of about 560 (265)

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

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

The Relationship Between Double Taxation Avoidance Agreement (P3B) And Digital Tax (Case Study Of Indonesia And Singapore)

open access: yesEKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
This study examines the relationship between Double Taxation Avoidance Agreements (DTAs) and digital taxation in the context of the rapidly growing digital economy in Indonesia and Singapore. With the increasing digital economic activity, companies such as Google, Amazon, Netflix operate in multiple countries without a significant physical presence ...
openaire   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Intelligent Manufacturing, Industrial Agglomeration, and Green and Low‐Carbon Development: A Nonlinear Path Test Based on the Theory of Ecological Modernization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang   +4 more
wiley   +1 more source

Nutrient provision capacity of alternative livestock farming systems per area of arable farmland required. [PDF]

open access: yesSci Rep, 2021
Lee MRF   +5 more
europepmc   +1 more source

The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

open access: yes, 2014
En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el ...
openaire   +1 more source

A critical evaluation of the 1964 preferencial agreement (Labour agreement) for Mozambique mineworkers in the light of the South Africa - Mozambique DTC and the SADC treaty

open access: yes, 2016
In 1964, a labour agreement was signed between the governments of South Africa and Portugal on behalf of its colony, Mozambique, to regulate the migration of Mozambican mineworkers to South African mines.
Bugan, Noel Arnold
core  

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