Results 161 to 170 of about 560 (265)

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]

Int Tax Public Financ
Petkova K, Stasio A, Zagler M.
europepmc   +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

Digital Transformation on Green Operational Performance: Evidence From the E‐Waste Firm's Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge, Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah   +2 more
wiley   +1 more source

The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation

Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core  

A Study on the Taxation of Transnational Labor Services

, 2017
[[abstract]]The taxation power is a symbol of state sovereignty over the territory. The taxation on natural person in Taiwan is based on the territorial principle, primarily focusing on the "income sources of the Republic of China" for an individual. For
CHANG, WAN-HUA
core  

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Taxing Capital In The Age Of Intangibles

, 2021
Ciuriak D, Akinyi E.
europepmc   +1 more source

Resolving Double Tax Treaty Disputes : The Challenges of Mutual Agreement Procedure with a Special Focus on Addressing the Concerns of Developing Countries in Africa — The South African and Ugandan Experience

, 2015
Under contract law parties may agree, upon a breach of any of the provisions in the agreement, the aggrieved party may institute legal action to seek appropriate relief.
Oguttu, Annet Wanyana
core  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source