Juridical Analysis of Relationship Between Beneficial Owner Concept & Implementation of Double Taxation Avoidance Agreement (Case Study of Decision Number 736/B/PK/PJK/2013) [PDF]
Bernicia Angelica
openalex +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
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
Price, convenience, the buying experience, and other motivations for purchasing tobacco and e-cigarettes online. [PDF]
Jensen JLK +3 more
europepmc +1 more source
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
Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 67/76) for a directive concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation. EP Working Documents, document 372/76, 8 November 1976 [PDF]
de Broglie, J.
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
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 +5 more
wiley +1 more source
Rise of remote work across borders: opportunities and implications for migrant-sending countries. [PDF]
Mieriņa I, Šūpule I.
europepmc +1 more source
The bright side of pessimism: Promoting wealth redistribution under (felt) economic hardship. [PDF]
Galdi S, Maass A, Robbiani A.
europepmc +1 more source

