Results 41 to 50 of about 560 (265)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
International Journal of Asian Economic LightDouble Taxation Avoidance Agreements (DTAAs) are bilateral treaties designed to mitigate double taxation and facilitate cross-border investment by allocating taxing rights between treaty partners. These agreements incorporate key principles such as residence and source taxation, permanent establishment, and methods for eliminating double taxation. This
null Ms. Sinchana S Bhagwath +1 more
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Influence of Double Taxation Avoidance Agreements on FDI: A Critical Review
VISION : Journal of Indian Taxation, 2015 In the past few decades, the prime considerations for FDI like degree of openness are becoming more or less same for all economies. It is the policy factors like taxation which have now become significant for investment decisions. In this respect one of the major issues is double taxation.
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Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Random Thoughts on the Most Favoured Nation Clause in Avoidance of Double Taxation Agreements
, 2023 The growth of bilateral, multilateral and regional trades has gained increased traction in recent times thereby giving rise to a proliferation of trade agreements. In International economic relations and multilateral trading systems, one of the cornerstone features is the Most Favoured Nation Clause (“MFN”).
openaire +2 more sources
Tax systems of EU countries and agreements to avoid double taxation [PDF]
, 2014 Tax systems of EU countries and agreements to avoid double taxation Abstract This thesis discusses double taxation avoidance agreements in the context of the European Union.
Horáková, Daniela
core
Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
Agribusiness, EarlyView.ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci +3 more
wiley +1 more source
PYC Nepal Journal of Management, 2012 There is no more important global economic public policy today than that of economic integration. It builds economic co-operation through the transfer of new technologies, capital, process products and fair trade practice, and as such provide a strong impetus to economic development.
S.P. Srivastava, Sanjay Kumar Patel
openaire +1 more source