Agreement on the avoidance of double taxation

Results 51 to 60 of about 37,667 (195)

Valorization of fishing industry by‐products for biodiesel production: Unlocking the potential of residual fish oil

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Fishing waste and its by‐products, whether naturally occurring or generated by the processing industry, represent a significant opportunity for producing high‐value products. These often discarded or underutilized residues can be converted into various valuable products through advanced processing technologies. Among the potential products are
Patrick da Silva Sousa +8 more
wiley +1 more source

An Analysis of Where American Companies Report Profits: Indications of Profit Shifting [PDF]

, 2013
This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent to which, if any, MNCs are moving profits out of high-tax countries (or out of the U.S.) and into low-tax countries with little corresponding change in ...
Keightley, Mark P
core +2 more sources

Optimization of pharmaceutical research and development by early‐phase assessment of investigational medicinal products

British Journal of Clinical Pharmacology, EarlyView.
Small and mid‐sized pharmaceutical innovators often have limited in‐house health economics and market access expertise, and may struggle to align development strategies of investigational medicinal products with health system needs and payer expectations.
Zoltán Kaló +5 more
wiley +1 more source

Pathways to employment: Subject choice, job requirements, and early employment outcomes for UK undergraduates

British Educational Research Journal, EarlyView.
Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source

Socioeconomic and Indigenous school segregation in Australia: The role of institutional differentiation and fees

British Educational Research Journal, EarlyView.
Abstract School segregation is an international problem undermining the performance and equity of education systems. Australia's secondary schooling system offers international insights into the causes of segregation owing to it being one of the most segregated in the Organisation for Economic Co‐operation and Development, its long history of school ...
Michael G. Sciffer, Laura B. Perry, Andrew McConney +2 more
wiley +1 more source

To protect and preserve? Explaining the gap between structural and superficial racial equality regimes in North Atlantic Rim universities

British Educational Research Journal, EarlyView.
Abstract This article examines how UK and US universities manage racial equality regimes through governance structures that prioritise institutional reputation over substantive racial justice reform. Drawing on Bourdieu's field, habitus and capital theory, the study demonstrates how universities neutralise racial justice efforts through bureaucratic ...
David Roberts
wiley +1 more source

The impacts of biological invasions

Biological Reviews, EarlyView.
ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source

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

Strategies of Sufficiency Under Institutional Complexity: A Study in the German Food Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Organizations face increasing institutional complexity as they navigate competing demands from their institutional environment regarding financial performance and environmental responsibility. In our study, we examine how 39 award‐winning organizations in the German food industry frame sufficiency, a sustainability strategy focusing on ...
Lena Leifeld, Simon Oertel
wiley +1 more source

Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source

income tax
economic activity
double taxation