Results 71 to 80 of about 362 (224)
Inclusive Growth in the Era of Automation and AI: How Can Taxation Help? [PDF]
Merola R.
europepmc +1 more source
Double Taxation Avoidance Agreements: A Critical Analysis From An Indian Perspective
ABSTRACT The DTAAs are the most important tools in international taxation, where they address the negative impacts of the taxation of cross-continent trade and investment while simultaneously preventing fiscal evasion. In this paper, a critical overview of DTAAs is given from an Indian perspective, highlighting the history behind the advent of DTAAs ...
openaire +1 more source
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
ABSTRACT The role of artificial intelligence (AI) in achieving sustainability goals has garnered attention in academic literature. While AI has been argued to be crucial in addressing circularity challenges, organizations face challenges in configuring a business model.
Jian Wang +4 more
wiley +1 more source
The new international tax regime: analysis from a power-basis perspective. [PDF]
Matsuoka A.
europepmc +1 more source
International Tax Treaties: Abridging the Concept of Double Taxation Avoidance Agreements in India
Abstract: Double Taxation Avoidance Agreement came into existence from the problem of International Taxation under which same income taxed twice if it is earned in foreign country. International or double taxation affects international trade to decline which will reduce the objective of world trade of smooth and efficient sharing the resources to ...
openaire +1 more source
This article investigates the theoretical and practical aspects of determining a state’s tax jurisdiction within the context of contemporary globalization processes and international tax relations. The relevance of the topic is driven by the increasing intensity of cross-border economic transactions, which gives rise to complex legal relationships ...
openaire +3 more sources
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
The Economics of Tobacco Regulation: A Comprehensive Review. [PDF]
DeCicca P, Kenkel D, Lovenheim MF.
europepmc +1 more source

