Double Taxation Avoidance Agreements: A Critical Analysis From An Indian Perspective
International Journal of Environmental SciencesABSTRACT 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 ...
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Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.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
Recovering lost tax to meet the health financing gap for universal public sector health systems in East and Southern Africa. [PDF]
BMJ Glob Health, 2023 Loewenson R, Mukumba C.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.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
Taxation strategies for the governance of digital business model-An example of China. [PDF]
Front Psychol, 2022 Guo Y, Zou T, Shan Z.
europepmc +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.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
Uzhhorod National University Herald. Series: LawThis 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
Empowering Circular Startups: Unveiling the Blueprint for Circular Business Models
Business Strategy and the Environment, EarlyView.ABSTRACT Circular startups are increasingly recognized as key drivers in the transition toward a circular economy. Yet the business models (BMs) through which these startups operationalize circularity remain poorly understood, limiting the ability of entrepreneurial ecosystem actors to offer effective support.
Ann‐Sophie Finner +2 more
wiley +1 more source
Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source