Results 81 to 90 of about 560 (265)
The institutional Design of international double Taxation Avoidance
This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict.
Rixen, Thomas
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Business Strategy and the Environment, EarlyView.ABSTRACT Retired electric vehicle (EV) batteries can be repurposed to stationary storage batteries. While this circularity solution has attracted attention from entrepreneurs, falling battery prices, along with the longer lifetime of new batteries, high consumer expectations and limited governmental support challenge the approach.
Juliane Seika, Merla Kubli
wiley +1 more source
Double taxation: problems and ways of their solving in Ukraine
, 2014 Освещены мировые проблемы двойного налогообложения. Охарактеризована сущность международных налоговых конвенций, их виды и назначение. Определено понятие резидентства.
Дубовик, О.Е. +2 more
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, 2018 This paper investigates whether the re-negotiation of the Mauritius–India double taxation avoidance agreements will have an impact on the treaties between Mauritius and the African continent.
Adjnu Damar Ladkoo +1 more
core +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]
, 2005 Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq +3 more
wiley +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +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
"Can't be nailed twice": avoiding double taxation by Canada and Taiwan
, 1999 Canada and Taiwan have not entered into a tax treaty. Consequently, because each jurisdiction uses different connecting factors, that is 'residence' in Canada and 'income source' in Taiwan, double taxation may occur for individuals subject to tax in ...
Lee, Emily Hsiang-hui
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