Results 91 to 100 of about 1,688 (289)
Ovaj znanstveni rad će se kroz četiri poglavlja baviti međunarodnim dvostrukim oporezivanjem. Objašnjeno je pojmovno određenje dvostrukog oporezivanja te njegove podjele.
Nikolac, Amalija
core
ABSTRACT The shift towards sustainable food production is essential to address the urgent dual challenges of climate change and population growth, with agricultural cooperatives playing a vital role in this transformation. However, many cooperatives struggle to deliver the expected value to their members.
Ismail Badraoui +4 more
wiley +1 more source
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person.
Blažková, Jana
core +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
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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
Improving the legislation of Ukraine to avoid and eliminate double taxation
The author carried out a comprehensive analysis of the theoretical and methodological foundations, normative foundations of improving the legislation of Ukraine to avoid and eliminate double taxation. The formation of the principles of overcoming double taxation through the implementation of the provisions of the current tax legislation is connected ...
openaire +1 more source
Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU. [PDF]
The objective of this external study is to provide more information about the extent of cross-border inheritance tax problemsEuropean Union, taxation, inheritance ...
Copenhagen Economics
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
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
Problematika dvojnega obdavčevanja danes ni več v središču pozornosti držav članic OECD, ker so nekatere države sklenile skoraj vse bilateralne sporazume, ki so jih pri tej problematiki morale skleniti.
Kuhar, Brigita
core
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

