Results 101 to 110 of about 1,688 (289)

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
core  

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, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +1 more source

Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21

Studia Prawnicze KUL
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
doaj   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]

Heliyon, 2023
Kollruss T.
europepmc   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

Double taxation avoidance treaties and their potential abuse

, 2012
In recent years, number of initiatives arised from the European Union and OECD towards active cooperation and coordination between countries in the fight against international tax avoidance practices.
Ishchenko, Iryna
core   +1 more source

Adopting Pillar One: an ideal model for the transformation of Indonesia’s Tax Law to realize SDGs goal XVII and it’s challenges

Cogent Social Sciences
The digital economy has triggered conflicts over the taxation of transnational economic activities. The international tax principles contained in the Double Taxation Avoidance Agreement (DTAA) are no longer considered relevant to the digital economy. The
Amelia Cahyadini, Tasya Safiranita, Sherly Ayuna Putri, Josep Irvan Gilang Hutagalung, Fahriza   +4 more
doaj   +1 more source

DOUBLE TAXATION AVOIDANCE AGREEMENTS IN INTERNATIONAL TAXATION: LAW, PRACTICE AND FUTURE PERSPECTIVES

International Journal of Asian Economic Light
Double Taxation Avoidance Agreements (DTAAs) are bilateral treaties designed to mitigate double taxation and facilitate cross-border investment by allocating taxing rights between treaty partners. These agreements incorporate key principles such as residence and source taxation, permanent establishment, and methods for eliminating double taxation. This
null Ms. Sinchana S Bhagwath, null Mr. Basavaraj M. Naik   +1 more
openaire   +1 more source

Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples

, 2019
This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the ...
Zuzana Marethová, Michal Liška
openaire   +1 more source