Results 111 to 120 of about 1,688 (289)

The purposes and regulatory object of conventions for the avoidance of double taxation.

open access: yes, 2010
In the work author examines the questions, rising from the international area of division of separate states’ taxing rights on income from immovable property, business profits, individual activity, dependent personal services and capital; also author ...
Janukonytė, Aušra,
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

The International Double Taxation – causes and avoidance

open access: yes
The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad ...
Nicoleta Barbuta-Misu, Florin Tudor
core  

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars [PDF]

open access: yes, 2018
TechnicalReportThis study demonstrates the actual impact of international double taxation on management of British multinational enterprises between the First and Second World Wars.
Izawa, Ryo
core  

Barriers and Enablers of Circular Economy in Electrical and Electronic Equipment: A Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley   +1 more source

Financing child rights in Malawi. [PDF]

open access: yesBMC Public Health, 2023
Etter-Phoya R   +9 more
europepmc   +1 more source

How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy [PDF]

open access: yes
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another - intercorporate dividends - was explicitly included in ...
Morck, Randall
core   +2 more sources

A Close Look into Double Taxation Avoidance Agreements with India: Some Relevant Issues in International Taxation

open access: yes, 2012
In the current era of cross -border transactions across the world, due to unique growth in international trade and commerce and increasing interaction among the nations, residents of one country extend their sphere of business operations to other ...
Ray, Sarbapriya
core  

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