Results 121 to 130 of about 1,688 (289)
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy (CE) is increasingly adopted by the manufacturing industry to decouple economic growth from environmental impacts by optimizing resource use and minimizing waste generation. Nevertheless, circular manufacturing often triggers systemic responses that diminish or offset their potential environmental gains, resulting in the so ...
Mariantonietta Ferrante +2 more
wiley +1 more source
, 2009 This bachelor’s thesis deals with issue of international tax relations. It is about the general background of this area, i.e. about intranational tax law in connection with conventions on avoidance of double taxation, cooperation of international tax ...
Vašíčková, Pavlína
core +1 more source
THE FLAT TAX - A COMPARATIVE STUDY OF THE EXISTING MODELS [PDF]
Annals of the University of Oradea: Economic Science, 2011 In the two last decades the flat tax systems have spread all around the globe from East and Central Europe to Asia and Central America. Many specialists consider this phenomenon a real fiscal revolution, but others see it as a mistake as long as the new ...
Schiau (Macavei) Laura - Liana +1 more
doaj
, 2014 This thesis addresses the impact of international agreements on avoidance of double taxation on international business. The aim of the bachelor thesis is to analyze the specific bilateral agreements on avoidance of double taxation concluded by the Czech ...
Hollovičová, Tereza
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
Normative vocabulary of double taxation avoidance agreements
Право и политикаThe article analyzes the features of interpreting international treaties on the avoidance of double taxation and the prerequisites for their emergence. There are known cases where inaccuracies occur in the creation of Russian-language versions of international treaties on the avoidance of double taxation, leading to terminological errors and ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Models of double taxation avoidance agreements and their peculiarities.
The aim of this paper is to reveal the peculiarities of the OECD and UN Model Conventions on the avoidance of double taxation, while also addressing the question of which model treaty is more favorable for Lithuania.
Užkuraitienė, Giedrė,
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source