Results 151 to 160 of about 48,257 (292)

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

Legal evaluation of existing agreements on avoidance of double taxation

open access: yesUzhhorod National University Herald. Series: Law
The article analyzes double taxation agreements and reveals a number of shortcomings that actually contribute to income shifting. The main shortcomings of the agreements are the application of the principle of residency and the definition of a special mechanism for the payment of passive income.
openaire   +1 more source

AI‐Enabled Circular Business Model Transition for Mitigating Climate Change: A Natural Resource‐Based View Perspective on Business Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of artificial intelligence (AI) in achieving sustainability goals has garnered attention in academic literature. While AI has been argued to be crucial in addressing circularity challenges, organizations face challenges in configuring a business model.
Jian Wang   +4 more
wiley   +1 more source

Taxation of foods high in fat, sugar, and sodium in India: A modelling study of health and economic impacts. [PDF]

open access: yesPLoS Med
Roche M   +7 more
europepmc   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]

open access: yes
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Clemens Fuest, Thomas Hemmelgarn
core  

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