Results 51 to 60 of about 18,031 (251)
Sustainable Development, EarlyView.ABSTRACT Sustainable practices and shareholder value often come into conflict, yet Benefit Corporations (BCs) and B‐Corps combine these goals into a single core mission. While previous literature reviews exist, this study offers a current, cross‐disciplinary perspective, highlighting the strengths and critical aspects of BCs and B‐Corps through ...
Laura Ferraro +3 more
wiley +1 more source
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core +2 more sources
Peer-to-Peer Secure Updates for Heterogeneous Edge Devices [PDF]
, 2018 We consider the problem of securely distributing software updates to large scale clusters of heterogeneous edge compute nodes. Such nodes are needed to support the Internet of Things and low-latency edge compute scenarios, but are difficult to manage and
Band, Emily +3 more
core +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Environmental Research Letters, 2021 Tropical land-use change for agricultural expansion is the primary driver of global biodiversity decline. Efforts to stem this decline often focus on protecting pristine habitats or returning farmland to forest, yet such approaches fail to protect ...
Robert W Davies +7 more
doaj +1 more source
Tax Holidays in a BEPS-Perspective [PDF]
Intertax, 2015 1 ...
Bjerkestuen, Hilde Mæhlum +1 more
openaire +2 more sources
Subnanometric Platinum–Germanium Clusters for Efficient Propane Dehydrogenation Catalysis
Small, EarlyView.Pt─Ge alloy clusters are regioselectively encapsulated within the sinusoidal channels of pure silica MFI zeolite (PtGe@MFI). The developed Pt─Ge alloy clusters exhibit exceptional performance with 36‐fold higher activity than the most stable catalyst ever reported and twice its stability, and with comparable activity to and 21‐fold higher stability ...
Yuki Nakaya +2 more
wiley +1 more source
Izazovi i globalne implikacije u rješavanju problema poreznih oaza
Elektronički Zbornik Radova Veleučilišta u ŠibenikuPorezne oaze predstavljaju ozbiljan izazov za fiskalne sustave Europske unije (EU) i globalne porezne politike. Cilj ovog rada je analizirati ulogu Europske komisije (EK) u suzbijanju poreznih oaza kroz regulatorne inicijative, međunarodnu suradnju i ...
Vlasta Roška, Sara Soldo, Martin Kure
doaj +1 more source
International initiatives in the field of taxation and European law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2019 Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
doaj
Investing in times of austerity [PDF]
, 2015 European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
core +1 more source