Results 171 to 180 of about 166,061 (334)

Forecasting Corporate Income Tax Revenues in Latvia

This article is devoted to the issues of modelling and forecasting corporate income tax revenues in Latvia. Procedure of calculation of corporate income tax payments is different as for most taxes, therefore it requires adjustments also to modelling ...
Ozoliņa, Velga
core  

Bank-Tax Conformity for Corporate Income: An Introduction to the Issues [PDF]

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable income through the
Terry Shevlin, Michelle Hanlon
core  

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief, Jahira Debbarma, Lukman Akanbi, Duyen Chu   +3 more
wiley   +1 more source

The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. [PDF]

The Commission Services study on Company Taxation in the Internal Market and the Communications COM(2001)582 and COM(2003)726 on EU company taxation presented a long-term strategy to tackle the corporate income tax obstacles in the Internal Market by ...
Ana Agundez-Garcia
core  

Ultra-processed foods: challenging corporate power and promoting local food systems to reclaim health. [PDF]

Global Health
Carriedo A, Labbé M, Samuels TA, Buse K, Policy and Prevention Committee of the World Obesity Federation.   +4 more
europepmc   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber, Eda Zorkirişçi, Abdulkadir Aksoy, Zehra Çelik   +3 more
wiley   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes

, 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama, Poterba, James M., Jeri Seidman, Nirupama Rao, James Poterba, Seidman, Jeri   +5 more
core  

Ultra-processed foods and nutrition governance in Ecuador as a public health challenge. [PDF]

Lancet Reg Health Am
Mora-Domínguez J, Palacios-Mora DP, Calero-Cáceres W.   +2 more
europepmc   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong, Ralf Barkemeyer, Anicia Jaegler   +2 more
wiley   +1 more source