Results 161 to 170 of about 15,943 (310)

Corporate Taxation and the Choice of Patent Location within Multinational Firms [PDF]

This paper investigates whether corporate taxation affects the location of patents within a multinational group. We exploit a unique dataset which links patent data from the European Patent Office to micro panel data on European firms for 1995-2003.
Nadine Riedel, Tom Karkinsky
core  

Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration

Business Strategy and the Environment, EarlyView.
ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim, Issam Tlemsani, Ansarullah Tantry, Songdi Li   +3 more
wiley   +1 more source

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

The Taxation of Corporations. II

Political Science Quarterly, 1890
openaire   +1 more source

Taxation and the Financial Structure of Foreign Direct Investment [PDF]

The vast increase in foreign assets globally has raised interest in how the home country should tax profits flowing from these investments. Broadly speaking, countries have chosen either to exempt foreign income from taxation or to subject foreign income
Padraig Moore, Frances Ruane
core  

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

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

PLoS One
Kollruss T.
europepmc   +1 more source

Taxation, Corporate Capital Structure, and Financial Distress [PDF]

Is corporate leverage excessive? Is the tax code distorting corporate capital structure decisions in a way that increases the possibility of an economic crisis owing to "financial instability"?
Mark L. Gertler, R. Glenn Hubbard
core  

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Corporate influence on food and nutrition policies in Latin America and the Caribbean: key determinants and policy directions. [PDF]

Global Health
Villalobos-Pérez A, Lara-Mejía V, Théodore FL, Tolentino-Mayo L.   +3 more
europepmc   +1 more source