THE LEGAL REGIME FOR CUSTOMS DUTIES AND TAXES HAVING EQUIVALENT EFFECT IN THE EUROPEAN UNION
One of the consequences that generates direct, short, medium and long-term effects, determined by the accession of the states to the European Union, is that of valorizing also the free movement of goods. More precisely, it is about the correct knowledge (in a society of knowledge), understanding and application of the principles and rules that govern ...
openaire +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
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
Multilateral Versus Regional Trading Arrangements: Substitutes Or Compliments? [PDF]
We summarise salient developments in the interaction of the multilateral trading system and multilateral trading agreements (MTAs) on the one hand and regional trading agreements (RTAs) on the other.
Murray Smith, Richard Lipsey
core
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
Tax planning and corporate governance: effects on shareholders’ valuation
Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general socialissues.
Abdul Wahab, Nor Shaipah
core
Preferential Tax Policies: An Invisible Hand behind Preparedness for Public Health Emergencies. [PDF]
Fan Y, Yang S, Jia P.
europepmc +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Tariff rates, tariff revenue, and tariff reform : some new facts [PDF]
The ad valorem tariff rateson specific products and the ratio of tariff revenue to import value, the collected rate, are only tenuously related, contend the authors.
Sethi, Geeta, Pritchett, Lant
core
Tax, customs and fiscal inspection during the COVID-19 pandemic
Celem opracowania jest spojrzenie na kontrolę podatkową i kontrolę celno-skarbową przez pryzmat rozwiązań związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacjami kryzysowymi.
Drozdek, Adam
core
How state and local affirmative litigation can rein in illicit flavoured e-cigarettes. [PDF]
Schroth KRJ, Proshansky E.
europepmc +1 more source

