Results 31 to 40 of about 67,090 (265)
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Multilateral Convention (MLI) – Tax Evolution or Revolution?
Studia Iuridica Lublinensia, 2018 The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
doaj +1 more source
Double Tax Treaties: An Introduction
SSRN Electronic Journal, 2007 AbstractThis chapter discusses double taxation treaties (DTTs). The existing network of more than 2,500 bilateral DTTs represents an important part of international law. Current DTTs are all based on two models, the Organization for Economic Co-operation and Development (OECD) and United Nations (UN) model DTTs, which in turn are based on models ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Peruvian International Tax Treaties [PDF]
, 1996 Peru agrees with the idea that double tax treaties are not only useful, but invaluable tools in promoting understanding, stability and confidence among the participants in international commerce. The tangible benefits of the mechanisms provided by double-
Revilla, Adrian
core +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
Journal of Consumer Behaviour, EarlyView.ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang +4 more
wiley +1 more source
Iustinianus Primus Law Review, 2016 Bilateral treaties on elimination of double taxation and prevention of fiscal evasion have a key role in the context of international tax cooperation. On one hand, these double tax treaties encourage international investment and global economic growth ...
Elena Neshovska Kjoseva
doaj