Results 31 to 40 of about 2,142,858 (183)
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
Review of European and Comparative Law, 2022 This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
doaj +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
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
Business Strategy and the Environment, EarlyView.ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Null Effects of the State Pension Age on Mortality in the Netherlands
Health Economics, EarlyView.ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley +1 more source
Impact of Sovereign Debt Maturity on Fiscal Sustainability
International Journal of Finance &Economics, EarlyView.ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso +3 more
wiley +1 more source