Results 151 to 160 of about 236,197 (358)
FISCAL SETTLEMENTS OF INCOMES OBTAINED FROM ABROAD BY NATURAL PERSONS RESIDENT IN ROMANIA [PDF]
The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so
Antonescu Mihail, Buziernescu Radu
core
The impacts of biological invasions
Biological Reviews, EarlyView.ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source
The Double Dividend Hypothesis of Environmental Taxes: A Survey [PDF]
This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between ...
Ronnie Schöb
core
Strategies of Sufficiency Under Institutional Complexity: A Study in the German Food Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Organizations face increasing institutional complexity as they navigate competing demands from their institutional environment regarding financial performance and environmental responsibility. In our study, we examine how 39 award‐winning organizations in the German food industry frame sufficiency, a sustainability strategy focusing on ...
Lena Leifeld, Simon Oertel
wiley +1 more source
Optimal Taxation of Entrepreneurial Capital with Private Information [PDF]
This paper studies optimal taxation of entrepreneurial capital with private information and multiple assets. Entrepreneurial activity is subject to a dynamic moral hazard problem and entrepreneurs face idiosyncratic capital risk.
Stefania Albanesi
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing research on sustainability, exactly how sustainability and trade credits are linked in the supply chain (SC) is still unclear. Therefore, this study aims to bridge this gap by examining how both supplier and retailer sustainability‐linked strategies and investment decisions influence trade credit terms, inventory decisions,
Vandana, Roberto Cerchione
wiley +1 more source
Taxes for tuberculosis: could tobacco and sugar tax revenue fund tuberculosis control interventions? [PDF]
BMJ Glob HealthColeman M +7 more
europepmc +1 more source
Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal
Bishal Chalise
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source