Results 221 to 230 of about 2,395,751 (384)

The Tax Cuts and Jobs Act of 2017: The SALT Deduction, Tax Competition, and Double Taxation

, 2019
William B. Barker
openalex   +1 more source

ATAD, DOUBLE TAXATION AND TAX DISPUTE RESOLUTION

, 2020
Isabelle Richelle
openalex   +2 more sources

Turning Waste Into Value: A Design Strategy for Sustainable Deposit‐Refund Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT The challenge of single‐use plastics (SUPs) and packaging waste has intensified in recent years, with deposit‐refund systems (DRS) emerging as one of the most effective solutions. Although DRS improve recycling rates, their adoption is often hindered by high setup costs and uncertain cost‐effectiveness.
Armando Calabrese, Roberta Costa, Francesca Di Pillo, Arash Haqbin, Nathan Levialdi Ghiron, Luigi Tiburzi   +5 more
wiley   +1 more source

A case for increasing taxes on cigarettes, vapes and oral nicotine pouches, Kenya. [PDF]

Bull World Health Organ
Mostert CM, Ayo-Yusuf OA, Kumar M, Aballa A, Njoroge W, Bosire E, Khakali L, Thomi J, Muthaura K, Atwoli L, Merali Z.   +10 more
europepmc   +1 more source

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous, Mahmoud Elmarzouky   +1 more
wiley   +1 more source

Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

, 2012
David Kleist
openalex   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +1 more
wiley   +1 more source

Culturally Responsive Surgical Care for Older People and Family Carers: A Dyadic Analysis. [PDF]

Nurs Health Sci
Bonus CG, Hatcher D, Montayre J.
europepmc   +1 more source

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa, Ahmed Saleh, Ahmed Hassan Ahmed   +2 more
wiley   +1 more source

The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model. [PDF]

Heliyon
Al-Otaibi MI, Nor NM, Yusri Y, Guzaiz N.
europepmc   +1 more source