Results 51 to 60 of about 236,382 (312)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Studia Universitatis Moldaviae: Stiinte Umanistice, 2007 Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of tax evasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetary financial resources
USM ADMIN
doaj
Conventions to Avoid Double Taxation, Deficient Aspects [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
doaj
Mitigating Double Taxation in an Open Economy [PDF]
The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior.
Lindhe, Tobias
core
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Правоприменение, 2018 The report on the scientific conference “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”) is presented in the paper.
K. Ponomareva
doaj +1 more source
The Bitter Taste of Brazil's Temporary Import Ban on Robusta Coffee
Agribusiness, EarlyView.ABSTRACT Brazil, a leading Robusta coffee producer and exporter, faced a significant drought in 2016–2017, which drastically reduced production and depleted stocks. Consequently, Brazil temporarily permitted the import of one million 60‐kg bags of Robusta coffee in the spring 2017. An import ban was imposed shortly afterward due to lobbying by domestic
Hanifi Otgun +2 more
wiley +1 more source
Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
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Проблеми усунення подвійного оподаткування в Україні [PDF]
, 2009 Висвітлені світові проблеми подвійного оподаткування. Охарактеризована сутність міжнародних податкових конвенцій, їх види та призначення. Визначено поняття резидентства.
Дубовик, О.Ю.
core
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source