Results 31 to 40 of about 311 (222)

Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The paper presents the main advantages and disadvantages of an advance pricing agreement (APA), illustrates a practical example regarding a situation of double taxation of results and presents a comparative analysis between the number of advance pricing ...
Ignat (Neacsu) Ioana
doaj  

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

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, Affan Hameed, Naimat U. Khan, Zafir Ullah Khan   +3 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

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

Taxation of income of tax non-residents from international traffic in Russia

Правоприменение
The purpose of the research. The objective of this research is to define what international traffic for purposes of taxation is, and how Russia taxes respective income of non-residents and what changes were caused by the suspension of 38 Russian double ...
E. V. Kilinkarova
doaj   +1 more source

Unraveling the Interplay Between Collaborative Governance and Experimentation for Transformative Potential in Circular Water Systems: A Dutch Case Study

Environmental Policy and Governance, EarlyView.
ABSTRACT Freshwater availability is a critical climate change challenge in coastal delta regions. This challenge requires a transformative change toward circular water management. While experimentation and collaborative governance are recognized as enablers of transformative change, their interaction remains complex and insufficiently understood ...
Flavia Simona Albu Cosoveanu, Kirsty Holstead, Jean‐Marie Buijs, Dave Huitema   +3 more
wiley   +1 more source

Bilateral Treaties on Elimination of Double Taxation on Income and Capital and Prevention of Fiscal Evasion

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  

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

International Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
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, José Alves, Oļegs Matvejevs, Oļegs Tkačevs   +3 more
wiley   +1 more source

Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

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

Fiscal Cyclicality and Debt Sustainability: Evidence From Over a Century of Data

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a historical fiscal dataset for a group of 11 economies over the period 1880–2022, we examine debt sustainability and fiscal policy cyclicality and assess the factors influencing fiscal behaviour. We find that positive and statistically significant responses of primary balances to debt emerge in specific historical episodes and ...
Christos Chrysanthakopoulos, Franciscos Koutentakis, Athanasios Tagkalakis   +2 more
wiley   +1 more source