Results 31 to 40 of about 42,963 (273)
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
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
Analysis of anti-avoidance measures in the tax system of the post-Soviet countries
Модернизация, инновация, развитие, 2023 Purpose: of the article is to analyze anti-avoidance measures within the international tax policy and national tax systems of the countries of the post-Soviet space based on the provisions of the BEPS plan and other international events.Methods: the ...
I. A. Zhuravleva
doaj +1 more source
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +3 more sources
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
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
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
Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
Journal of Consumer Behaviour, EarlyView.ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang +4 more
wiley +1 more source
EcoEnergy, EarlyView.As maritime transport electrifies, bidirectional charging (V2G) offers a dual‐purpose solution for energy resilience and economic viability. This work identifies key technological advancements and lifecycle challenges utilizing practical case studies to demonstrate how V2G systems can drive decarbonization and grid stability in the marine sector ...
Jonathan Bloor +3 more
wiley +1 more source
Bilateral tax treaties: is sufficient relief provided in triangular tax situations? [PDF]
, 2014 Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014.With the international platform for cross border investment and economic development growing year on year at a steady pace ...
Uys, Odette
core