Results 31 to 40 of about 310 (215)
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
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 +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit +3 more
wiley +1 more source
Taxation of income of tax non-residents from international traffic in Russia
ПравоприменениеThe 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
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
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
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 +3 more
wiley +1 more source
Null Effects of the State Pension Age on Mortality in the Netherlands
Health Economics, EarlyView.ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley +1 more source
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
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 +3 more
wiley +1 more source