Results 41 to 50 of about 303 (216)

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

Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy

Entrepreneurship and Sustainability Issues, 2020
At the OECD level, within the framework of taxation, relevant documents that directly concern the procedure for enhancing interaction and cooperation among its member states are being developed.
Egor V. Dudukalov, Galymzhan O. Spabekov, Liudmila V. Kashirskaya, Andrei V. Sevbitov, Olga Yurievna Voronkova, Lidia Vasyutkina   +5 more
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, José Alves, Oļegs Matvejevs, Oļegs Tkačevs   +3 more
wiley   +1 more source

Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession

Journal of Applied Philosophy, EarlyView.
ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley   +1 more source

Society as Reality and Construction: Decolonial Citizenship‐Making

Journal of Applied Philosophy, EarlyView.
ABSTRACT Kymlicka asks whether the Marshallian vision of society‐ and membership‐making remains relevant when thinking about possible Indigenous futures. In this article, I first respond to this question. Given the meticulousness of Kymlicka's analysis, my response should be read as complementary, offering additional considerations that I think warrant
Rauna Kuokkanen
wiley   +1 more source

A review of blue carbon credit projects' socio‐economic activities

People and Nature, EarlyView.
Abstract Coastal ‘blue carbon’ ecosystems (mangroves, seagrasses and saltmarshes) are critical for climate regulation and biodiversity, yet significant funding gaps persist in marine conservation. While blue carbon credits are increasingly used to bridge these gaps, concerns remain regarding their efficacy in delivering socio‐economic benefits.
Nata Tavonvunchai, Holly J. Niner, Abigail McQuatters‐Gollop, Siân E. Rees   +3 more
wiley   +1 more source

Advancing Sustainable Industrialization Under SDG 9: The Role of Financial Globalization and Income Inequality

Sustainable Development, EarlyView.
ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley   +1 more source

Turkiye’s Double Taxation Treaties: Cluster Analysis

Contemporary Economics
This study aimed to investigate the 79 double taxation treaties that Türkiye has signed with various countries and provide empirical evidence of asymmetries among them. The study also highlighted the importance of neutrality in international tax policy; examined the asymmetries caused by varying definitions of concepts and withholding tax rates; and ...
openaire   +2 more sources

Sustainable Foreign Direct Investment in Emerging Markets: The Institutional Drivers of Firms' Climate Action

Sustainable Development, EarlyView.
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley   +1 more source

The Geometry of Double Taxation Treaties

Международное право
The subject of this article is the applicability of model double tax conventions and commentaries to them in interpreting the double tax agreements. This topic has long been discussed in academia and practice, driven by the need to expand the toolbox of interpretation. Unfortunately, the legal status of model conventions and commentaries to them is not
openaire   +1 more source