Results 41 to 50 of about 310 (215)
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 +2 more
wiley +1 more source
Integrative Conservation, EarlyView.Through systematic price collection and correction for underreporting and undetected seizures, the global illegal wildlife trade (IWT) is estimated at US$28.4–39.5 billion per year. This finding highlights that previous valuations were underestimates.
Jia Hao Tow, L. Roman Carrasco
wiley +1 more source
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 +5 more
doaj +1 more source
The Geometry of Double Taxation Treaties
Международное правоThe 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
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
Sustainable Development, EarlyView.ABSTRACT Sustainable Business Models (SBMs) reflect the degree to which sustainability principles are embedded across firms' business model architectures. However, the mere adoption of these models does not guarantee improvements in environmental innovation capacity due to internal organizational inertia.
Emma García‐Meca +2 more
wiley +1 more source
Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
, 2019 This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the ...
Zuzana Marethová, Michal Liška
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Sustainable Development, EarlyView.ABSTRACT Projects are typically viewed as mechanisms for delivering products and services; however, this study examines projects from the distinct perspective of grand challenges (GCs). The selected case is the Ravi Riverfront Urban Development Project in Lahore, Pakistan—a grand challenge project (GCP).
Rehab Iftikhar, Syed Nayyer Abbas Kazmi
wiley +1 more source
Regional Sustainable Economic Development in the Caribbean? A Discursive Inquiry
Sustainable Development, EarlyView.ABSTRACT The Caribbean region is governed by several regional bodies. Among the more important organizations for small island states, where coral reefs and ocean conservation are paramount, is the Caribbean Community (CARICOM). Currently, the region is going through critical environmental changes that bring important vulnerabilities.
Peter J. Jacques, Audrey Copeland
wiley +1 more source
Turkiye’s Double Taxation Treaties: Cluster Analysis
Contemporary EconomicsThis 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 +3 more sources