Results 51 to 60 of about 303 (216)

Sustainable Business Models and Environmental Innovation Capacity: The Moderating Role of Board Effectiveness

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, Jennifer Martínez‐Ferrero, Christian Nielsen   +2 more
wiley   +1 more source

A Survey Experiment on How Legal Status of Nicotine Products Influences Young Adults' Perceptions and Choices

Southern Economic Journal, EarlyView.
ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner, Belgi Turan, Berna Tarı Kasnakoğlu, Yenal Can Yiğit, Donald S. Kenkel, Alan D. Mathios   +5 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
openaire   +1 more source

Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies

Thunderbird International Business Review, EarlyView.
ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain, Md Emon Ahmed, Mohammad Fakhrul Islam, Md. Karimul Alam, Mohammad Abdullah Al Mamun, Md Tarique Kazi   +5 more
wiley   +1 more source

The OECD Dispute Resolution System in Tax Controversies

Laws
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
doaj   +1 more source

The Price Gap in Agriculture‐Based Greenhouse Gas Offset Markets

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Today, there is a global effort to reduce greenhouse gas net emissions (GHGNE). For economic well‐being, it is important to identify low‐cost means of net emission offsets. Agriculture and forestry have received considerable attention as a means of supplying emissions offsets, as they contribute nearly 20% of global emissions.
Jingyi W. Liu, Bruce A. McCarl, Chengcheng J. Fei   +2 more
wiley   +1 more source

Characteristic of mutual Agreement procedure in case of the double taxation treaty between Azerbaijan and Ukraine

Науковий вісник Ужгородського національного університету. Серія Право
The article is dedicated to comparative and legal analysis of the provisions on mutual agreement procedure in Art. 25 of the Convention between the Government of Ukraine and the Government of Azerbaijan Republic on Avoidance of Double taxation and ...
Parviz Arif Hasanov
doaj   +1 more source

Impact of Double Taxation Treaties on FDI flows: an application by Centrality

, 2022
Abstract The objective of this study is to analyse the impact of double taxation treaties (DTTs), or tax treaties, on foreign direct investment (FDI) flows. We distinguish between inflows and outflows and between volume flows and flows as a percentage of GDP.
openaire   +1 more source

From Nominalisation to Passive in Old Tibetan: Reconstructing Grammatical Meaning in an Extinct Language1

Transactions of the Philological Society, EarlyView.
Abstract Based on an analysis of the Old Literary Tibetan corpus—a corpus of the oldest documented Tibetic language—the present study provides evidence that literary Tibetan v3 verb stems (commonly termed ‘future’) initially encoded passive voice. New arguments put forward in this article range from Trans‐Himalayan nominal morphology to early Tibetan ...
Joanna Bialek
wiley   +1 more source

Work from Anywhere: Treaty Shopping in Disguise?

Acta Universitatis Lodziensis Folia Iuridica
The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation.
Natalia Jarzębowska
doaj   +1 more source