Results 121 to 130 of about 9,824 (308)

The Fiscal Anatomy of Multilevel Governance: The EU and the Regulation of Taxation [PDF]

, 2009
In the decade-long debate about the nature of the European Union, multilevel governance is now the consensus model. Its most popular variant argues that the EU is a “regulatory state” which mainly deals with market integration but leaves issues of high ...
Genschel, Philipp, Jachtenfuchs, Markus
core  

Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia

Amfiteatru Economic, 2013
Article analyses the suitability of the legal regulation model of tax advisory services in relation to their higher quality. A comparative preview of (non)regulation of tax advisory services in selected EU states is being discussed and several ...
Stanko Čokelc, Jan Žan Oplotnik
doaj  

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah, Charles Baah, Ebenezer Afum   +2 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Lost in Translation? : Rethinking the Oil and Gas Industry Formula under the Common Consolidated Corporate Tax Base Directive Proposal [PDF]

, 2019
The oil and gas industry is an important industry for several Eu- ropean countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdic- tion adopts formulary apportionment ...
Shu-Chien Jennifer Chen, Chen, S, Chen, S.-C. (Shu-Chien)   +2 more
core  

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

Alleviating Adverse Implications of EU Climate Policy on Competitiveness: The Case for Border Tax Adjustments or the Clean Development Mechanism? [PDF]

Ambitious unilateral EU environmental policy has raised concerns about adverse competitiveness implications for European energy-intensive and export-oriented sectors.
Alexeeva-Talebi, Victoria, Anger, Niels, Löschel, Andreas   +2 more
core  

The Scope of Protection of the Principle of Sovereign Immunity against Insolvency Challenges in the European Single Market considering Article 6 (1) EU Insolvency Regulation

European Insolvency and Restructuring Journal
Tax law and insolvency law rarely intersect with Public International Law and European Law. Yet, a case currently before the Court of Justice of the European Union (CJEU) directly addresses this intersection.
Alina Holze, Jens M. Schmittmann
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

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, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source