Results 131 to 140 of about 9,824 (308)
Tax Rulings and EU State Aid Law: Lessons for Croatia
, 2017 Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently.
Žunić Kovačević, Nataša +1 more
core
Recovery of unlawful tax advantages remains a thorny EU State aid law issue [PDF]
, 2017 A blogpost on State aid and tax rulings, as a contribution to the Regulating for Globalization ...
Van Cleynenbreugel, Pieter
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001 [PDF]
, 2001 Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion.
Klemm, Alexander, Radaelli, Claudio.
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Implementation of non-discrimination principle in legal enforcement of integration associations
Правоприменение, 2018 The subject. The problems of realization of non-discrimination principle in tax law of inte-gration associations are considered in the article.The purpose.
K. Ponomareva
doaj
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source