Results 61 to 70 of about 310,572 (293)
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states [PDF]
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992.
Evers, Lisa +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the ...
Milena Otavová, Veronika Sobotková
doaj +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
POST‐CRISIS TAX STRATEGY OF THE EUROPEAN UNION AND LESSONS FOR BOSNIA AND HERZEGOVINA
Acta Economica, 2011 Balancing between tax sovereignty of the Member States guaranteed by the Constitution of the Union and the need for tax coordination, the EU have announced a strategy for reform of the EU tax system. The new EU tax strategy is based on three main pillars:
Динка Антић
doaj
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe JuridiceThis research aims to analyze the correlation between the EU principle of the protection of legitimate expectations and the national tax law. The purpose of this study is to identify the manner in which the principle of the protection of legitimate ...
Irina GALAN
doaj +1 more source
Tax policy and activation of internal factors of economic growth: EU experience for Ukraine [PDF]
Public and Municipal FinanceThe state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in ...
Olena Dobrovolska +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Doing Business in the Czech Republic [PDF]
, 2012 [Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to ...
Baker & McKenzie
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