Results 81 to 90 of about 9,824 (308)
The fiscal anatomy of a regulatory polity: Tax policy and multilevel governance in the EU [PDF]
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an ...
Genschel, Philipp, Jachtenfuchs, Markus
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An EU Policy for the Future of International Tax Law
, 2017 The Chapter tackles the evolution of the EU tax policy over the years, with particular attention to the BEPS Actions and the mainstream of international tax ...
Bizioli, Gianluigi (ORCID:0000-0003-4265-6887)
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TAX POLICY IN SERBIAN AGRICULTURE
Ekonomika Poljoprivrede (1979), 2013 In paper was analysed tax policy in agriculture of Serbia. Tax policy was observed through the current legal framework, as like: Individual Income Tax Law and Corporate Profit Tax Law.
Zoran Simonović +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Opolskie Studia Administracyjno-PrawneThis publication discusses the CJEU ruling, which stated that the mechanism allowing for the adjustment of family allowances and tax credits granted by the Republic of Austria to workers, based on the country of residence of their children, constitutes ...
Kamila Gabor-Wałach
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Reconceptualizing the Principle of Equality in EU Tax Law
, 2022 The paper examines the principle of equality as it is traditionally interpreted and applied in EU tax law, with the aim to understand to what extent it is necessary to reconceptualize it after the Lisbon Treaty and the introduction of the EU Charter ...
Trenta, Cristina,
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Artificial Intelligence and EU law Enforcement: A Bottom-Up Approach
European Papers(Series Information) European Papers - A Journal on Law and Integration, 2024 9(3), 930-934 | Article | (Abstract) Technological disruption is drastically changing the way rules are made and applied.
Miroslava Scholten +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Alternative Dispute Resolution and Tax Disputes [PDF]
, 2023 The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community and European Union institutions to expand on the ...
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