Results 31 to 40 of about 2,126 (243)
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
Valstybių konkurencijos mokesčiais apraiškų teisiniai aspektai
Straipsnyje analizuojama tarpvalstybinė konkurencija tiesioginiais mokesčiais, tipinės jos formos ir valstybių taikomi būdai riboti neigiamus konkurencijos mokesčiais padarinius nacionalinėms mokestinėms pajamoms, siekiant atskleisti, jog konkurencijos ...
M indaugas Lukas
doaj +1 more source
Tax cooperation among member states of European Union and Directive on administrative cooperation in the field of taxation [PDF]
Countries have possibility to choose between several alternatives for cooperation in international tax matters at global level. They can decide not to cooperate or provide some form of tax cooperation.
Josimovski Aleksandar G.
doaj +1 more source
The post-scarcity world and the post-pandemic office
We are not yet in the post-scarcity world that John Maynard Keynes famously envisioned, and vaccines have only recently allowed us to hope that a post-COVID-19 future may arrive soon.
Salil K. Mehra
doaj +1 more source
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley +1 more source
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
The BEPS Project and International Tax Competition
Purpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
doaj +1 more source
Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'
Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax ...
Morriss, Andrew P., Moberg, Lotta
openaire +3 more sources
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
International Anti-Money Laundering Regulations Through the Prism of Financial Inclusion and Competition [PDF]
The last three decades have been marked by a battle with money laundering, tax evasion, and even though not strictly illegal, but no less harmful, tax avoidance after the boom in those legal and accountancy services back in the 1980s.
Oleksandr Khlopenko
doaj +1 more source

