Results 41 to 50 of about 160,756 (322)

International Anti-Money Laundering Regulations Through the Prism of Financial Inclusion and Competition [PDF]

Yearbook of Antitrust and Regulatory Studies, 2019
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

BUDGET PERSPECTIVES 2008. IS EU COORDINATION NEEDED FOR CORPORATE TAXATION? [PDF]

, 2008
Should EU-member states give up their rights to design their own corporate income tax? Currently, member states are free to set their tax rates and are allowed to design their tax base as long as it does not constitute harmful tax competition.
van der Horst, Albert
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

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, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source

Introduction: Company Tax Integration in the European Union – A Necessary Step to Neutralise ‘Excessive’ Behaviour within the EU? [PDF]

, 2014
__Abstract__ This special issue of the Erasmus Law Review is the result of an interdisciplinary workshop on ‘Company Tax Integration in the European Union – a Necessary Step to Neutralise “Excessive” Behaviour within the EU?’, held at the Erasmus ...
Graaf, A.C.G.A.C. (Arnaud) de, Heine, K. (Klaus)   +1 more
core   +1 more source

Determinants of Customer Eco‐Friendly Goods Consumption in the Hospitality and Tourism Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the key attributes of eco‐friendly products in the hospitality and tourism industries and examines the impact on consumer behavior through a three‐study approach. Study I utilized principal component analysis and identified five key factors: price relevance, external charm, visual attention, product symbolism, and ...
Jiyoung Lee, Pipatpong Fakfare, Heesup Han, Jin‐Soo Lee   +3 more
wiley   +1 more source

The problem of mounting income inequalities in the world vis-a-vis the phenomenon of harmful tax competition. The ICIJ tracking down the greatest financial scandals of the 21st century

, 2016
W maju 2016 roku ponad 350 ekonomistow z 30 krajow świata podpisalo sie pod listem do światowych liderow politycznych z grupą G-7 na czele, ostrzegając, ze dzialanie rajow podatkowych jest nie tylko niesprawiedliwe spolecznie, ale tez nie ma wspolcześnie
Maciej Walkowski
semanticscholar   +1 more source

What has been the tax competition experience of the past 20 years? [PDF]

, 2004
This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition. Both individual countries? reforms and multilateralinitiatives and developments are covered.
Griffith, R, Klemm, A
core   +1 more source

More Than 10 Years on: Does a State‐of‐the‐Art Review and Synthesis Offer New Frameworks to Guide Future Design for Remanufacturing Research?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie, Yogendra Singh, Jennifer Russell, Chris Turner, Kingsley Oturu   +4 more
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
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, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source